Decree No. 2026-714 of 30 June 2026: single apprenticeship aid, 5% apprentice threshold in large companies, and rural-area bonus — what changes for contracts signed after 8 July

On 2 July 2026, the Official Journal published Decree No. 2026-714 of 30 June 2026, which sets out the conditions of eligibility and control procedures for the single alternance aid — the official kick-off of the third wave of regulation in apprenticeship since 2019. Three concrete measures came into force for contracts signed on or after 8 July 2026: enhanced supervision of apprentices in companies, a mandatory 5% apprentice threshold in the workforce of large companies, and a regional experiment with a €1,000 bonus for employers recruiting in tension-list trades (construction, catering, care for the elderly). For candidates, training centres (CFA) and companies, this is a framework change whose effects will be felt as early as the 2026 back-to-school season and, most of all, for the 2027 campaign. Here is the clear reading of the decree, with SuperAlternant.

What to remember from Decree No. 2026-714

• What is it? The Decree No. 2026-714 of 30 June 2026, published in the Official Journal on 2 July 2026, which supplements and specifies the provisions of the single alternance aid (Decree No. 2025-451 of 1 May 2025) and of the general NPEC review launched by France Compétences on 2 April 2026.
• For whom? All employers of apprentices and employees on professionalisation contracts, but also CFAs (new reporting obligations), and — indirectly — the apprentices themselves, whose supervision conditions and pathway security are strengthened.
• Date of entry into force: 8 July 2026, for contracts signed on or after that date. Contracts in progress remain subject to the previous rules until their term.
• Measure 1 — Enhanced supervision of apprentices: the employer will have to demonstrate a documented supervision plan (designated tutor, welcome booklet, training plan), with possible inspection by the OPCO and France Compétences.
• Measure 2 — 5% apprentice threshold in companies with more than 250 employees: under threat of an additional contribution to France Compétences if the target is not met (mechanism inspired by the disabled-worker employment obligation).
• Measure 3 — €1,000 bonus in three pilot regions (Hauts-de-France, Auvergne-Rhône-Alpes, Provence-Alpes-Côte d'Azur) for apprenticeship contracts preparing for a tension-list trade (construction, catering, care for the elderly), paid to the employer in addition to the single aid.
• Rural-area bonus: the Senate adopted, on 8 July 2026, a proposal for a law creating a specific aid for alternance in rural areas, scheduled for review by the National Assembly in September 2026.
• Why it matters in 2026: the 4.9% drop in apprenticeship entries in 2025 (first decline since 2014) is pushing the government to tighten spending controls while keeping the incentive to recruit, particularly in tension-list trades where the shortage of candidates is being acutely felt.

In concrete terms: an apprentice on a BTS MCO in Lille, whose company of 380 employees does not reach 5% apprentices in its workforce on 31 December 2026, will see their employer subject to an additional contribution to France Compétences — which may lead the company to speed up the recruitment of apprentices rather than pay the penalty. A construction company boss in Clermont-Ferrand (Auvergne-Rhône-Alpes, pilot region) hiring an apprentice in masonry CAP will receive, in turn, the single aid of €5,000 + the tension-list bonus of €1,000 = €6,000 for the first year.

Why this decree is being issued now

To understand the scale of the change, three figures should be considered together.

1. A growth to be stopped, a quality to be guaranteed

Between 2018 and 2023, public spending on apprenticeship rose from around 3 billion euros to more than 12 billion — a fourfold increase in five years. The State has therefore started a series of reforms to bring the system back to a budgetary balance without breaking the momentum of alternance:

• 1 May 2025: overhaul of the single alternance aid (Decree No. 2025-451) — amount unified at €5,000 for the first year, then €2,000 for subsequent years for levels 3 and 4, with €6,000 for CAP/BEP. This is the previous target that the decree of 30 June 2026 now specifies.
• 2 April 2026: France Compétences launches the 3rd general review of the take-over levels (NPEC) since 2019, with a possible modulation of ±20% around the reference value, and a cap at €11,000 for levels 5, 6 and 7.
• 29 May 2026: decree granting one additional month to the industry branches to set their NPECs, with a proposal to extend the modulation to ±30% to take account of real costs.
• 30 June 2026: Decree No. 2026-714 (this decree), which focuses on the control of the single aid and on the structural obligations of employers.

