Higher additional apprenticeship contribution for companies with 250 or more employees

Article 22 of the amending finance act of 14 March 2012 raises the rates of the additional apprenticeship contribution payable by companies with at least 250 employees whose share of work-study employees is below the legal threshold (Article 230 H of the General Tax Code). The rate rises to 0.25% where the share of work-study employees is below 1% (0.3% in 2013 and 0.4% in 2014), and to 0.4% for companies with more than 2,000 employees (0.5% in 2013 and 0.6% in 2014). It is 0.1% between 1% and 3% (0.2% between 1% and 2% from 2015 pay) and 0.05% between 3% and 4%. The exemption threshold rises from 4% to 5% from pay paid in 2015.