All employers, irrespective of the size of their workforce, contribute to the development of vocational training by financing training courses for their employees and by paying a contribution (CUFPA), the amount of which varies according to the number of employees.
The CUFPA is calculated based on the current year’s payroll rather than the previous year’s.
Since 1 January 2022, URSSAF has been collecting tax using the DSN.
Smoothing of the CUFPA in case of crossing the workforce threshold
A company that reaches or exceeds 11 employees for the first time because of an increase in its workforce remains subject to the 0.55% rate for the current year and the following 4 years.
The application of specific rates smoothes the increase in the contribution when the threshold of 11 employees is crossed.
Please note: the smoothing does not apply if the increase results from the takeover or absorption of a company that employed at least 11 employees in any of the 3 previous years. In this case, the transition to the 1% rate applies from the year in which the number of employees reaches or exceeds 1
