New aidEndedEmployment and contributionsNational

Single aid for employers of apprentices in companies with fewer than 250 employees

Implementing the law of 5 September 2018 on the freedom to choose one's professional future, the decree creates a flat-rate State aid for companies with fewer than 250 employees that sign an apprenticeship contract for a diploma or qualification up to baccalaureate level. It amounts to at most €4,125 in the first year of the contract, €2,000 in the second and €1,200 in the third. It is paid by the Agency for Services and Payment.

Measure originators

InitiatorGVT
Muriel Pénicaud
Gouvernement
Amount
4,125 €
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2019

Measure impact

Small and medium-sized businesses hiring an apprentice preparing a diploma up to baccalaureate level receive up to €7,325 over three years. The aid replaces the former apprenticeship aids (small business young apprentice aid, apprenticeship bonus, apprenticeship tax credit) for contracts signed from 1 January 2019.

Official references

Law number: Décret n° 2018-1348 du 28 décembre 2018
Official Journal: JORF n° 0302 du 30 décembre 2018

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
1 January 2019

Entry into force

Application

Immédiate ou à la date prévue

Entrée en vigueur pour les contrats d'apprentissage conclus à compter du 1er janvier 2019.
Completed
30 December 2018

Publication in Official Journal

Publication
Publication du décret n° 2018-1348 au Journal officiel (JORF n° 0302).