2. A historic drop to be reversed

For the first time since 2014, the number of apprenticeship entries fell in 2025: −4.9% compared to 2024, according to figures from Dares and Urssaf published in early 2026. Labour Minister Jean-Pierre Farandou confirmed in May 2026 that apprenticeship funding will be maintained in 2027, with the hope of an increased budget after the 2026 stabilisation.

Stable entries is the government's number one objective for 2026-2027. The 30 June decree acts on two complementary levers: preventing abuse (enhanced supervision), and encouraging recruitment in the sectors where alternance remains the main recruitment channel (tension-list trades, rural areas).

3. More demanding public procurement

In 2025, the Inspection générale des affaires sociales (Igas) published a high-profile report on misuses of the single aid: "phantom" companies, apprentices without genuine tutoring, contracts signed a few weeks before the back-to-school season with no real career plan. The 30 June decree is partly the operational response to this report: what is diplomatically called "control of supervision" is primarily a response to documented abuse.

Measure 1 — Enhanced control of apprentice supervision

This is the most immediate measure for employers: for any apprenticeship or professionalisation contract signed on or after 8 July 2026, the employer must be able to present, at the request of the OPCO or France Compétences, a documented supervision plan. Three pieces of evidence are required.

1. Designation of an identified tutor

Each apprentice must be supervised by an identified tutor, an employee of the company, who can demonstrate:

• a minimum of 2 years' seniority in the position or in an equivalent position;
• training or experience in tutoring (at least 7 hours, as for the standard apprenticeship master);
• a maximum ratio of 2 apprentices supervised simultaneously (to guarantee the quality of supervision).

2. Welcome booklet and training plan

The employer must give the apprentice, no later than the day of their arrival:

• a welcome booklet presenting the company, its values, its internal rules, and the key contacts;
• an individualised training plan: educational objectives, target skills, assignments over 12 months, evaluation milestones at 3, 6 and 12 months;
• a tutoring agreement signed by the tutor, the apprentice and the line manager.

3. Monitoring and traceability

The employer must retain for 5 years the evidence of monitoring:

• reports of the tutor/apprentice meetings (at least one per quarter);
• assessments of skills acquired in the company;
• internal training certificates issued (practical exercises, specific modules).

Concrete consequence: a 12-employee SME that was hiring 3 apprentices "in parallel" without real supervision will, from 8 July 2026, have to reduce its recruitment volume or structure its tutoring — otherwise it risks a refusal to pay the single aid, or even a suspension of the contract.

To remember: enhanced supervision is not policing — it is a professionalisation of tutoring from which apprentices are the first beneficiaries. Properly supervised, an apprenticeship contract is more effective for the company and for the apprentice.

Measure 2 — The 5% apprentice threshold in large companies

This is the most structural measure — and the most discussed in employer circles. From 1 January 2027, companies with more than 250 employees will have to meet a minimum threshold of 5% apprentices in their workforce, under threat of an additional contribution to France Compétences.

How it works

• Scope: companies with 250 employees and more (average annual headcount, all establishments combined).
• Calculation of the ratio: number of apprentices + professionalisation contracts relative to the total workforce.
• Reference period: workforce on 31 December of each year, from 31 December 2027.
• Penalty in case of non-attainment: additional contribution to France Compétences, the amount of which is not yet set by the decree (a ministerial order is expected by the end of 2026) — early estimates point to a lump sum of €600 to €1,200 per missing apprentice, comparable to the AGEFIPH contribution for the disabled-worker employment obligation.
• Declarative mechanism: the company declares each year its headcount and its number of apprentices to France Compétences, which calculates the ratio and notifies, where applicable, the amount of the contribution.

Three practical consequences

1. For large companies: the HR function must set up a quarterly dashboard to monitor the apprentice/headcount ratio, and anticipate recruitment ahead of 31 December.
2. For candidates: apprentices become a governance issue in large companies — which can improve the reception and supervision (threshold effect), but also skew recruitment towards "easy to supervise" profiles (BTS and BUT are favoured, less so construction CAPs).
3. For SMEs and micro-businesses: they are not covered by the threshold, but they benefit from a transfer of part of the apprenticeship effort to large companies, and therefore from reduced competition for Bac+2 to Bac+5 profiles.

