Changes in the Lump Sum Funding Base for Apprentices

The gross salary is not used to determine the funding base for apprenticeship contracts. Instead, the system calculates a lump-sum funding base adjusted to the age of the apprentice and the duration of the contract. There is no annual regularization of contributions for the apprenticeship contribution as the lump-sum base is always under the ceiling. If the conditions used to calculate the lump sum funding base change retroactively, the recalculated lump-sum funding base is used, and this base is submitted to the rate in effect during the recalculated period.

Note:

Gross salary changes do not impact funding base calculations for apprentices, because this calculation is independent of the salary.