Dematerialized Declaration via DSN of the Training Tax in France from 2022

In France from 1st of January 2022, the professional training taxes will be declared electronically via the DSN to Urssaf (or MSA if applicable) who will be responsible for collecting the contributions.

What will change with the new dematerialized declaration via DSN of the training tax in France from 2022?

Three main changes will occur on 1st of January 2022:

– One single interlocutor : Previously it was one of the numerous OPCOs who collected the contribution, it is now URSSAF (or MSA).
– Declarative tool: In the past the declaration was by paper. Companies must now make their declarations via the DSN Nominative Social Declaration (monthly data transmission).
– Reporting frequency: It will be monthly from 1st of January 2022 for the CFP, the contribution to the CPF-CDD, and the main part of the apprenticeship tax. The frequency remains annual for the balance of the apprenticeship tax.

Also, the contribution will no longer be subject to VAT.

Which training taxes are concerned by the dematerialized declaration via DSN?

The so called CUFPA: a contribution for vocational training and the apprenticeship. It has been merged into a single contribution tax and regroups:
– Contribution for professional training: 0.55 % or 1% if headcount reaches 11 or more employees
– Apprenticeship tax : 0,68 %
– 1% CPF-CDD (personal training account for fixed-term contracts)
– CSA for employers with more than 250 employees if exemption requirements are not met
Addional contributions based on a collective bargaining agreement are not affected. The OPCO institut will continue to collect them. However, their integration into DSN is planned for 2024.

What has to be included in the dematerialized training tax declaration via the DSN?

The dematerialized declaration via the DSN of the training tax in France from 2022 has to include information in regards to the company and to the gross salary. The IDCC code of the collective branch agreement applicable must be declared. If that does not apply, the OPCO instituts code must be declared in a bloc S21.G00.11.023.
Furthermore, a bloc S21.G00.78 with the gross salary will allow the calculation of the contribution.

How do to know which OPCO has to be declared in the dematerialized declaration DSN ?

There is usually just one OPCO per employer. The OPCO is determined based on the applicable collective bargaining agreement (CBA). A four digits IDCC code standing for each CBA is declared monthly via the DSN. It belongs to the obligatory mentions on a French Payslip. There are, however, some cases where no CBA is declared. For instance, if no CBA is applicable in the employer’s industry or if a CBA is not yet in force.
For businesses not covered by a CBA, the membership with a OPCO institut must be determined based on the main activity of the company (code NAF). This information can also be found on the payslip.

The government provides for correspondance tables that allow to search for the competent OPCO.

Which OPCOs existe ?

There are eleven institutions referred to as OPCO. They are responsible for supporting professional training. They finance apprenticeships and help to establish professional certifications based on industry needs.
There role won’t change. The URSSAF will transfer the payments based on the data transmitted.

AFDAS: culture, media, leisure, sport
ATLAS: financial services and consulting
Uniformation: social cohesion
AKTO: labor-intensive companies
OCAPIAT: agriculture, fishing, agrifood
2I: interindustrial
Constructys: construction
OPCO Mobilité: mobility, transport, travel, distribution
OPCO EP: liberal professions, local services
OPCO Santé: health
Opcommerce: commercial activities

Some examples of what is financed with these contributions

– Work-study contracts, namely professionalization contracts and apprenticeship
– The personal training account (CPF): each employee has this account and an employee that works full-time for a whole year will receive a credit of 500 € each years. This is one of the Employee Benefits in France
– Professional development advice for employed workers
– Training of job seekers, in particular through Operational Preparation for Employment (POE)