not just for employees!

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As a business manager, you are liable for the compulsory contribution relating to vocational training. However, far too many entrepreneurs do not take sufficient account of the fact that the rights opened up by this contribution are also intended for them, whether they have the status of employee or self-employed. Training in this constantly changing world allows you to develop your own capacities but also to bring an innovative trend in your business.

Contribution to vocational training

Beforehand, it should be remembered that the contribution to vocational training is a national effort supported in part by companies, and that they employ salaried or self-employed workers. The latter case including the independent business leaders but also collaborating spouses. This compulsory payment is made to the OPCA (Organisme Paritaire Collecteur Agrée) or the FAF (Training Insurance Fund) on which the manager depends according to his status and activity, via the RSI, URSSAF, etc. The method of calculation and the amount of this contribution also vary, depending on the category of workers: percentage of gross payroll for employees and percentage of turnover for non-employees.

To know !

A tax system has been put in place by the State: the tax credit for the training of the entrepreneur. This assistance is calculated according to the number of hours of training followed by the manager. All business leaders are concerned, regardless of the legal form and business sector of the business. These companies must be taxed on the basis of their actual profit. This tax credit also benefits companies already exempt from income tax for another measure (establishment in assisted areas, in the overseas departments, or JEI).

Who can benefit ?

As soon as it is taxed according to a real regime, or exempt, any company can benefit from it, whatever its activity (commercial, industrial, artisanal or liberal) and its legal form (sole proprietorship or company). However, sole proprietorships placed under the micro-enterprise tax regime (or micro-entrepreneurs) are excluded. The tax credit applies to the training expenses of an executive of the company: individual entrepreneur, company manager, president, general manager, director or member of joint-stock companies, in particular.
Source : servicepublic.fr

Train to always be efficient

While it is important for employees, continuing training is just as important, if not more so, for entrepreneurs. This enables them to respond to a fundamental issue: competitiveness. Indeed, the professional world is in perpetual evolution, in particular in terms of new technologies, and the manager must face them and adapt to these changes to condition his success and sustain his activity over time, vis- vis-à-vis its competitors for example if it wants to stay in the race. It also makes it possible to develop the company’s fields of intervention through the acquisition of new skills. We thus speak of training for training and improvement, for which every entrepreneur must free up time in his organization, even if it should be noted that this is not always easy. Finally, the training allows you to meet other business leaders.

Specific training

If there are formations in many areas for employees, there again, the possibilities for bosses are numerous. There are two main categories of training, including distance learning: on the one hand those linked to the function of a company manager (knowing how to recruit, managing the commercial relationship, controlling costs, etc.), and on the other hand all those of technical orders to enable them to acquire or supplement their skills in their field of activity. In all cases, it is advisable to inquire with the OPCA or the FAF of attachment, which publishes each year the catalog of training courses to which the entrepreneur is entitled. It should also be noted that the consular chambers (Chambers of Commerce and Industry, Chamber of Trades and Crafts, etc.) and professional organizations provide internships for their members.

Approaches

As mentioned previously, the entrepreneur can contact his collecting body and others to access the list of training courses. Each is the subject of a program, and information relating to the conditions of access and support (educational cost of the training, meal costs, transport and possibly accommodation), which may be partial or total depending on the OPCA or FAF and the nature of the internship. In all cases, the entrepreneur must make a request for reimbursement within the allotted time.

Status and rights during training

During the training period, the entrepreneur retains his salaried or self-employed status depending on his situation. Regarding remuneration, this may be covered. Here again, it is advisable to inquire with the OPCA or the FAF. Finally, the trainee remains covered by his social protection organization.

The tax credit

The tax credit for the training of business leaders is a device instituted for the benefit of all businesses

  • falling under a real income tax regime (income tax or corporate tax)
  • or tax-exempt regardless of their legal form and sector of activity.

The tax credit applies to the training expenses of an executive of the company: individual entrepreneur, company manager, president, general manager, director or member of joint-stock companies, in particular.

Attention : sole proprietorships placed under the micro-enterprise tax regime (or micro-entrepreneurs) are excluded from this system.

Calculation of the tax credit

The amount of the tax credit is equal to the product of the number of hours spent in training by the manager (s) of the company (within the limit of 40 hours per calendar year and per company, i.e. € 406 for 2020) by the smic hourly rate.

For example, a company, whose sole manager takes 10 hours of training in 2020, can deduct in 2021 a tax credit of € 101, € 5 = 10 x € 10.15 (minimum wage in force in 2020).

For the tax credit for joint farming groups, the hourly ceiling is multiplied by the number of managing partners.

How to benefit from the tax credit?

The tax credit must be charged at the time of payment of the balance on the income tax due by the company for the year during which the eligible expenses were incurred, after the non-discharging deductions and the other tax credits that can be carried forward or refundable.



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