If you are targeting a work-study placement in a large company for the September 2026 intake, there's good news. France's 18 December 2023 "full employment" law has entered its concrete phase: since 1 January 2026, companies with 250 or more employees must have at least 5% work-study staff in their workforce, or pay an additional contribution.
In short: from 2026, any company with 250+ employees that does not reach 5% work-study staff (or 3% work-study + 2% new professionalisation contracts) in its workforce owes the additional apprenticeship contribution (CSA), calculated on its payroll. To avoid this tax, large groups have a direct financial interest in opening more apprenticeship and professionalisation contracts — including in sectors where work-study was until now marginal.
Where does this 5% quota come from?
Article L. 6312-1 of the French Labour Code, rewritten by Law no. 2023-1196 of 18 December 2023, turns what used to be a fiscal option (an exemption from the apprenticeship contribution for companies already above 5%) into a mandatory obligation. The rollout was gradual:
| Deadline | Effect |
|---|---|
| 1 January 2024 | Law published, entry into force postponed |
| 1 January 2025 | Start of the ratio calculation on 2024 workforce data |
| 1 January 2026 | First year of sanction (CSA reinstated) on 2025 data |
| 31 December 2026 | Workforce snapshot for the 2027 quota |
"The quota obligation replaces the exemption logic: it is no longer a gift to the best students, it is a contribution owed by latecomers." — Direction générale de l'emploi et de la formation professionnelle (DGEFP)
In practice, the threshold is assessed on 31 December of each year, by comparing the workforce of work-study staff (apprentices + professionalisation contracts) to the company's average annual headcount.
Who is affected and how is it calculated?
The obligation applies to all companies whose average annual headcount reaches 250 employees or more, calculated using the CDD/CDI + temporary worker method (a temp worker counts for 1 unit after 6 continuous months of assignment).
Companies have three ways of meeting the target:
- Option A — 5% work-study staff (apprentices + professionalisation contracts);
- Option B — 3% work-study + 2% new professionalisation contracts;
- Option C — 1% work-study staff + 0.4% of gross payroll in training spend (work-study staff counted differently).
If none of these options is met, the company pays the increased CSA, whose base rate is 0.6% of payroll (or more in some cases), collected by URSSAF after notification by the DREETS.
Why does this change everything for your work-study search?
For work-study candidates, the quota acts as a structural hiring lever. HR directors in large companies have a numerical target to meet each year, and every unfilled position on 31 December translates into a tax. Three concrete consequences for you:
- More roles open in large groups. Banks, insurers, manufacturers, telecoms, mass retail, energy: sectors that recruited little in work-study before 2024 have announced recruitment plans up 10 to 15% for 2026.
- More varied profiles. The quota pushes work-study to be opened to historically closed roles (corporate finance, management control, marketing, HR, procurement) and not just technical functions.
- A premium on unsolicited applications. Many of these large groups have a pool of offers not posted on job boards: target them directly via our job search engine or with an unsolicited application.
To give yourself the best chance, prioritise companies in your sector that are already hiring — explore our round-up of companies hiring work-study students in 2026.
How to take advantage before the September intake?
The quota is measured on 31 December 2026, which means September 2026 intakes count in full. Four habits to turn this obligation into a signed contract:
- Target the large companies in your sector, even those that didn't traditionally recruit in work-study. The work-study offers published in July-August 2026 are particularly rich in listed groups.
- Highlight your HR value-add: a work-study student costs less than a young graduate (salary as a percentage of the SMIC, contribution exemptions) and represents a future hiring pool — exactly what the quota asks for.
- Build a strong file: tailored CV, targeted cover letter, clear projection of your role in the team. Follow our guide to acing your work-study interview and our 2026 work-study CV template.
- Secure your budget: estimate your future salary with the pay simulator and activate all financial aid (Mobili-Jeune, driving licence aid, Visale guarantee) that top up your pay.
For candidates who haven't yet signed, remember: apprenticeship remains accessible until 8 September 2026 via Parcoursup, and via direct admission in a CFA all year round. The quota creates an unprecedented window of opportunity — grab it before large companies fill their target.