French vocational training contribution — the main levy and the fixed-term one
The vocational training contribution funds access to continuing training for employees and jobseekers. It is collected by the social security agency through the monthly payroll declaration, and its rate depends on headcount: 0.55% of gross payroll below 11 employees, 1% from 11 upwards. It covers companies whatever their legal form, tax regime, activity or headcount — there is no floor. Two points trip employers up: employing staff on fixed-term contracts triggers an ADDITIONAL contribution, the CPF-CDD, of 1% of the payroll paid to them; and crossing the 11-employee threshold upwards only takes effect after FIVE consecutive calendar years above it — it is not the year of crossing that counts.
Up to date for 2026 — verified on September 11, 2026Official procedure, no printed formGuide: about 30 min
Deadlines
- Every month, with the payroll declaration
- The statutory vocational training contribution is reported monthly, like social security contributions, through the payroll declaration.
- Year N headcount = average headcount for N-1
- The headcount used for a year is the average annual social security headcount for the previous calendar year, computed by the collection agency from what was reported in the payroll declaration.
- Threshold crossing: 5 consecutive years
- Since 1 January 2020, crossing a headcount threshold upwards only counts where the threshold is reached or exceeded for 5 consecutive calendar years. Crossing downwards starts a NEW 5-year period.
Documents to prepare
- Average annual headcount for the previous calendar year, computed by the collection agency from your filings
- History of crossing the 11-employee threshold over the last five years
- Gross payroll: taxable pay and benefits in kind, bonuses, allowances, tips
- Payroll paid to fixed-term staff, the base of the additional levy
- Apprentices' pay to exclude, and interns' allowances above the contribution-free threshold
- The applicable sector agreement, if your industry has its own levy
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- All companies, whatever their legal form, tax regime, activity or headcount
- Employers of staff on fixed-term contracts, who also owe the CPF-CDD contribution
- Temporary employment businesses, at a minimum rate of 1% plus a sector contribution of at least 0.30%
- Construction and civil engineering employers, who pay a contribution set by a sector agreement
- Employers of entertainment industry casual workers, who owe neither the main contribution nor the CPF-CDD but a specific levy
- Self-employed people fall under a SEPARATE contribution, funding their own continuing training
Worked example
Example: Imprimerie Lombard, 9 employees including two on fixed-term contracts
Imprimerie Lombard employs 9 people, two of them on fixed-term contracts. As its headcount is below 11, the statutory rate is 0.55% of gross payroll — the total annual taxable pay and all benefits in kind given to staff: wages, employee contributions, pay to company officers, bonuses, allowances, tips. Pay to its apprentice is exempt; by contrast, the part of its intern's allowance above the contribution-free threshold is caught. On top comes the CPF-CDD, 1% of the payroll paid to the two fixed-term staff alone. All of it is reported monthly through the payroll declaration, under personnel type code 959 for a business with fewer than 11 employees. In 2023 the printer crossed the 11-employee threshold: it will only move to the 1% rate in 2028, and only if its headcount stays at or above 11 for five consecutive years. Dropping below the threshold for a single calendar year would start a fresh five-year period.
How to fill it in, step by step
- Work out your headcount: the figure for year N is the average annual social security headcount for the previous calendar year, computed by the collection agency from what was reported in the payroll declaration.
- Check the effect of crossing a threshold: upwards, it only counts after 5 consecutive calendar years above it; downwards for a single calendar year, a new 5-year period begins.
- Apply the statutory rate: 0.55% of gross payroll below 11 employees, 1% from 11 upwards.
- Compute gross payroll: total annual taxable pay and all benefits in kind given to staff — wages, employee contributions, pay to company officers, bonuses, allowances, tips.
- Leave out pay to apprentices, which is exempt, and include the part of an intern's allowance above the contribution-free threshold.
- Add the CPF-CDD contribution if you employ staff on fixed-term contracts: 1% of the payroll paid to those staff alone, apart from employment support contracts, apprenticeships, professional training contracts and seasonal workers' contracts.
- Check whether your sector has its own regime: temporary employment, construction and civil engineering, entertainment — each has a specific rate or levy.
- Report monthly through the payroll declaration, like social security contributions, under the personnel type code matching your headcount — 959 for a business with fewer than 11 employees.
The form, line by line
- 0.55% rate
- For businesses with fewer than 11 employees, on gross payroll.
- 1% rate
- For businesses with 11 or more employees, on the same base.
