Tax decreaseEndedEmployment and contributionsNational

Vocational training levy for temporary employment agencies lowered from 2% to 1.3%

The amending finance act for 2014 lowers from 2% to 1.3% of payroll the rate of the contribution paid by temporary employment agencies to fund continuing vocational training (Labour Code, article L. 6331-9). A sector agreement allocates this contribution between the various training funds. The same article also changes contribution rates for the construction and public works sectors.

Measure originators

InitiatorGVT
Christian Eckert
Gouvernement
InitiatorGVT
Michel Sapin
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2015

Measure impact

Temporary employment agencies pay 1.3% instead of 2% of their payroll for continuing vocational training, on pay from 1 January 2015. This specific rate was later brought down to the standard 1% rate from 1 January 2022.

Official references

Law number: Loi n° 2014-1655 du 29 décembre 2014 (LFR 2014), art. 19
Official Journal: JORF n° 0301 du 30 décembre 2014

Procedure timeline

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

100%
2 / 2 steps
Completed
1 January 2015

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Application aux contributions assises sur les rémunérations versées à compter du 1er janvier 2015.
Completed
29 December 2014

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2014-1655 de finances rectificative pour 2014, publiée au Journal officiel du 30 décembre 2014.