If there is one form of training that has long proven to be effective, it is learning. So, inevitably, the public authorities chain aid. Without making an exception to the rule, the Law for the freedom to choose one's professional future of September 5, 2018 stood out by a desire for simplification.
Four fewer devices
Until 2018, no less than seven financial measures were aimed at encouraging companies to hire a young apprentice. A multiplication of tedious and time-consuming procedures that could put off the bosses. The legislator therefore deleted four on January 1, 2019.
Exit first of all, the "VSE young apprentices aid", which enabled small companies with fewer than eleven employees to benefit from an envelope of 4.400 euros during the first year of the contract of an apprentice minor. In addition, it could be combined with two regional systems which have also disappeared. The first, reserved for VSEs, consisted of a "regional apprenticeship bonus", with the key a new check of 1,000 euros minimum per year of training. The second, open to all companies employing up to 249 employees, corresponded to a boost of 1,000 euros for a single year as part of the "aid for the recruitment of a first apprentice" (provided that there were no others in the company during the previous year) or "an additional apprentice". In both cases, the amount allocated by the regional council could be higher.
To be sure, a tax credit of between 1,600 and 2,200 euros concerned companies that welcomed an apprentice in the first year of training (equivalent level to bac +2 or lower). And it too has ended for tax periods and fiscal years beginning on or after January 1, 2019.
Significant financial support
As we have said, the objective of the State remains to boost learning as much as possible. In order to gain clarity, the law has therefore replaced these four devices with "one-off aid to promote the hiring of apprentices", the scope of which includes the previous perimeters. Companies with fewer than 250 employees who conclude an apprenticeship contract for the preparation of a professional diploma or title of level less than or equal to the bac can thus claim a declining envelope. It reaches a maximum of 4,125 euros for the first year of performance of the contract, then 2,000 euros in the second year and 1,200 euros in the third year as well as for the fourth year if there is one.
Since January 1, 2020, the business manager who wants to benefit from this system must send the contract concluded with the apprentice, before the start of the job, to the new skills operators (OPCO) created to support the training. professional. The aid will then be paid monthly by the Service and Payment Agency (ASP).
Other incentives
The legislator has not eliminated the three other existing systems which can therefore be combined with the single aid. First of all, the "alternating bonus": this is a claim applied to the amount of the apprenticeship tax. It concerns companies with more than 250 employees who employ more than 5% of apprentices, up to a limit of 7% of work-study students. Then the disabled apprentice. The employer can request funding assistance of up to 3,000 euros from Agefiph within three months of hiring the young person recognized as a disabled worker. And finally the exemption from social charges. Since January 1, 2019, there is no longer any specific exemption. On the other hand, the general reduction in corporate payroll taxes has been extended to apprenticeship contracts where the salary does not exceed 1.6 times the minimum wage.
Note that all hiring aids are available in the official Aides-entreprises.fr database. You can obtain more information by contacting the ASP assistance telephone platform on 0 820 825 825 (0.15 euro / min + call price).
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