- CPF-CDD contribution
- Added to the statutory contribution as soon as there are fixed-term staff: 1% of the payroll paid to them. Four contracts are excluded: employment support, apprenticeship, professional training, and seasonal workers' contracts.
- Gross payroll
- Total annual taxable pay and all benefits in kind: wages, employee contributions, pay to company officers, bonuses, allowances, tips.
- Personnel type code 959
- The code under which payroll is reported for businesses with fewer than 11 employees.
- Construction and civil engineering
- A levy set by sector agreement; failing an agreement, 0.30% for building trades businesses and 0.22% for civil engineering ones.
Good to know
- The contribution covers companies WHATEVER their headcount: there is no threshold below which it is not due, only different rates.
- A self-employed person falls under a separate contribution, funding their OWN continuing training — the two duties should not be confused.
- Additional sector contributions may be set by a national professional agreement and paid to the skills operators; since 1 January 2026 the collection agency may levy those sector contributions for certain branches.
- A business may also decide to make additional voluntary payments towards training.
- Employers of entertainment industry casual workers owe neither the main contribution nor the CPF-CDD, but a specific levy set by collective agreement, at a rate that cannot be below 2% of the pay given to them during the year.
- Temporary employment businesses combine a minimum rate of 1% with a sector contribution of at least 0.30% of the pay used to compute social security contributions.
- This contribution and the apprenticeship tax travel in the same vehicle — the payroll declaration — but they are two distinct levies, with their own rates, bases and codes.
Common mistakes
- Assuming a small business is exempt: the contribution covers companies whatever their headcount, only the rate changes.
- Applying the 1% rate from the year the 11-employee threshold is crossed: crossing upwards only counts after 5 consecutive calendar years.
- Forgetting that dropping below the threshold for a single calendar year restarts a 5-year period.
- Forgetting the CPF-CDD contribution, which is ADDED to the statutory one as soon as there is a fixed-term contract.
- Applying the CPF-CDD to contracts that are excluded: employment support, apprenticeship, professional training, seasonal workers.
- Including apprentices' pay in the base: it is exempt.
- Leaving out an intern's allowance: the part above the contribution-free threshold is caught.
- Confusing employees' vocational training contribution with the self-employed one, which is a separate duty.
- Overlooking a sector regime: temporary employment, construction and civil engineering, and entertainment each have their own rate or levy.
Frequently asked questions
What is the vocational training contribution rate?
0.55% of gross payroll for businesses with fewer than 11 employees, 1% for those with 11 or more. Specific rates apply in temporary employment, construction and civil engineering, and entertainment.
What is the CPF-CDD contribution?
A contribution added to the statutory one where staff are employed on fixed-term contracts: 1% of the payroll paid to them. Employment support contracts, apprenticeships, professional training contracts and seasonal workers' contracts are excluded.
When does crossing the 11-employee threshold take effect?
Where the threshold is reached or exceeded for 5 consecutive calendar years. Crossing downwards for one calendar year starts a new 5-year period.
How is the contribution reported?
Monthly, like social security contributions, through the payroll declaration. Payroll is reported under personnel type code 959 for businesses with fewer than 11 employees.
Are self-employed people covered?
They must contribute to funding their own continuing vocational training, under a contribution separate from the one covering employees.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- entreprendre.service-public.gouv.fr — Vocational training contribution, checked 21 January 2026: collection by the social security agency through the payroll declaration, scope covering companies whatever their form, regime, activity and headcount, separate contribution for the self-employed, sector contributions paid to skills operators and the agency's power to levy them for certain branches since 1 January 2026, year N headcount equal to the average annual headcount for N-1, the 5-consecutive-calendar-year rule upwards and the new 5-year period downwards, rates of 0.55% below 11 employees and 1% from 11, gross payroll base, exemption of apprentices' pay and inclusion of the part of an intern's allowance above the contribution-free threshold, the 1% CPF-CDD contribution and its four excluded contracts, regimes for temporary employment (1% plus 0.30% sector), construction (0.30%) and civil engineering (0.22%) failing an agreement, levy of at least 2% for entertainment casual workers, monthly reporting through the payroll declaration and personnel type code 959 below 11 employees — September 11, 2026
- entreprendre.service-public.gouv.fr — Apprenticeship tax, checked 8 June 2026: the other levy charged on pay and reported through the same vehicle, the payroll declaration — which marks out by contrast this contribution, whose rate depends on headcount rather than on place of establishment — September 11, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.