Question 25807 — vocational training and apprenticeship

Summary

Mr. Daniel Labaronne draws the attention of the Minister of Labor to the practical arrangements for implementing Decree No. 2019-1491 published in the Official Journal on December 29, 2019 of the “professional future” law of September 5, 2018. This law defines the balance of the apprenticeship tax as the 13% fraction of this tax (ex-quota). Decree No. 2019-1491 specifies the management of this balance applicable to the apprenticeship tax due from the year 2020. The decree raises two practical questions related to the payment of this balance: will companies have a document (for example a CERFA or a calculation slip) in order to estimate their balance to be paid? Until 2019, the OCTAs (the organizations that collected the entire tax) had a slip helping businesses calculate the various amounts and reminding them of tax exemptions or reductions. from which they could benefit. From now on, payments must be made directly to the training organizations, so there is no longer this intermediate document. Does the ministry plan to provide a model that could be used by training organizations in order to give credibility to their approach to businesses? The “receipt intended for the company indicating the amount paid and the date of payment”, referred to in the decree and which must be established by training organizations following payments from companies, will it be the subject of a standardized model (CERFA)? On this point too, it seems that this could lend credibility to the approach of training organizations and would make it possible to harmonize the supporting documents that companies must have. He calls on it to carefully examine these two points which raise questions for training organizations.

Machine translation from French. The official text remains authoritative.

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