What is a training reimbursement agreement?

What is a training reimbursement agreement?

Studies paid by the company

The French unemployment insurance system is the result of negotiations between the social partners (national and interprofessional employers’ and employees’ organizations), which are concluded by the drafting of an agreement.

Unemployment insurance applies in metropolitan France, in the overseas departments, in St. Pierre and Miquelon, St. Barthélemy, St. Martin, and Monaco. It does not apply in Mayotte, which has a specific scheme.

The Unemployment Insurance scheme is financed by contributions calculated on the basis of salary within the limit of 4 times the monthly Social Security ceiling, i.e. €13,712 in 2021. Since January 1, 2019, only employers pay unemployment insurance contributions, since salary contributions have been suspended, except for entertainment workers, employees working in Monaco and certain expatriate employees. The State contributes to the financing of Unemployment Insurance to compensate for the suppression of salary contributions.

Courses paid by the company

In any case, the negative response by the entity must be motivated with the reasons why the requirements are not adequately met and expressly indicate the requirements that must be remedied by the company to access the authorization.

Decree 2585 of September 12, 2003 “Whereby the apprenticeship contract is regulated and Decree 933 of 2003 is added”, in its article 6 regulates the economic reimbursement to the authorized companies that provide educational training, as follows:

Paragraph 2. The Institutions of Education for Work and Human Development are not entitled to the economic reimbursement contemplated in this article, either directly or through companies to which they provide services”.

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Temporary teachers in educational programs abroad

You can claim reimbursement of your OASI contributions once you have left Switzerland for good and if you are a national of a country with which Switzerland has not concluded a social security agreement.

Exceptions: the agreements concluded between Switzerland and the following countries allow, under certain conditions, the reimbursement of contributions: India, Australia, Brazil, China, South Korea, Uruguay and the Philippines.

The amount of reimbursement of contributions may be reduced in certain cases. The amount of the reimbursement may not exceed the current value of the total OASI benefits that a retiree with the same personal conditions could claim.

Training exempt from personal income tax

Subsidized training_848Bonus training for your employees: frequently asked questionsPublished on November 11, 2020TRAINING – PRL – SAFETY AND HEALTH AT WORK – PRL TRAININGTraining helps companies to increase their competitiveness and productivity by developing the skills and qualifications of their employees. To this end, they have a financial aid “available credit” that is made effective through bonuses in the contributions to the Social Security.

Any training action that is related to the activity carried out by the company and is aimed at the acquisition and improvement of the professional competences and qualifications of the employees, and complies with the requirements of duration and limits of participants established in the regulations, may be given and subsidized.

For all companies there is a maximum amount of the cost of the training actions that can be financed, which will depend on the mode of delivery (classroom, tele-training, mixed), as well as, in the case of the classroom mode, on the level of training.

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