Increase in the construction apprenticeship contribution paid to CCCA-BTP

Article 144 of the 2007 Finance Act rewrites Article L. 951-10-1 of the Labour Code on the funding of the construction and public works apprenticeship coordination committee (CCCA-BTP). The tax becomes a contribution created by agreement between the sector's representative employer and employee organisations, payable by construction and public works companies. Its rates are raised from 0.16% to 0.30% and from 0.08% to 0.22% for the two categories of companies set out in the text, and the base becomes the pay paid during the current year. The proceeds also fund pre-training and integration of people under 26, support for apprentices and the running of the committee.