FIF PL is a training insurance fund approved by Ministerial Decree of March 17, 1993, published in the Official Journal on March 25, 1993.


It was created on the initiative of the UNAPL (National Union of Liberal Professions) and member professional organizations, in accordance with the provisions of the law of December 31, 1991, relating to the continuing training of Self-Employed Workers and Liberal Professionals, obligation on all to pay the Contribution to Vocational Training (CFP).


This contribution has been increased, under the amending finance law for 2012, from 0.15% to 0.25% of the annual Social Security ceiling (€ 99 in 2019).

The operation of FIF PL


FIF PL nationals are self-employed, members of the liberal professions (with the exception of doctors), who work in sole proprietorship or as majority manager (TNS).



They must be registered with URSSAF as a self-employed worker, not be registered in the Directory of Trades, and be registered under an NAF code depending on FIF PL.

Each year, the trade unions study and decide on support criteria specific to their profession.

Any liberal professional who wishes to benefit from support must first complete their online support request.

FIFPL support procedure

FIFPL 2020 support packages



Training tax credit

A manager wishing to acquire new skills may benefit from a tax credit on training expenses in certain cases.


The tax credit applies to the training expenses of an executive of the company: individual entrepreneur, company manager, president, general manager, director or member of joint-stock companies, in particular.


Please note: sole proprietorships placed under the micro-enterprise tax regime (or micro-entrepreneurs) are excluded from this system.

The amount of the tax credit is equal to the product of the number of hours spent in training by the manager (s) of the company (within the limit of 40 hours per calendar year and per company, i.e. € 406 for 2020) by the hourly minimum wage rate.

For example, a company, whose sole manager takes 10 hours of training in 2020, can deduct in 2021 a tax credit of € 101, € 5 = 10 x € 10.15 (minimum wage in force in 2020).

The tax credit must be charged at the time of payment of the balance on the income tax due by the company for the year during which the eligible expenses were incurred, after the non-discharging deductions and the other tax credits that can be carried forward or refundable.

When the amount of tax is insufficient to charge the entire tax credit, the excess can be returned to the company by means of a request for refund of tax credits, by means of the form n ° 2573-SD.


To remember :

Professional training is deductible from professional costs

The amounts paid will be tax deductible for your professional expenses, including travel, accommodation, etc.