Vocational training and work-linked training: what's new in 2022

From January^1, 2022, contributions to vocational training and work-study schemes will be collected by URSSAF (previously by OPCOs).

From January^1, 2022, the following contributions will be declared and paid directly to URSSAF (or MSA) via DSN:

• CFP (contribution formation professionnelle)
• TA (apprenticeship tax)
• CSA (Contribution Solidarité Autonomie)
• The CPF-CDD contribution.

This makes it possible to have a single contact (URSSAF or MSA) and a single reporting tool (DSN).

With regard to the CPF-CDD contribution, the list of CDDs exempt from the contribution has been modified.

The following fixed-term contracts, which were previously exempt from the contribution, have been liable since January^1, 2022:

• Fixed-term contracts leading to permanent contracts ;
• Fixed-term contracts with young people during their school or university career.