Accounting for employee training in France: accounts, CFP levy, OPCO and the end of the tax credit

Accounting for training in France uses account 6228 for tuition fees, 6251 for the trainee's travel and 6256 for mission costs. An OPCO reimbursement is booked to account 758 (account 791 was removed in 2025), the CFP levy is collected monthly by URSSAF through the DSN return, and the director training tax credit has been discontinued since 2025.

Updated 28 August 2026. Accounting for training costs looks straightforward on the surface -- an expense, an invoice, an OPCO reimbursement. In practice it touches three distinct topics that business owners frequently confuse: the accounting treatment of the expense itself (which account, what VAT, which period), the mandatory vocational training levy (CFP, reported via DSN), and the director training tax credit under Article 244 quater M of the French General Tax Code (CGI). For a Paris-based SME with five employees, the difference between an approximate treatment and a rigorous one can amount to several thousand euros in unrecovered costs or a forgotten tax credit. This is Cabinet Hayot Expertise's analysis.

Labour Code art. L6313-1 onwards: definition of qualifying training actions#

Only training actions that meet the criteria of Article L6313-1 of the Labour Code qualify for OPCO financing and are deductible without restriction. The article lists four categories: training actions, skills assessments (bilan de competences), actions leading to the validation of prior learning (VAE), and apprenticeship training within the meaning of article L. 6211-2. Literacy programmes, often quoted in this list, do not appear in it; apprenticeship, funded separately, does. Training that does not meet these criteria may still be tax-deductible as a normal business expense, but it falls outside the scope of the mandatory contribution and cannot be funded through the skills development plan (PDC).

Vocational training levy (CFP): art. L6331-1 onwards#

Article L6331-1 of the Labour Code requires employers to contribute to the financing of continuing vocational training. This contribution, known as the CFP, forms part of the unified contribution to vocational training and apprenticeship (CUFPA). The 2026 rates are as follows:

These rates are confirmed for 2026, plus a 1 % CPF-CDD contribution on fixed-term contract wages. Two points on the base, usually summarised as "gross payroll": the text refers to the earnings used to compute social security contributions under article L. 242-1 of the Social Security Code, and wages paid to apprentices are exempt from the levy. The rate is also raised to 1.30 % for temporary employment agencies. The overall CUFPA reaches 1.68 % for companies with 11 or more employees (CFP 1 % and apprenticeship tax 0.68 %), and 1.44 % for establishments located in Bas-Rhin, Haut-Rhin and Moselle, where the apprenticeship tax is 0.44 %. Since 1 January 2022, the CFP is no longer collected by the OPCOs: it is collected by URSSAF through the monthly DSN return. The OPCOs no longer collect any contribution; they now fund the skills development plan and alternance.

CGI art. 244 quater M: director training tax credit#

Article 244 quater M of the CGI provided, until 2024, a tax credit for directors who personally attended training. It applied to companies subject to corporate tax (IS) as well as to sole traders and liberal professionals taxed under income tax (BIC, BNC, BA), but it no longer produces any effect for hours completed from 1 January 2025 onwards. The credit was calculated as the number of training hours multiplied by the gross SMIC hourly rate, capped at 40 hours per calendar year and per company. Important: this scheme has ended. Article 244 quater M only applies to training hours completed up to 31 December 2024; it was not extended by the 2025 Finance Act and is repealed by Article 17 of the 2026 Finance Act.

The calculation took the number of hours multiplied by the SMIC hourly rate, capped at 40 hours per calendar year. The date at which that rate was to be assessed came from administrative guidance whose commentary was withdrawn on 6 May 2026: a retrospective calculation therefore no longer rests on a consultable primary source and is better rebuilt file by file. The amount was doubled for companies meeting the definition of a microenterprise in Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014, a European definition that is not the French accounting one set by decree 2024-152. A company that omitted the credit for 2024 remains within the ordinary claim periods of article R* 196-1 of the Book of Tax Procedures, which depend on the tax concerned and the event taken as the starting point.

