CosmeticOBS - L'Observatoire des cosmétiques
Feb. 7, 2013Professional bodies

A new OCTA for the cosmetic apprenticeship tax Add to my portfolio
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The Observatory of Cosmetics

Cosmed lets it know that a new body, a National Organism to collect and assign the apprenticeship tax (an OCTA, as per the French acronym) dedicated to the French cosmetic world. Cosmed, an association of cosmetic SMEs, is now an accredited collection organism, and is happy to have a new tool in favor of young workers and of the forward-looking skills management. Jean-Marc Giroux, the Cosmed President, is in the opinion that training is one of the missions of a professional organism, and that the entire industry will get benefits by getting more money.

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The Cosmed press release

By an order of the Ministry of Labor, Employment and professional training, issued in the Official Journal of the French Republic on 9 December 2012, Cosmed has been accredited as a collector and distributor organism for the apprenticeship tax, for the entire national cosmetic industry. This mission has been given to a dedicated structure, OCTA Cosmétiques.

Why an OCTA specific to the cosmetic industry?

Currently, the full amount of the apprenticeship tax paid by companies must be given to the state tax collectors and vocational training centers, through many different bodies. These non-specialized fund-collectors and-distributors, lacking of any knowledge about the specific needs of the cosmetic industry, give a large part of this tax to other sectors. This is a loss of means for the training centers, and lowers the future salary people options to be hired.

By paying their taxes to an OCTA dedicated to the cosmetic world, companies will have an increased power on the way a part of this tax can be used in the training centers the most in line with the needs of the companies.

Which companies may use the OCTA Cosmétiques services to comply with the regulation about the declaration of the apprenticeship tax?

The accreditation order states, "cosmetic industry and related activities" on the national level. Therefore, all the companies being involved in the cosmetic world may use OCTA Cosmétiques. Especially, the cosmetics and dermocosmetics manufacturers, perfume manufacturers, distributors, toll-manufacturers, laboratories that perform tests and expertise, services companies, ingredients producers and distributors, packaging industries …

The 2013 targets

Promoting apprenticeship to have, within 18 months, "one more apprentice in every company of the cosmetic world". This aim fits perfectly in the Societal and Environmental Responsibility of the companies: the sustainable job notion is clearly included. For such a purpose, of course, Cosmed has asked the main organizations of the cosmetic industry to be partners in the OCTA Cosmétiques management, to advise the Joint Committee on the allocation of the available funds toward the most relevant trainings.

What is at stake?

The figure of the Apprenticeship Tax of the cosmetic industry is guessed to be in the € 15 - 30 million range, depending on the scope given to the involved jobs. The OCTA Cosmétiques is designed to collect the main part on the mean term. However, the “true decision-makers” are often the accounting departments, whose habits could be as brakes to any change that shall be considered. That is why the OCTA Cosmétiques provides the accounting departments with tools to ease their burden. This year, forms and a simple and very efficient calculator are available on the OCTA Cosmétiques website .

Twenty-two per cent of the funds shall be given to a State Agency (FNDMA). Companies can decide for 33% given to professional training centers, and 45% to other schools or Universities, according to a set scale. However, too few of them opt for this liberty of choice. Therefore, it is up to the OCTA Cosmétiques to optimize the distribution to the trainings the most relevant for the cosmetics jobs.

Due to the late release date of the order of accreditation in the Official Journal (9 December 2012),  the agenda is very tight this year.
• From 30 January to 1 March: the apprenticeship tax is collected on the National level
• 1 March: deadline. The companies shall file tax returns along with the payment
• 1 April: the OCTA sends the FNDMA the mandatory 22% of the funds
• 30 June: deadline for the payment to professional training centers, schools and Universities.

The apprenticeship tax in France

There are in France 144 OCTA, including the OCTA Cosmétiques. They were 563 in 2003 …The trend to lower their number is going on.

In such a context, a new OCTA dedicated to the cosmetic industry is in line with a view to optimizing the use of the tax. In fact, the Government thinks that the industry, as it knows its needs for training, is able to increase the number of apprentices and alternative education jobs. For the industry, the main interest of managing its own apprenticeship tax is to lower the tensions in some kinds of jobs, to anticipate on the near-future needs, by giving pieces of information to the vocational training centers, schools and Universities about the specific needs of the industry. This industry still creates jobs, even during a period of general crisis. This is a major asset currently. Thanks to the OCTA Cosmétiques, it has now an additional tool to improve the means of the vocational training centers, and to develop the know-how and the expertise it requires from its employees.

For further information
Go to the OCTA Cosmétiques website

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