Competence operators (OPCO)
Since the 1st April 2019, 11 competence operators (OPCO), in charge of supporting vocational training, have been approved. They replace the organisations formerly responsible for collecting the funds used for vocational training (Organisations Paritaires Collecteurs Agréées – OPCA). Their mission is to finance apprenticeship and vocational training contracts, as well as retraining and promotion actions through the Pro-A scheme. They also help the branches to develop professional qualifications, and assist SMEs in defining their training requirements.
OPCOs help finance the implementation of training projects for companies with fewer than 50 employees as part of the skills development plan. Companies with more than 50 employees can also apply to OPCO to benefit from possible co-financing of their training by the State, the local council or the French Employment Agency (Pôle Emploi), for example, all of which can subsidise certain actions.
Under the skills development plan for companies with fewer than 50 employees OPCOs can cover the expenses related to educational costs (costs of training activities), the remuneration of the employee undergoing training, and related expenses.
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Subsidising your Personal Training Account (CPF)
The reform has introduced the possibility of a joint investment, with both companies and the employees putting money into the CPF. A company agreement may provide for additional CPF subsidies for a selection of training courses leading to qualifications or diplomas that are essential to the company. The company will then finance the training and ask the French Caisse des Dépôts to reimburse the part corresponding to the CPF of the employee who has completed the training, within the limits of acquired entitlements. Subsidising employees’ monetised CPF allows them to jointly invest in eligible training, in keeping with the company’s strategic requirements.
The National Employment Fund (FNE)
The National Employment Fund (FNE) helps to fund vocational training, partial unemployment, early retirement and the reduction of working hours.
The eligibility criteria laid down by FNE-Formation 2020 no longer apply, and several new features have also been introduced in the new scheme.
This scheme is open to all sectors:
- companies undergoing partial activity (common law or long term)
- companies in difficulty within the meaning of Article L. 1233-3 of the French Labour Code (excluding cases of cessation of activity)
Tax credit for management training
The tax credit for training expenses for company managers is a scheme introduced for the benefit of all companies subject to a non-presumptive income tax regime (income tax or company tax). This applies regardless of their sector of activity (trade, industry, crafts, services, liberal professions, etc.) or their legal form (sole proprietorship or company). Micro-entrepreneurs are excluded from the scheme.
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