The skills development plan (PDC): employer-initiated training#

The PDC is the reference framework for company-funded training. The employer decides, plans and pays. Partial or full reimbursement by the OPCO is possible depending on the branch agreement and the type of action. PDC costs are recognised as expenses and, for the portion not reimbursed by the OPCO, constitute a definitive tax-deductible charge.

The CPF: a personal employee right, generally transparent for the employer#

The personal training account (CPF) is funded by Caisse des Depots via Mon Compte Formation using employer contributions (including the CFP). In principle, the employer does not pay for the employee's CPF training. The only accounting exception is the employer top-up: when the company voluntarily supplements the employee's CPF rights, this top-up is recorded in account 6228.

Pro-A: professional development and reskilling under an employment contract#

Pro-A (reconversion ou promotion par alternance) is an alternance scheme for employees in post, with possible OPCO funding. For the employer, tuition fees go in 6228 and any incremental payroll costs in 641x.

Apprenticeship: a specific regime outside the PDC#

Apprenticeship funding flows through the apprenticeship tax, not through the CFP. Accounting uses account 6312 (apprenticeship tax) under the former chart of accounts, replaced by accounts 633 / 6333 since the 2025 PCG (ANC regulation 2022-06), and standard payroll accounts for the apprentice's salary. Account 6311 is the payroll tax (taxe sur les salaires).

The table below summarises who decides, who funds and which accounts apply for each of the four devices.

Account 6228: continuing training -- third-party providers#

Account 6228 is the main account for training expenses paid directly by the company to a certified third-party provider holding an NDA (numero de declaration d'activite, issued by the DREETS). It covers tuition fees, registration costs and the portion not reimbursed by the OPCO.

Requirements to record the charge in 6228:

• Invoice from the training provider stating the NDA
• Demonstrated link with the beneficiary's professional activity
• Signed training agreement or vocational training contract
• Correct period matching (exercise of the training, not the invoice date)

Ancillary accounts: 6251 and 6256#

One chart-of-accounts point worth making, because the mistake is widespread: 6241 "Transport on purchases" belongs to 624, which covers the carriage of goods, not the travel of a person. An employee travelling to a course belongs in 625, travel, missions and entertainment. As for 6258, it does not exist: 625 contains only 6251, 6255, 6256 and 6257.

VAT on training: 20 % deductible as a general rule#

VAT on training invoices is in principle deductible for VAT-registered companies. Important caveat: some providers invoice VAT-free. This exemption (Article 261-4-4°-a of the CGI) is not automatic: the provider must obtain an attestation issued by the DREETS, applied for on form 3511-SD (CERFA no. 10219), the authority having three months to decide and its silence amounting to a grant. The expense is then booked at its net amount, with no VAT to recover. This exemption is independent of Qualiopi certification, which governs access to public funding (OPCO, CPF) but not the VAT regime. The provider's VAT status should be confirmed before booking the entry.

The CFP is a levy, not a training expense#

The CFP is a payroll-based levy, not a direct training charge. It is recorded as a debit to a class 63 account (employer training contribution), not to 6228. Mind the account number: 6311 is the payroll tax (taxe sur les salaires); the training contribution sat in 6313 and the apprenticeship tax in 6312 until the 2024 chart of accounts, both replaced by 633 / 6333 since the 2025 PCG (ANC regulation 2022-06). Conflating the levy with training costs distorts the cost analysis and may raise issues in a tax or URSSAF inspection.

Monthly DSN reporting to URSSAF#

Since 1 January 2022, the CFP is reported and paid monthly to URSSAF through the DSN, using a dedicated payroll code. The applicable code depends on headcount and on the nature of the contribution: check it on urssaf.fr before configuring the payroll rather than carrying it over from one year to the next. The OPCOs no longer collect: they fund the skills development plan and alternance. Affiliation to a sector OPCO still matters for obtaining training funding. Cabinet Hayot Expertise reconciles each year the cumulative DSN figure, the URSSAF payments and the contribution account balance.

