Contribution to vocational training (CFP)

Verified 21 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The contribution to vocational training (CFP) finance access devices to the continuing training for employees and jobseekers. It is collected by the Urssaf via the registered social declaration (DSN). The level of this contribution depends on the size of the company and the sector of activity. In the case of employment of employees in FIXED-TERM CONTRACT: titleContent, a specific contribution (CPF-CDD) must be paid by the employer.

The minimum legal contribution to vocational training concerns businesses irrespective of their legal form, tax regime, activity and workforce.

Please note

The self-employed must participate in the financing of its own continuing vocational training. For more information, see the fact sheet on the Contribution to the vocational training (VET) of individual entrepreneurs.

Additional payments may be made for the financing of training. These payments may take place under a national professional agreement. We're talking about conventional contribution to training. This is the case, for example, for companies in the gaming and toy industry. The additional treaty contributions vocational training shall be paid to Competence Operators (OPCO).

Please note

Since 1er January 2026, theUrssaf: titleContent may levy these conventional contributions for certain professional branches.

The company may also decide to make additional voluntary payments for the financing of training.

To determine the applicable rate, it is necessary to calculate the number of staff of the company.

The headcount to be taken into account for a year (N) corresponds to the annual average headcount (EMA) “social security” of the previous calendar year (N-1).

The Urssaf calculates the number of staff on the basis of the declared information contained in the registered company declaration (DSN)).

For the rules for calculating the number of staff, please refer to Urssaf website and at Official Social Security Bulletin (BOSS).

Since 1er January 2020, upward crossing a headcount threshold is taken into account when this threshold is reached or exceeded for 5 consecutive calendar years.

Example :

A company of 10 employees is subject to the contribution at the 0.55%. It crossed the threshold of 11 employees in 2023.

It will be subject to the 1%, applicable to companies with 11 or more employees in 2028, provided that its workforce remains at or above 11 employees for 5 consecutive years.

The downward crossing a headcount threshold in a calendar year has the effect of running a new period of 5 years.

Thus, when its workforce falls below the threshold of 11 employees, the company has again 5 years before being subject to the 1% applicable to companies with 11 or more employees

Example :

An employer below the threshold of 11 employees in 1er january 2021 (headcount calculated with 2020 data) crosses this threshold at 1er January 2022 (data for 2021).

The consequences of this crossing will be taken into account from 1er January 2026 if the following two conditions are met:

  • Number of 11 employees reached or exceeded during 5 consecutive calendar years, i.e. for the years 2022 to 2026
  • Headcount for the year 2027 (calculated with data for the year 2026) is also at least equal to 11 employees.

The rate of the legal contribution for vocational training depends on the number of employees of the company. There are also specific rates in some sectors of activity.

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General case

The level of the legal contribution for vocational training varies according to the size of the company.

Company with less than 11 employees
Legal contribution

The rate of the legal contribution to vocational training is 0.55% of the gross wage bill.

The gross payroll is the total annual amount of taxable remuneration and all benefits in kind paid to employees. This includes: salaries and employee contributions, remuneration paid to chief executive officers but also bonuses, allowances, tips.

Remuneration paid to apprentices is exempt PSC.

FYI  

For a trainee under an internship agreement, the fraction of gratification exceeding the contribution exemption threshold, is also subject to the PSC.

CPF-CDD contribution

In addition to the contribution of 0.55%, in the case of employment of employees in FIXED-TERM CONTRACT: titleContent, a CPF-CDD contribution is due. It rises to 1% of the payroll paid to holders of a fixed-term contract.

The following fixed-term contracts do not give rise to the payment of the specific contribution to training:

Companies with 11 or more employees
Legal contribution

The rate of the legal contribution to vocational training is 1% of the gross wage bill.

The payroll Gross is the total annual amount of taxable remuneration and all benefits in kind paid to employees. This includes: salaries and employee contributions, remuneration paid to chief executive officers but also bonuses, allowances, tips, etc.

FYI  

For an intern under an internship agreement, the fraction of gratification exceeding the contribution exemption threshold, is also subject to the PSC.

CPF-CDD contribution

In addition to the contribution of 0.55%, in the case of employment of employees in FIXED-TERM CONTRACT: titleContent, a CPF-CDD contribution is due. It rises to 1% of the payroll paid to holders of a fixed-term contract.

The following fixed-term contracts do not give rise to the payment of the specific contribution to training:

Temporary work sector

The rate of the minimum contribution for companies of temporary work is fixed at 1% of the gross wage bill.

Gross payroll is the total annual amount of taxable remuneration and all benefits in kind paid to employees. This includes: salaries and employee contributions, but also bonuses, allowances, tips, etc.

Remuneration paid to chief executive officers are subject to the PSC.

Temporary work companies shall also be subject to conventional contribution fixed by a branch agreement whose rate is at least equal to 0.30% the amount of the salary used to calculate social security contributions.

Building and public works sector

Construction and public works employers pay a contribution set by professional agreement.

In the absence of an agreement, the contribution rate shall be as follows:

  • 0.30% for companies in the building trades sector
  • 0.22% for companies in the public works sector

Entertainment sector

Employers of intermittent performers are not liable to the PSC and the CPF-CDD contribution but to a specific contribution provided for in a collective agreement.

The rate of this contribution may not be less than 2% the remuneration paid to intermittent workers during the current year.

The legal contribution of vocational training is declared monthly (such as social security contributions) by the employer on the registered social declaration (DSN).

Registered Social Declaration (DSN)

The payroll must be declared via the registered company declaration (DSN) as follows:

  • For companies with less than 11 employees: Personal Type Code (CTP) 959.
  • For companies with 11 or more employees: Personal Type Code (CTP) 971.
  • For PSC-CSD companies: Personnel Type Code (PTC) 987.

For more details, please refer to document made available by the Urssaf.

FYI  

One professional branch may establish, by extended branch agreement, a contribution conventional. This contribution is specific to a collective agreement.

For certain branches, and for remuneration paid from january 2026However, this conventional contribution must be reported by the employer every month in DSN, at the same frequency as the contribution provided for by law.

The declaration and payment of this contribution are linked to thecollective agreement identifier (IDCC) declared in DSN by the employer.

For more details, see the reporting instructions on net-companies.fr.

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