URSSAF Contributions

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.