In accordance with Article L.6131-1 of the Labor Code, employers whose company does not have a place of business in France (referred to in Article L243-1-2 of the French Social Security Code) are not liable for contributions to vocational training and the training levy
If you have reported payroll amounts through at least one of the following 6 personnel type codes (CTP) :
- the CTP 959, 971, 983 or 987 for the contribution to vocational training or the CPF-CDD (personal training account for fixed-term contracts)
- the CTP 992 or 993 for the main part of the training levy
we kindly request that you correct your DSN declarations (via blocks of regularizations) and take these elements into account for your next declarations in order to no longer report these contributions on DSN.
If you have already paid the amount of these contributions to Urssaf, please deduct the corresponding amounts from your next payment.
To find out about the rights of employees and the possible financing for vocational training, the employer can contact the relevant OPCO, since our organization is not competent in this matter.
If necessary, the website « Quel-est-mon-OPCO (francecompetences.fr) » enables the employer to identify the appropriate OPCO.