Increase in the vocational training contribution of self-employed workers

Article 38 of the second amending finance act for 2012 raises the minimum vocational training contribution payable by self-employed workers, liberal professions and non-salaried professions (Article L. 6331-48 of the Labour Code) from 0.15% to 0.25% of the annual social security ceiling, and from 0.24% to 0.34% when they are assisted by a collaborating spouse. A Conseil d'État decree sets the implementing rules. The measure results from an amendment adopted in the Senate.