Vocational training: reduced contribution for employers crossing the ten-employee threshold in 2008, 2009 or 2010
Decree No. 2009-818 of 1 July 2009 derogates from Article R. 6331-12 of the Labour Code: for employers reaching or exceeding ten employees for the first time in 2008, 2009 or 2010, the minimum share of the contribution to continuing vocational training is reduced by an amount equal to 0.35%, 0.2% and then 0.1% of wages paid in the fourth, fifth and sixth years respectively. For temporary work agencies, the reduction is 0.6%, 0.4% and then 0.2%.
Measure originators
No official estimate found for this measure.
Measure impact
Companies crossing the ten-employee threshold in 2008, 2009 or 2010 get an additional smoothing of the increase in their vocational training contribution in the fourth to sixth years after crossing it (0.35%, 0.2% and then 0.1% of payroll).
Official references
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
Immédiate ou à la date prévue