Training employees is both an obligation and a lever for development. It is organised around a few simple rules that employers benefit from mastering.
Employer obligations
- Adapt employees to their job and ensure they remain able to hold employment.
- Pay the contributions that fund vocational training and apprenticeships, collected with social contributions.
- Organise career path reviews (at least every 4 years since the law of 24 October 2025) and the summary review every 8 years. See the article on employee reviews
The tools available
The skills development plan
It lists the training decided by the employer. Formalising it is not mandatory, but it helps steer.
The personal training account (CPF)
Used at the employee’s initiative. Since May 2024, a flat-rate contribution, revised each year, is payable by the employee, with exceptions: in particular, it is not due when the employer tops up the account to fund training of common interest.
OPCO funding
Skills operators (OPCOs) fund training, under criteria specific to each sector, notably for companies with fewer than 50 employees.
Work-study contracts
Apprenticeships and professionalisation contracts let you train while recruiting, with aid depending on the period.
A simple plan in three steps
- Identify needs From career path reviews, the company’s projects and regulatory changes.
- Prioritise and cost Cost, duration, impact on the organisation, available funding.
- Track and keep records Certificates, training evaluation, update of each employee’s career path.
Common mistakes
- Starting training before the funding request, when the OPCO requires it in advance.
- Forgetting the payroll treatment of training time and continued pay.
- Not recording the training completed, useful for the summary review of the career path.
Our support
As part of the payroll service, we handle the payroll effects (contributions, continued pay, aid) and help you identify the funding available. See payroll and HR
Estimate your budget now, for your situation: estimate my budget
Frequently asked questions
Is training working time?
Mandatory training to adapt to the job is actual working time and paid as such.
How do I obtain OPCO funding?
By filing a funding request before the training starts, according to your OPCO’s rules.
What VAT applies to invoiced training?
Some continuing vocational training can be exempt from VAT under conditions. For a training organisation, the question arises from the start.
Who can provide training?
A registered training organisation, or the company itself for internal training. Funding by financers is subject to quality conditions.
Does the accountant prepare a training organisation’s annual educational and financial report (BPF)?
It is prepared by the organisation’s director. On request, we help complete its financial part, from the accounts.
Can the company director be trained?
Yes: self-employed directors have their own funding schemes, fed by their contributions.
Vocational training in France: does your accountant handle its payroll effects?
Yes, with the payroll and HR option, chosen à la carte: your accountant in France handles contributions, continued pay and aid, and helps you identify the funding available. You train your teams with no payroll surprises. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote