The CFA FORMASUP PARIS gives companies the opportunity to join a partnership in order to offer a high quality of training and provide students with the most advanced educational means. The companies contribute to the training course by using the tax obligation in order to encourage the development of the tertiary sector. The cost of the training course for the Master is €6802. This amount can be paid as an apprenticeship tax deduction to our CFA FORMASUP.

Exemptions from social security charges *

• For a company employing no more than 10 employees: Exemption from all social and employer charges required by law.
   
• For a company employing more than 10 employees: Exemption from all the social security contributions required by law. Exemption from employee contributions: Social security, supplementary pension, unemployment insurance. However, companies must pay the employer contributions: unemployment insurance, supplementary pension, FNAL, transport.

Calculation of social thresholds *

Apprentices are not affected by the application of laws or regulations subject to a minimum employee threshold.

Compensation allowance *

Apprenticeship contracts provide a flat-rate compensation paid by the State to the employer (€1524.49 for one year of training). This is raised by 304.89 euros per year if the apprentice is over 18 at the date of signature of the contract. Plus 7.62 Euros per hour if training exceeds 600 hours, up to the limit of 200 hours per year. The maximum amount is therefore 1524.49 euros per year.

*: subject to any changes made by the apprenticeship reform; data being updated by the CFA Formasup Paris

How to calculate your net tax?

Amount paid to the PCU (subject to the scale) (**)

(*) line 16 of your Professional Tax x CCI Fee Rate

Applying the scale: the percentages are defined by your APE code (Main Activity Exercised)

(**) If your gross tax is less than €305, you are exempt from the application of the scale (out of quota); you stay in the middle or senior management category.