To remember: the 5% threshold is a soft-constraint mechanism — it does not force the company to hire, but it makes hiring apprentices financially attractive compared to paying the contribution. The expected effect is a revival of recruitment in large groups as the 2027 deadline approaches.

Measure 3 — The €1,000 bonus for tension-list trades

This is the most operational measure for micro-business and SME employers, and the most attractive for candidates in shortage sectors.

Scope

The €1,000 bonus applies to apprenticeship contracts (and professionalisation contracts, depending on the upcoming texts) preparing for a tension-list trade in three pilot regions:

• Hauts-de-France;
• Auvergne-Rhône-Alpes;
• Provence-Alpes-Côte d'Azur.

The eligible trades are defined by ministerial order, and cover three broad sectors:

1. Construction (masonry, electrical work, plumbing, carpentry, roofing, painting);
2. Catering and hotels (cooking, dining service, reception);
3. Care for the elderly and dependency (nursing assistant, educational and social support, AES).

Possible cumulation

The €1,000 bonus is cumulative with the single aid and with all existing aids (driving-licence aid, Mobili-Jeune, etc.). In concrete terms, a construction micro-business employer in Auvergne-Rhône-Alpes hiring an apprentice in masonry CAP in September 2026 will receive:

• €5,000 in single aid (levels 3 and 4, fewer than 250 employees);
• + €1,000 tension-list bonus;
• = €6,000 for the first year of the contract.

The single aid then remains at €2,000 per year for levels 3 and 4 until the end of the contract.

Implementation timetable

The order setting out the exact list of eligible trades and the payment procedures for the bonus is expected by September 2026. The first payments will be made in autumn 2026, based on contracts signed on or after 8 July 2026.

To remember: if you are an apprenticeship candidate in construction, catering or care for the elderly and you are targeting a company based in Hauts-de-France, Auvergne-Rhône-Alpes or PACA, flag the bonus to your future employer: it is a concrete negotiation lever to finalise your application.

The rural-area bonus: a complementary measure under review

On 8 July 2026, six days after the decree was published, the Senate adopted a proposal for a law creating a specific aid for alternance in rural areas. The text is to be reviewed by the National Assembly in September 2026.

What the text provides

• Target: companies with fewer than 50 employees located in rural areas (ZRR — zones de revitalisation rurale classification, or failing that France Ruralités zoning).
• Form of the aid: lump-sum premium of €2,000 paid to the employer for any apprenticeship contract of at least 12 months.
• Cumulation: with the single aid and, where applicable, the tension-list bonus — the aim of the text being to offset the extra cost that geographic remoteness represents for rural employers (transport, possible accommodation of the apprentice).
• Target audience: apprentices preparing a level 3 to 5 diploma (CAP, Bac pro, BTS) in local tension sectors (agriculture, crafts, neighbourhood shops, personal services).

Provisional timetable

• September 2026: review by the National Assembly.
• End of 2026: final vote, promulgation and publication of the implementing decree.
• 2027: first payments, with an expected effect on the 2027 back-to-school season.

To remember: even if the text is not yet final, anticipate from the 2026 back-to-school season: an apprentice who signs a contract in a rural area with a micro-business of fewer than 50 employees should prepare their file taking this future aid into account, and flag the upcoming tax advantage to their employer to close the negotiation.

How the 30 June 2026 decree fits with the other ongoing reforms

Decree No. 2026-714 does not come alone. It is part of a sequence of three reforms that complement each other:

Reform	Date	Subject	Expected effect
NPEC review (France Compétences)	2 April 2026	Modulation ±20% (then ±30%) of take-over levels by industry branches, cap at €11,000	Rebalancing of funding between branches; some NPECs go down, others up
Single aid specified (Decree No. 2026-714)	2 July 2026 (contracts signed from 8 July 2026)	Control of supervision, 5% threshold for large companies, tension-list bonus	Guarantee the quality of supervision, revive apprenticeship in tension-list trades
Rural-area bonus (Senate PPL)	Senate vote 8 July 2026, AN review September 2026	Lump-sum aid €2,000 in rural areas	Support apprenticeship in rural areas, balance the geographic distribution

The overall objective is to stabilise the number of contracts at around 850,000 to 900,000 per year, after the 2023 peak and the 2025 decline, while controlling public spending (around 7.3 billion euros in 2026) and improving the quality of supervision.

