Apprenticeships in France have grown considerably since the 2018 reform: 846,700 new apprenticeship contracts were signed in 2025, and more than one million contracts were in progress at the end of 2025, according to Dares. But part of the public funds committed appears to be exposed to fraud. In a preliminary report circulated in early June 2026, the Cour des comptes puts a figure on this risk and points out the flaws in the control system.
In short: the Cour des comptes estimates that slightly less than 10% of apprenticeship spending — roughly €1.5 billion per year — is potentially exposed to a risk of fraud or abuse. The main types of fraud identified range from fake apprentices to fictitious organizations. The Cour highlights the lack of independence of the Opco, which act as both funders and auditors, and recommends creating an autonomous public interest group (GIP). The law of June 25, 2026 against social and tax fraud already strengthens the role of France compétences.
What exactly does the Cour des comptes report say?
The Cour des comptes preliminary report, which deals with the risks of fraud in apprenticeship subsidies, circulated among the sector's stakeholders from June 3, 2026, before being revealed by Les Échos. It draws in particular on an analysis carried out among the Opco (skills operators), which fund CFA, and on compliance with the apprentice supervision ratio.
Key figures:
| Indicator | Value |
|---|---|
| Share of spending exposed to a risk of fraud | Slightly less than 10% |
| Estimated annual amount | ~€1.5 billion |
| New apprenticeship contracts in 2025 (Dares) | 846,700 |
| Apprenticeship contracts in progress at the end of 2025 (Dares) | 1,017,500 |
| Reform behind the boom | “Avenir professionnel” law of September 5, 2018 (known as the Pénicaud law) |
According to Public Sénat, the Cour puts the potential misappropriation rate at “slightly below 10% of spending.”
This report comes in a context of budgetary rationalization: the government has already cut regional allocations and adjusted hiring subsidies, as we explain in our article on apprenticeship hiring subsidies in 2026.
What are the main types of fraud identified?
The Cour des comptes lists several fraud mechanisms that exploit the vulnerabilities of a system that has become massive and complex:
- Fake apprentices: young people declared as apprentices without receiving any real training, or without an actual employer.
- Fake employers and fake training organizations: ephemeral entities created to collect public funding before disappearing.
- Sham terminations: an employer collects the hiring subsidy, paid in the first year, then terminates the contract to hire a new apprentice and stack subsidies.
- Identity theft: using the documents of real apprentices to open fictitious contracts and divert funds.
- Non-compliant training: organizations that do not meet the standards of the training being funded.
- Failure to respect the supervision ratio: more than 2 apprentices (not counting an apprentice repeating a year) per master apprentice, in violation of the Labor Code.
To understand the role of the master apprentice and their obligations, check out our guide on the master apprentice in 2026.
Why is the control system considered inadequate?
The Cour des comptes identifies two structural causes:
1. A conflict of interest in Opco governance
The Opco are bipartite organizations managed by social partners (unions and employers' associations). They fund CFA, but they also carry out audits on how the funds are used. This dual mission can create a conflict of interest: the professional branches sitting on the Opco boards are partly auditing the very organizations they fund.
2. Insufficient control procedures
The Cour considers the Opco's control procedures insufficient given the amounts at stake, notably because they lack real-time access to the data needed to cross-reference enrollments, CFA attendance, and subsidy payments. For the regulatory context, see our article on the apprenticeship reform of 2026.
⚠️ For apprentices: this fraud does not target you directly. It targets the financial flows between employers, CFA, and Opco. However, it weakens the funding system and could lead to cuts in subsidies or tighter conditions for everyone.
What is the government doing to address this fraud?
Several legislative and regulatory responses are in place or underway:
- Law No. 2026-534 of June 25, 2026 on combating social and tax fraud — definitively adopted on May 11, 2026, it gives a legal basis to the oversight duties of France compétences, writes the Opco's audit mission into law and, according to Public Sénat, opens the possibility of using a GIP to pool audits.
- Checks under an assumed identity — the law allows inspection services to check distance-learning programs incognito.
- Transparency and sanctions — training organizations must publish their success and employment rates, and administrative fines (up to €4,000 per breach) replace certain criminal penalties.
- Bill to regulate private higher education — examined in 2026, it provides for state approval and sets tighter rules for apprenticeships in private higher education.
What is the impact on apprentices and honest employers?
For apprentices and companies that follow the rules, the concrete short-term impact is limited. The fraud does not call into question the validity of contracts or the payment of wages. However, in the medium term, it threatens the balance of the system:
- Reduced subsidies: the budget cuts already decided could intensify. The €750 contribution required from employers for programs at the bac+3 level and above, discussed in our article on the €750 co-payment, is one example.
- Tighter controls: legitimate employers will likely need to provide more documentation (attendance, CFA presence, in-company activities).
- Stricter selection of CFA: training organizations will have to prove their reliability to maintain public funding.
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Toward an overhaul of apprenticeship oversight?
The creation of an autonomous GIP, recommended by the Cour des comptes, would mark a major break: it would strip the Opco of their audit monopoly and transfer it to an independent body. This structural reform, if it materializes, could be accompanied by tougher sanctions (repayment of subsidies, deregistration of fraudulent organizations) and better traceability of public funds.
The stated goal is clear: to preserve trust in a system that has proven its effectiveness — 62% of apprentices at CAP to BTS level are in salaried employment six months after leaving education (66% for those who earned their diploma), according to the DEPP — while eliminating the fraudulent practices that undermine it.
To stay updated on apprenticeship funding developments and simulate your earnings, visit our salary simulator and explore the available financial aid.