Vocational training contribution: transfer of collection to Urssaf



Companies, regardless of their workforce, must pay contributions to finance the professional training of employees. Until then, the contributions related to vocational training as well as the apprenticeship tax were collected by the skills operators (OPCO) in two annual installments.

At 1er January 2022, this recovery was transferred to Urssaf (CGSS overseas) or, for agricultural companies, to the Mutualité sociale agricole (MSA).

What contributions and taxes?

This transfer of powers concerns the contributions and taxes due for periods of employment beginning on 1er January 2022.

Are targeted:
– the legal contribution to vocational training;
– the apprenticeship tax (main share and balance);
– the dedicated contribution to financing the personal training account for employees on fixed-term contracts, known as “1% CPF-CDD”;
– the additional contribution to apprenticeship payable by employers of at least 250 employees who do not hire enough employees on a work-study basis.

Namely: the professional branches may decide to transfer, from January 1, 2024, to Urssaf, CGSS or MSA, the recovery of contributions to vocational training established by collective agreements.

A monthly statement and payment

Employers must declare and pay monthly, in the nominative social declaration (DSN), the legal contribution to vocational training, the main part of the apprenticeship tax and the 1% CPF-CDD.

The first declaration and the first payment, relating to the January 2022 employment period, must be made in the DSN sent on February 7 or 15, 2022 (depending on the company’s workforce).

Namely: companies with less than 11 employees who have opted for quarterly payment of social security contributions will pay these sums on a quarterly basis. The first payment will therefore be due in the DSN sent on April 15, 2022. The declaration will remain on a monthly basis.

An annual declaration and payment

Must be declared and paid annually, in the spring, the balance of the apprenticeship tax and the additional contribution to apprenticeship. These sums are then calculated on the payroll of the previous calendar year.

The balance of the apprenticeship tax must be declared and paid each year in the April DSN transmitted on 5 or 15 May. The first deadline will be the April 2023 DSN (for the 2022 payroll).

The additional contribution to learning will be declared and paid for in the March DSN sent on April 5 (April 15 in the event of a payroll delay). The first deadline will be the DSN of March 2023 (for the 2022 payroll).

What about contributions and taxes due for 2021?

Last year, employers paid their skills operator (OPCO) installments of contributions and taxes due on remuneration paid to their employees in 2021. And they will have to pay the balance to their OPCO at the end of February 2022.

Thus, employers with less than 11 employees will have to pay, no later than February 28, 2022, the balances of the contribution to vocational training, the 1% CPF-CDD and the apprenticeship tax (first fraction).

As for employers with at least 11 employees, they will have to pay, by this same deadline, the balances of the contribution to vocational training and the apprenticeship tax (first fraction) as well as the 1% CPF-CDD and, the if applicable, the additional contribution to learning.

Ordinance n° 2021-797 of June 23, 2021, JO of 24

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