The action plan for apprenticeship candidates in 2026-2027

Whether you are a final-year high-school student, a student in reorientation, or already in a job looking for an apprenticeship contract, here is the 5-step roadmap to make the most of the new framework.

Step 1 — Check the situation of your future employer

Before signing, check two points:

• Size of the company: micro-business/SME (-250 employees) or large company (+250 employees). The 5% threshold only applies to the large ones.
• Location: is your company based in Hauts-de-France, Auvergne-Rhône-Alpes or PACA? If so, check whether the trade being prepared is eligible for the tension-list bonus (construction, catering, care for the elderly).
• Rural area: is your company in a ZRR or France Ruralités zone? If so, get ready to benefit from the rural-area bonus from 2027.

Step 2 — Anticipate the supervision question

Enhanced supervision of apprentices is not intended to discourage recruitment — it is intended to ensure that you are properly supervised. Ask the right questions at the interview:

• "Who will be my tutor? How long have they been with the company?"
• "What is the training plan over the 12 months?"
• "How many follow-up meetings with my tutor are planned?"

An employer who can answer these questions precisely is an employer who has anticipated the decree — and who offers you a serious framework.

Step 3 — Choose the right region to benefit from the bonuses

If you have geographic mobility, favour the three pilot regions to maximise employer aids (and therefore the likelihood of finding a contract):

• Hauts-de-France: high concentration of catering and construction offers (Lille, Amiens, Calais, Saint-Omer).
• Auvergne-Rhône-Alpes: construction and industry in tension (Lyon, Saint-Étienne, Clermont-Ferrand, Grenoble).
• Provence-Alpes-Côte d'Azur: construction and care for the elderly (Marseille, Nice, Toulon, Avignon).

For rural areas, focus first on the ZRR: Bourgogne-Franche-Comté, Massif central, South-West, inland Corsica. Our alternance salary simulator integrates the region and the size of the company to estimate the total employer cost — including the cumulative aids.

Step 4 — Maximise your chances in tension-list trades

Tension-list trades are precisely those where employers are actively looking for candidates and where the financial bonuses are the highest. If you are hesitating between several paths, the rational calculation leads you to look first at:

1. Masonry / electrical / plumbing CAP — high tension, €1,000 bonus in PACA/AuRA/HDF, fast recruitment.
2. Cooking / dining service CAP — permanent tension, €1,000 bonus in the same regions, quick job prospects after the diploma.
3. State diploma of nursing assistant (DEAES) or AES — growing tension with the ageing population, €1,000 bonus, trade of high social utility.

These three sectors account for more than 60% of apprenticeship contracts in tension-list trades in 2026, according to Dares.

Step 5 — Monitor the implementing orders

Decree No. 2026-714 will be supplemented by several implementing texts in the coming weeks and months:

• Summer 2026: order setting out the list of trades eligible for the bonus and the payment procedures.
• Autumn 2026: order on the amount of the additional contribution for large companies below the 5% threshold.
• September-December 2026: review and vote of the rural-area proposal for a law in the National Assembly.
• 2027: first full year of application of the 5% threshold (on the workforce at 31 December 2027).

Stay connected to SuperAlternant: we decipher each implementing text as soon as it is published, with a focus on what it changes for you, whether candidate or employer.

The SuperAlternant tip

The 30 June 2026 decree does not change the fundamental situation for an apprentice: your diploma, your company, your trade, your salary. It strengthens the quality of supervision, obliges large companies to commit, and financially values tension-list trades. Three direct consequences:

• More chances of finding a serious tutor: employers recruiting from 8 July 2026 are now trained and identified.
• More opportunities in large groups: the 5% threshold pushes large companies to speed up the recruitment of apprentices to meet the target before the end of 2027.
• More money for the employer in the three pilot regions and, from 2027, in rural areas — which strengthens your negotiation lever without your salary going up (the aid goes to the employer).

If you are preparing for an alternance intake in 2026 or 2027, integrate these new rules into your company search strategy: they can make the difference between an employer who hesitates and an employer who signs.

