Saint-Pierre-et-Miquelon: special vocational training contribution scheme (0.55%) extended to the end of 2026
Article 146 of the 2026 Finance Act supplements Article 20 of Ordinance No. 77-1102 of 26 September 1977: until 31 December 2026, employers in Saint-Pierre-et-Miquelon covered by the social security fund (caisse de prévoyance sociale) owe, among vocational training and work-study contributions, only the vocational training contribution, at 0.55% for companies with eleven or more employees. The previous special scheme ended on 31 December 2025.
Measure originators
No official estimate found for this measure.
Measure impact
Applies to employers in Saint-Pierre-et-Miquelon affiliated to the caisse de prévoyance sociale: in 2026 they owe neither the apprenticeship tax nor the other ordinary-law contributions, only the vocational training contribution (0.55% of earned income for companies with eleven or more employees). The scheme ends on 31 December 2026.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP