FranceLégifrance
Private schools keep extra training levy for 2027–2028
Avenant 71 renews the branch's extra training levy for 2027–2028: 0.3% of payroll for 20+ staff, 0.1% below, payable to AKTO by 28 February each year.
By Taxxa AI OyPublished 4 October 2026
Employers in private independent education face two more years of the branch's extra training levyLegifrance. Avenant n° 71 of 22 April 2026 to the Convention collective nationale de l'enseignement privé indépendant of 27 November 2007 (IDCC 2691) renews annexe IV, the contribution supplémentaire conventionnelle for continuing vocational training, for the 2027 collection on 2026 payroll
Legifrance and the 2028 collection on 2027 payroll
Legifrance. The base is the montant du revenu d'activité retenu pour le calcul des cotisations sociales
Legifrance, and the rates are unchanged from the previous cycle: 0.3% for undertakings with 20 or more employees
Legifrance and 0.1% for those with fewer than 20
Legifrance, including undertakings whose head office sits in a DROM or COM applying French training-participation legislation. The headcount threshold follows the effectif salarié as defined by the code du travail provision the avenant cites
Legifrance.
Collection mechanics are also unchanged. The annual amount is paid by 28 February of the following yearLegifrance to AKTO
Legifrance, the opérateur de compétences for high-labour-intensity service undertakings and employees, which the branch keeps as collector. The avenant states it is concluded for two years, noting that collection of the extra branch contributions may evolve in coming years, and that it adjusts the trigger thresholds for the different rates.
The social partners state that no company-size-specific stipulations were needed, and the avenant will apply from the date of its extension, the signatories undertaking to request extension from the minister responsible for labour. It was signed in Paris on 22 April 2026 by FNEP and UPES for the employers and by FEP CFDT, SNPEFP CGT, SNEPL CFTC and SYNEP CFE-CGC for the employees, and may be revised or denounced under the applicable statutory and branch rules.
Legal basis: avenant n° 71 du 22 avril 2026 relatif à la contribution supplémentaire conventionnelle (annexe IV) à la Convention collective nationale de l'enseignement privé indépendant du 27 novembre 2007.
Apply the 0.3% rate (20 or more employees) or the 0.1% rate (fewer than 20) to the payroll base for the 2027 and 2028 collections and pay each annual amount to AKTO by 28 February of the following year.