The OPCOs and sector affiliation#

Since the 2018 reform, the OPCOs have regrouped the former OPCAs. Affiliation depends on the applicable collective bargaining agreement, identified by the IDCC code. An employer uncertain of its OPCO affiliation should check with its accountant or consult the France competences website. Incorrect affiliation results in payments to the wrong OPCO and an inability to draw down training funds.

Which account for an OPCO reimbursement under the 2025 chart of accounts?#

When the OPCO reimburses all or part of the training costs:

• Account 758 "Indemnities and other income": this is the reference account for booking an OPCO reimbursement of tuition fees. Mind the wording: "sundry operating income" belongs to the former chart of accounts, and 7588 is now titled "Creation or winding-up of fiducie arrangements", which makes it an unsuitable subdivision here. Account 791 (transfers of operating charges) was removed on 1 January 2025 by ANC regulation 2022-06 and can no longer be used.
• Account 649: to be used when the OPCO reimburses payroll costs (wages maintained during training, alternance schemes) rather than tuition fees.

At Cabinet Hayot Expertise, we book the OPCO reimbursement of tuition fees in 758 and reserve 649, reimbursements of payroll costs, for reimbursements of remuneration, its subdivisions attaching to the payroll lines concerned. The training charge stays recorded in 6228 at its gross amount, with the income shown against it.

Journal entries for a partial OPCO reimbursement#

Example: training EUR 8,000 excluding VAT, OPCO reimburses EUR 5,000, net cost to the company EUR 3,000.

Recording the training invoice:

• Debit 6228 Continuing training: EUR 8,000
• Debit 44566 Deductible VAT: EUR 1,600 (if taxable)
• Credit 401 Creditors: EUR 9,600

Receipt of OPCO transfer:

• Debit 512 Bank: EUR 5,000
• Credit 758 Indemnities and other income: EUR 5,000

Net training charge = EUR 8,000 - EUR 5,000 = EUR 3,000

Who qualifies and how to calculate it#

The director training tax credit belonged to the company (not to the director personally), for hours completed up to 31 December 2024. It was available to companies subject to IS (SASU, SARL, SA, SAS) and to sole traders under BIC or BNC regimes. The calculation: number of training hours attended by the director(s) multiplied by the gross SMIC hourly rate. The 40-hour cap applied per calendar year and per company (not per director), whatever the number of directors trained.

Up to 2024: at most 40 hours per calendar year, valued at the SMIC hourly rate, the amount being doubled for companies meeting the European definition of a microenterprise (Annex I to Regulation (EU) No 651/2014). No credit arises for 2025 or 2026, the scheme having ended.

Journal entries for the director training tax credit#

The direction of the entry matters: a tax credit is recorded as a debit to account 444 (receivable from the State) against a credit to account 695 (corporate income tax). Any portion not offset stays as a receivable in 444 until it is refunded; it does not go to 699, which is titled "Income, loss carry-back" and is reserved for carry-back. Debiting 695, as is sometimes seen, would increase the tax charge, the opposite of the intended effect. The credit was reported on form 2069-RCI-SD, supported by a calculation sheet, and reduced the IS on the 2572 settlement return.

Year-end entry (for a qualifying year, up to 2024):

• Debit 444 State, tax credit receivable: EUR 475 (example)
• Credit 695 Corporate income tax: EUR 475

On offset against IS: the receivable recorded as a debit in 444 is offset against the IS due for the year; any unused portion was refunded by the tax authorities.

Supporting documents to retain#

To secure the tax credit in a tax audit, retain: signed training agreements with dates and duration, attendance certificates from the provider, paid invoices, and an explicit calculation (hours x SMIC hourly rate) attached to the return.

