Information about apprenticeship

Last update: 09-25-2008

Montpellier ESC is the only Business School in France to offer apprenticeship throughout the three years of schooling.

The length of the course allows progressive training in the different situations and realities of the company.

Clear objectives:

During the three years of an apprentice’s schooling, the company trains them so as to bring them towards the mastery of an “executive” function that matches Montpellier ESC’s employment openings. For example, sales manager, purchasing manager, supply chain manager, etc.

Training a young person in its culture, its products and its methods to form a pool of young executives at an attractive cost is apprenticeship’s major advantage.

Procedure:

The apprenticeship consists of 15 days working in the company and 15 days at the school, except for the last 6 months of the final year, which are spent working full-time at the company.

The company designates an apprentice master, who undertakes to monitor the apprentice’s progress.

Some Costs…

he apprentice’s minimum gross salaryis 53% of the minimum wage for the first year, 61% the second year and 78% of the minimum wage for the final year’s studying.

The company is exempt from social contributions except, for companies with more than 10 employees, for certain contributions (the National Housing Aid Fund, the transport tax and the supplementary occupational accident, retirement and unemployment insurance contributions).

The company finances the apprentice’s schooling through the apprenticeship tax, by paying 9000 euros each year to Montpellier ESC.

But undeniable advantages for the company:

A young apprentice in the first year of study will more easily accept on-the-road assignments essential for learning about customers and products, even if sometimes they are not very rewarding and therefore not easily accepted by a graduate”, the apprenticeship manager for one of Montpellier ESC’s partner companies explained.

Exemptions:

For companies with more than 10 employees: Exemption from all salary and employers’ contributions except the National Housing Aid Fund (“Fonds national à l’aide au logement”: FNAL), the transport tax, the additional occupational accident contributions and the additional supplementary retirement and unemployment insurance contributions.

Lump-sum Compensation (allowances):

• Apprenticeship contracts confer a right to a lump-sum compensation allowance paid to the employer by the region under whose jurisdiction the establishment that is the apprentice’s workplace comes under.
  The minimum amount of this compensation is fixed at 1,000 euros for each year of the training cycle, subject to the apprentice’s regular attendance at the courses given by the School.
• The programming law for social cohesion instituted a tax credit in favour of apprenticeship. It amounts to 1,600 euros multiplied by the average number of apprentices. This amount is capped at the total amount for staff expenditure relating to the apprentices less public subsidies received in consideration for the company taking on apprentices. For more information, the company should contact its accountant or the Tax Department (Bulletin Officiel des Impôts no. 81 dated 10 May 2005).
  

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