Question 12406 — taxes and duties

Summary

Mr. Hervé Pellois questions the Minister of National Education on the reform of the apprenticeship tax for vocational high schools. The law for the freedom to choose one's professional future of September 5, 2018 provides for a new contribution to be put in place from January 1, 2019. This contribution will be divided into two regimes: a tax on apprenticeship (87% of which is intended for CFAs and 13% allocated freely) and a contribution to professional training from which companies with fewer than eleven employees will be exempt. The balance, which represents 13% of the apprenticeship tax (excluding quota), may be paid to organizations promoting the development of initial technological and professional training excluding apprenticeships and professional integration. This fraction can only finance CFAs in the form of educational materials. Are by elsewhere reinstated (up to 20% of the balance of the apprenticeship tax) associations which contribute to promoting apprenticeship and professions to meet the challenge of equality and inclusion of all young people (such as FACE, ARPEJEH or production schools). In addition, the declaration and collection would no longer be done by the approved joint collection bodies (OPCAS) but by the Union for the recovery of social security contributions. social security and family allowances (URSAFF). Mr. Hervé Pellois would like to obtain clarification on three points concerning the implementation of this new system. First of all, he would have liked to know if vocational high schools will still have access to the old scale, transformed into a contribution to vocational training. He would then like to know if vocational high schools will continue to have access to the tax on learning even if they welcome mixed audiences (students and apprentices). Finally, he would have liked to have details on the new organization of the declaration and collection by URSAFF and in particular confirmation that the donation in kind will always be accepted by URSAFF.

Machine translation from French. The official text remains authoritative.

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