Apprenticeship tax credit extended to junior apprenticeships and trade-initiation work placements

Article 4 of the Equal Opportunities Act amends Article 244 quater G of the General Tax Code. The higher amount of the tax credit for employers of apprentices also applies when the apprentice signed the contract under the junior apprenticeship scheme (Education Code art. L. 337-3) or after a voluntary integration contract. Companies hosting a pupil on a work placement in the trade-initiation pathway receive a tax credit of €100 per pupil and per week of presence, up to 26 weeks a year. The provisions apply to financial years beginning on or after 1 January 2006.