Apprenticeship bonus restricted to companies with fewer than 11 employees

The 2014 Finance Act replaced the flat-rate compensation allowance paid by regions to all employers of apprentices with an apprenticeship bonus restricted to companies with fewer than eleven employees (article L. 6243-1 of the Labour Code). The region sets the amount, which cannot be less than €1,000 per year of training. Contracts signed before 1 January 2014 kept a transitional aid (€500 or €1,000 in the second year depending on company size). The State compensates the regions for the cost.