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Training the boss : a good investment
It has long talked about the training of employees and talk about it further at this time of crisis when the time sub-activity could be used to improve future capabilities of staff. It speaks less of the vocational training of entrepreneurs. Admittedly, this is not their main concern, yet very interesting tools are available to finance their training, broaden their horizons, improve their skills and know-how.
Two involved the funding through a tax, the “credit d'impôt formation”, the other thanks training funds.
The “credit d'impôt formation” interests leaders of companies with fewer than 250 employees or as individuals. The training may include skills development, prevention, conversion, acquisition, maintenance or improvement of technical knowledge or relating to the management. The conditions relate to the use of a training organization with a registration number from the DRTEFP (Direction Régionale du Travail et de la Formation professionnelle), conservation education programs, certificates of attendance, training agreements with the training organisation and the invoice. The credit d'impôt offsets (partially!) the loss of income due to time spent on training ; its amount is the multiplication of the number of hours (in the limit of 40 hours per year) by the hourly minimum wage. The tax credit is deducted from corporation tax or income tax, and in absence of income tax, it is repaid. To qualify for the tax credit, the company will purchase a special form with its annual results statement.
The second tool is the use of training funds. Each year, Urssaf receives a relatively modest fee (50 € in 2009 for merchants and professionals, 96.5 € for artisans) which accrues to the training funds (Agefice for merchants , Fafcea for artisans and Fifpl for professionals). Training funds finance training activities aimed at entrepreneurs on the same basis as previously indicated for types of training and for training organizations. Each fund annually establishes rules of management that vary according to the company's business (see the code NAF). These amounts are usually an annual limit per person and a limit per day of training. Two constraints: it must make the request to take over before the start of training with the training fund and have preserved evidence of payment of annual dues.
Both aid may seem ridiculously low, but we must consider that training is an investment and investment grants are sufficiently rare that we talk about those. Finally, compare the contribution to the simple return of funding : more than 10 times the bet, which could be better?
