Apprentices

Apprentices, by law, may not earn less than a set percentage of the SMIC (legal minimum salary). The percentage depends on the age of the apprentice and the year of the contract. You enter the apprentice's salary and a control checks whether the earning is below the legal minimum. If this is the case, the system generates a warning message.

The bracket APP BR REMUN stores the minimum percentages to apply to the SMIC according to the year of contract and the age of the payee. The appropriate percentage is retrieved and checked with the standard SMIC control.

The age of the payee is calculated using the payee date of birth in PERSONAL_DATA. The year of the contract is calculated using the contract begin date in the contract data.

The normal length of an apprenticeship is two years. However, in some circumstances, this may be extended to three years. In this case, use the variable GEN VR ANC REINT to subtract or add a period of time from the contract begin date to compensate for the extension of the apprenticeship period.

There may be times when you need to modify the number of years for a contract calculated between the contract begin date and the first day of the period. You can override the variable GEN VR ANC REINT by the number of days to add or subtract for the calculation of the year of the contract.

Payees are assigned to a particular contribution class (régime) that determines their URSSAF contributions. Apprentices in organizations with more than ten payees have a specific contribution class of their own—régime code 128.

The funding base percentage for apprentices is a lump-sum amount determined by the government. This percentage varies according to the age of the payee and the year of the contract. The bracket APP BR BASE stores the lump-sum funding base in euros. You should update this bracket to comply with the law and to meet your particular needs.

For organizations with less than ten payees, neither employer nor payee is liable to pay URSSAF contributions for apprentices. No régime code is entered and no deductions are made.

The lump-sum funding base calculated for apprentices is not used in the base for the ceiling regularization. The contributions are paid each month based on the lump-sum funding base. If an apprentice ends his apprenticeship contract and continues his work for the same organization under a new contract type, the salaries he received during his apprenticeship contract won't be used in the annual ceiling regularization.

In organizations with less than ten payees, neither employer nor payee is required to pay ASSEDIC contributions for apprentices. No deductions are triggered.

In organizations with more than ten payees, ASSEDIC deductions are triggered, but they are subject to a generation control. Payee contributions are not triggered if the payee is an apprentice. No controls are provided for the employer's contribution.

Levy deductions are not triggered for apprentices in organizations with less than ten payees.

For organizations with more than ten payees, these deductions are triggered. There are no CSG and CRDS deductions for apprentices.

The funding base percentage for apprentices is a lump-sum amount determined by the government. This percentage varies according to the age of the payee and the year of the contract. The bracket APP BR BASE stores the lump-sum funding base in euros. You should update this bracket to comply with the law and to meet your business requirements.

Payees do not pay ARRCO/AGIRC contributions if they are apprentices. And if a payee is an apprentice, the ARRCO/AGIRC employer's contributions are due only if the organization has more than ten payees and these contributions are triggered.

Contingency fund contributions follow the same rules as for ARRCO/AGIRC. For organizations with more than ten payees, there is only a single contribution from the employer. For organizations with less than ten payees, no contribution is triggered.

Apprentices are not included in the head count of employees. This may have an impact on contributions that depend on the number of employees in the organization (that is, more or less than ten).