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Home / Tolley's Global Mobility: Employment Taxes (Europe) /France /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.6 Contributions for employers of 250+ employees
Commentary

2.2.6 Contributions for employers of 250+ employees


France

2.2.6.1ÌýÌýÌýÌý Additional contribution to apprenticeship (CSA)

Employers are also subject to the additional charge of contribution to apprenticeship 'La Contribution Supplementaire a l'Apprentissage' (CSA), where they:

  1. Ìý

    •ÌýÌýÌýÌý have a minimum workforce of 250 employees

  2. Ìý

    •ÌýÌýÌýÌý are subject to the apprenticeship tax (TA)

  3. Ìý

    •ÌýÌýÌýÌý have employed alternating employees at a rate of less than 5% of the total workforce for the year, which includes:

  4. Ìý
    1. Ìý

      –ÌýÌýÌýÌý employees on a professionalisation

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