Illustrative case. A Paris-based SARL with five employees (fewer than 11, CFP rate 0.55 %) organises a two-day training course in March 2026 for four employees. The provider invoices EUR 10,000 excl. VAT + 20 % VAT. The sector OPCO confirms a EUR 7,000 funding award. The director personally attended 12 hours of financial management training.

Step 1 - Training invoice received in March:

• Debit 6228 Continuing training: EUR 10,000
• Debit 44566 Deductible VAT: EUR 2,000
• Credit 401 Creditors: EUR 12,000

Step 2 - Payment to provider:

• Debit 401 Creditors: EUR 12,000
• Credit 512 Bank: EUR 12,000

Step 3 - OPCO reimbursement (EUR 7,000) received in May:

• Debit 512 Bank: EUR 7,000
• Credit 758 Indemnities and other income: EUR 7,000

Net training charge for the year: EUR 10,000 - EUR 7,000 = EUR 3,000

Step 4 - Director training tax credit: The director attended 12 hours of training. Had this example fallen in 2024 (the last qualifying year), the credit would have valued those 12 hours at the SMIC hourly rate, booked as a debit to 444 against a credit to 695. Since 1 January 2025 this credit no longer exists: for training carried out in 2026, no tax-credit entry is made.

CFP 2026 (levy collected by URSSAF): On gross payroll of EUR 120,000, CFP = 0.55 % x EUR 120,000 = EUR 660 (rate for companies with fewer than 11 employees).

• Debit 633 / 6333 Employer training contribution: EUR 660
• Credit 431 URSSAF: EUR 660, reported and paid monthly via DSN

The underestimated risk: confusing OPCO flows and the tax credit#

In the files we handle in Paris, the most common error is not the wrong expense account, it is the confusion between three distinct mechanisms: (1) the OPCO reimbursement of a PDC training, (2) the CFP levy paid to the OPCO as a statutory contribution, and (3) the director training tax credit. Mixing incoming OPCO flows with outgoing CFP payments produces an inaccurate account 6311 and distorts the true cost of training.

The trade-off to make: funded PDC or not?#

A Paris-based SME director should systematically file a funding request with their OPCO before the training starts. Funding is not automatic and depends on the available budget in the branch fund, the type of action and the collective agreement. Cabinet Hayot Expertise observes that SMEs that do not file OPCO applications typically leave EUR 2,000 to EUR 8,000 in potential reimbursements unclaimed each year. The process is straightforward but must be anticipated -- the OPCO will not fund training that has already taken place outside its process.

What the tax authorities look for: the training agreement and the NDA#

During a tax or URSSAF inspection, auditors routinely check: the training agreement signed before the training started, the provider's NDA reference visible on the invoice, consistency between invoiced hours and attendance certificates, and the logical connection to the professional activity. An invoice without an NDA, or a "training" that resembles a team-building outing, is not deductible without risk. At Cabinet Hayot Expertise, we review these elements at every closing before validating charges in account 6228.

In practice: checklist for a well-accounted training expense#

• Training agreement signed before the start date
• Invoice stating the provider's NDA and the number of hours
• VAT invoiced or exempt: check the provider's regime (DREETS attestation under CGI art. 261-4-4°-a, distinct from Qualiopi)
• OPCO funding request submitted in advance if PDC-funded
• Account 6228 for tuition fees, 6251 for travel and 6256 for mission costs
• CFP reported in 633 / 6333, collected by URSSAF via the monthly DSN, separate from training charges
• OPCO reimbursement booked in 758, indemnities and other income (account 791 has been removed since 2025)
• For a 2024 director training credit that was omitted, a claim within the ordinary periods of article R* 196-1 of the Book of Tax Procedures, computed file by file

To secure the accounting and tax treatment of your training expenses in Paris, contact the team at Cabinet Hayot Expertise or consult our payroll and social management service for the DSN and CFP dimension.