Lightening the cost of labour
A coefficient to four decimals that takes 6 462.72 € off contributions on a 26 400 € salary, an eleventh employee who moves the training contribution from 1 320 € to 2 400 €, and an association paying nothing at nine employees and 3 225.94 € at ten. Three costed modules. All the prose is free to read; the case study and quizzes are sold.
Advanced3 modules25 minModule 1 free to read
2026 rules — verified on September 9, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Hiring my first employee· Step 5 of 12· Next step: Reading a French payslip
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Write out the formula for the general reduction coefficient.
- Place the reference minimum wage and the annual hours used.
- Tell apart the two values of T delta by headcount.
- Understand the role of the exponent and of the minimum threshold.
- Cost the reduction on a given level of pay.
- Tell the training contribution from the apprenticeship tax.
- Remember the two contribution rates and the headcount threshold between them.
- Place the contribution due on fixed-term contracts.
- Break the apprenticeship tax into its principal share and its balance.
- Identify the particular regime of the Alsace-Moselle departments.
- Identify the employers liable to the payroll tax.
- Apply the standard rate and the two higher rates by band.
- Place the annual exemption and the tapering relief.
- Remember the allowance specific to associations.
- Cost the threshold effect on a small structure.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountA coefficient to four decimals, and 6 462.72 € lessWhat you will be able to do
- Write out the formula for the general reduction coefficient.
- Place the reference minimum wage and the annual hours used.
- Tell apart the two values of T delta by headcount.
- Understand the role of the exponent and of the minimum threshold.
- Cost the reduction on a given level of pay.
- Module 28 minIncluded in the full course0.55 % or 1 %, and an eleventh employee who doubles the billWhat you will be able to do
- Tell the training contribution from the apprenticeship tax.
- Remember the two contribution rates and the headcount threshold between them.
- Place the contribution due on fixed-term contracts.
- Break the apprenticeship tax into its principal share and its balance.
- Identify the particular regime of the Alsace-Moselle departments.
- Module 38 minIncluded in the full courseNine employees: nothing. Ten employees: 3 225.94 €What you will be able to do
- Identify the employers liable to the payroll tax.
- Apply the standard rate and the two higher rates by band.
- Place the annual exemption and the tapering relief.
- Remember the allowance specific to associations.
- Cost the threshold effect on a small structure.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.