Corporate CFA in France: definition, conditions and set-up
Updated
A corporate CFA (centre de formation d'apprentis d'entreprise) is an apprenticeship training centre set up by a company to train its own apprentices: an in-house unit, an entity it controls, a group CFA or a CFA shared by several companies. Since the French law of 5 September 2018 on the freedom to choose one's professional future (loi Avenir professionnel), a company can open one without an agreement with the region. It follows the rules that apply to every CFA: activity declaration, Qualiopi certification, 14 legal missions. Two differences: its statutes do not have to mention apprenticeship, and the company can deduct some expenses from its apprenticeship tax (taxe d'apprentissage).
What is a corporate CFA?
A CFA is a training organization that delivers apprenticeship training, one of the four categories of actions listed in article L6313-1 of the French Labour Code. Apprenticeship prepares for a diploma or a title registered in the national register of professional certifications (RNCP). Training at the CFA accounts for at least 25% of the total length of the contract.
Article D6241-30 defines the corporate CFA. It meets one of the following four conditions:
- it is internal to the company;
- the company holds more than half of its capital, or more than half of the votes in its governing body;
- it is set up by a group;
- it is set up by several companies that share common prospects for the development of their occupations or operate in complementary sectors.
What changed with the law of 5 September 2018
Before the reform, CFAs operated under an agreement with the region. Law no. 2018-771 of 5 September 2018 opened up apprenticeship training from 1 January 2019: a training organization, a company or a network of companies can set up a CFA. Each contract is funded by the employer's skills operator (OPCO, opérateur de compétences).
Conditions to meet
Declare the activity. The declaration is sent to the regional prefect within three months of the first contract. For a corporate CFA, it comes with the first apprenticeship contract, without the statutes (article R6351-5). If the CFA is not an in-house unit, a certificate from the company states its situation. The registration number is issued within two months of the complete file; in the meantime, the organization is deemed declared. Since 27 June 2026, registration can be refused if the organization does not have premises suitable for apprenticeship training (article L6351-3).
Obtain Qualiopi certification. Funding by an OPCO requires quality certification (article L6316-1), which must cover apprenticeship training. A newcomer can be funded for six months without certification, provided it sends the contract signed with a certification body within two months (article R6316-9).
Carry out the 14 legal missions. Article L6231-2 sets the missions of every CFA, including:
- supporting applicants, including people with disabilities, with a disability officer;
- helping applicants find an employer;
- coordinating training at the CFA and in the company with apprenticeship supervisors;
- keeping in training, for six months, an apprentice whose contract ends early;
- assessing the skills acquired.
Organize governance. The CFA sets up an advisory board (conseil de perfectionnement, article L6231-3). It keeps cost accounts and sends its data to France compétences, certified by a statutory auditor or, failing that, a chartered accountant (article L6231-4, version of 27 June 2026). Each year it files a teaching and financial report (bilan pédagogique et financier, article L6352-11).
Obtain a UAI number. The UAI (unité administrative immatriculée) identifies the establishment with the Ministry of Education. It is obtained from the rectorate of the academic region where the CFA is located, and appears on the apprenticeship contract.
Send contracts to the OPCO. The employer sends the contract no later than five working days after it starts. If the CFA is an in-house unit, the training agreement is replaced by a teaching and financial annex (article D6224-1).
Corporate CFA, independent CFA or partnership
- Independent CFA. Run by a training organization whose statutes mention apprenticeship training (article L6231-5). The declaration is based on the first training agreement and the statutes.
- Corporate CFA. Run by the company, the group or several companies. No mention in the statutes is required. The declaration is based on the first apprenticeship contract. Some expenses can be deducted from the apprenticeship tax.
- Partnership with an existing CFA. A CFA can entrust all or part of its teaching, by agreement, to educational establishments, training organizations or companies (article L6232-1). It keeps teaching and administrative responsibility. Apprenticeship training units (UFA, unités de formation par apprentissage) set up in public high schools work on this model. A company can thus deliver part of the training without becoming a CFA.
Funding
The OPCO funds each contract at the funding level (niveau de prise en charge) set by the industry branch or, failing that, by collective agreement, for the certification prepared. These levels take into account the recommendations of France compétences (article L6332-14). For contracts at level 6 or above concluded since 1 July 2025, the employer contributes 750 euros per contract (article R6332-25-1).
A company with a CFA that takes in its apprentices can also deduct from the main share of its apprenticeship tax, within regulatory limits (article L6241-2), investments in the equipment and materials needed to train its apprentices at that CFA (article D6241-29).
Advantages and limits
Advantages: training paths built on your occupations, within an RNCP certification; control over trainers and scheduling; no mention required in the statutes; deductions from the apprenticeship tax.
Limits: the same obligations as an independent CFA; income set by the industry branch, not by the company; a real administrative workload (declaration, invoicing OPCOs, Qualiopi audits).
Steps to set one up
- Scope the project. Occupations, certifications prepared, number of apprentices, funding levels.
- Choose the form. In-house unit, controlled entity, group CFA or CFA shared by several companies.
- Gather the resources. Premises, trainers, disability officer, advisory board, cost accounting.
- Start Qualiopi. Sign with a certification body, to use the six-month period if needed.
- Sign the first contract and declare the activity. Declaration within three months, UAI number from the rectorate.
- Send contracts to the OPCO. Within five working days.
Frequently asked questions
What is a corporate CFA? An apprenticeship training centre that is internal to a company, controlled by it, set up by a group or by several companies with related or complementary occupations, and that takes in their apprentices.
What is the difference between a CFA and a corporate CFA? The missions, Qualiopi and OPCO funding are the same. A corporate CFA does not have to mention apprenticeship in its statutes, declares itself on the basis of the first apprenticeship contract and gives access to deductions from the apprenticeship tax.
Is the region's approval needed? No. Since the law of 5 September 2018, no agreement with the region is required. The CFA must, however, be declared and Qualiopi certified to be funded by OPCOs.
Key takeaways
- A corporate CFA is internal, controlled by the company, set up by a group or shared by several companies.
- Since the law of 5 September 2018, it can be opened without an agreement with the region.
- It follows the rules of every CFA: declaration, Qualiopi, 14 missions, advisory board, cost accounting.
- Its statutes do not have to mention apprenticeship.
- It is funded by OPCOs, contract by contract.
Sources
- Law no. 2018-771 of 5 September 2018
- French Labour Code, article D6241-30 (corporate CFA)
- French Labour Code, article L6231-2 (missions)
- French Labour Code, article L6231-5 (statutes)
- French Labour Code, article R6351-5 (declaration)
- French Labour Code, article L6351-3 (refusal of registration)
- French Labour Code, article R6316-9 (Qualiopi, newcomers)
- French Labour Code, article L6231-4 (cost accounting)
- French Labour Code, article L6232-1 (agreements)
- French Labour Code, article D6224-1 (filing with the OPCO)
- French Labour Code, article L6332-14 (funding levels)
- French Labour Code, article R6332-25-1 (750 euro contribution)
- French Labour Code, article D6241-29 (apprenticeship tax)
- DREETS Occitanie, the UAI number
- Centre Inffo, CFA: questions and answers on the reform
Mentivis supports companies and groups in setting up their CFA, from scoping to the first intake. See our CFA set-up support. If the CFA is part of a corporate school project, see the corporate academy.
Further reading: How to create a CFA in France in 2026 · How to manage apprentices: rights, obligations and supervision · How to obtain and use apprenticeship tax funds