To go further

• Understand the single alternance aid: re-read our complete guide to apprenticeship hiring aids 2026 — the 30 June decree is its direct complement.
• Anticipate the company search from the summer: the complete method to find an alternance in 2026 is more relevant than ever — the signing window has slightly widened with the enhanced supervision.
• Choose a CFA demanding on quality: the decree also strengthens the obligations on CFAs. Our guide to the 6 indicators to choose your CFA is the natural complement to the new supervision requirement.
• Target the trades that recruit: see our 2026 barometer of sectors that recruit in alternance and our article on tension-list trades 2026 — the three sectors eligible for the bonus feature prominently.
• Understand the mechanics of the NPEC review: our article on the 2026 NPEC review explains how the overall envelope of 7.3 billion euros is distributed between the branches — and what it changes for the real cost of your contract.
• Simulate your future salary: use our alternance salary simulator to project your 2026 and 2027 salary according to your age, education level and company size.
• Secure your pathway: in case of contract termination, you benefit from a grace period to find a new employer without losing your training place — the new supervision requirement makes this right more important than ever.
• Find a company right now: browse the SuperAlternant alternance offers and the apprenticeship programmes available in your region, filtering by company size and geographic area to target employers most likely to benefit from the new bonuses.

Frequently asked questions

Does the 30 June 2026 decree apply to my already-signed contract? No. The decree concerns contracts signed on or after 8 July 2026. Contracts in progress remain subject to the previous rules (single aid of €5,000 without enhanced supervision, no 5% threshold and no tension-list bonus).

How can I know whether my trade is eligible for the €1,000 bonus? The ministerial order setting out the exact list of eligible trades is expected in September 2026. In the meantime, the three announced sectors are construction, catering/hotels, and care for the elderly. As soon as the order is published, SuperAlternant will publish the full list of eligible ROME codes.

Does my 300-employee company have to reach 5% apprentices? Yes, if its average annual headcount is greater than 250 employees. The control is based on the workforce on 31 December of each year, from 2027. In case of non-attainment, an additional contribution will be due to France Compétences, the amount of which will be set by ministerial order by the end of 2026.

Is the rural-area bonus already in force? No, the text was adopted by the Senate on 8 July 2026 and is to be reviewed by the National Assembly in September 2026. The first payments are expected in 2027, based on contracts signed after the law is promulgated.

Is the single aid changing with this decree? The amount of the single aid does not change with Decree No. 2026-714. What changes is the control of eligibility and supervision, and the addition of complementary bonuses in certain cases.

Is my CFA concerned? Indirectly, yes. The decree strengthens the complementarity between the CFA and the company: if the company does not have an identified tutor and a training plan, the OPCO may refuse to pay the single aid, which can damage the CFA's cash flow. CFAs therefore have an interest in supporting their partner companies in compliance.

In summary

Decree No. 2026-714 of 30 June 2026 marks the entry into a new phase of apprenticeship: a phase of demanding regulation and smart targeting. Enhanced supervision of apprentices to guarantee quality, 5% threshold in large companies to scale up, regional bonuses of €1,000 on tension-list trades to revive where it is stalling, and a rural-area bonus under review to balance the territory. For an alternance candidate in 2026 or 2027, this is good news: the rules of the game are clearer, the commitments of employers more binding, and the incentive signals point to the sectors that are really recruiting. It is the right time to aim for a tension-list trade in a pilot region, with an employer who will have an interest in signing to receive €6,000 in the first year — and who will have to supervise you seriously, under threat of losing the aid.

Sources: Official Journal of the French Republic, Decree No. 2026-714 of 30 June 2026, published on 2 July 2026; Ministry of Labour, Full Employment and Inclusion, communication of 30 June 2026; Dares, monthly apprenticeship dashboard (2025-2026 data), published February 2026; Urssaf, monthly data on apprenticeship contracts (2025-2026); France Compétences, 3rd general NPEC review, launched on 2 April 2026; Senate, proposal for a law "alternance in rural areas", adopted on 8 July 2026; Igas, report on misuses of the single aid, 2025; Onisep, 2026-2027 diploma sheets (CAP, Bac pro, BTS, BUT); Centre Inffo, professional training watch 2026. Data in force at the date of publication.