Subcontracting in vocational training: the contract, the CPF cap and Qualiopi obligations

Handing a session over to an independent trainer or another provider is common practice once activity grows. It is also one of the most closely scrutinised points during a Qualiopi audit, and one of the most tightly regulated areas of CPF funding since 2024. Here is exactly what the legal framework requires, and how to keep your subcontracting arrangements audit-proof.

Subcontracting, umbrella employment, service provider: what’s the difference

Subcontracting in vocational training refers to a case where a provider (the principal contractor) entrusts a third party — another provider or an independent trainer — with all or part of the delivery of a training action for which it remains legally liable towards the buyer. Three arrangements need to be distinguished, as they carry different obligations:

• Standard subcontracting: the subcontractor is an independent provider holding its own NDA, invoicing the principal contractor.
• Umbrella employment (portage salarial): the trainer is an employee of an umbrella company, which invoices the principal contractor on their behalf.
• A direct employee or freelance trainer: this is not subcontracting, but a standard employment relationship or a one-off service without delegation of pedagogical delivery.

Only the first two cases fall under the regime described below, and are covered by indicator 27 of the Référentiel National Qualité, dedicated to subcontracting and umbrella employment.

The written subcontracting contract: what it must contain

The regulation requires a written contract between the principal contractor and the subcontractor, distinct from the agreement signed with the end buyer. DREETS guidance specifies that it must essentially reproduce the same clauses as a training agreement:

• precise identification of both parties (name, SIRET, each party’s activity declaration number);
• title, objectives and content of the action entrusted to the subcontractor;
• pedagogical, technical and supervisory resources deployed by the subcontractor;
• duration, delivery period and arrangements for monitoring and assessment;
• price of the service and payment terms between the two providers.

In practice, this contract protects the principal contractor as much as it binds them: it is the first document an auditor or a DREETS inspector asks for, to establish who does what and on what contractual basis.

The 80% cap on CPF-funded actions

For providers listed on Mon Compte Formation, Decree No. 2023-1350 of 28 December 2023 — whose subcontracting provisions took effect on 1 April 2024, for contracts concluded from that date — strictly frames the use of subcontracting on CPF actions. The order of 3 January 2024 sets the numerical threshold:

A principal contractor cannot subcontract more than 80% of the turnover it generates through the CPF in a given year. It must therefore deliver at least 20% of its Mon Compte Formation turnover itself.

This cap is self-declared, but verifiable by the Caisse des Dépôts, which manages Mon Compte Formation and can suspend the listing of a provider whose model relies almost entirely on subcontractors. The measure explicitly targets providers that merely “lent” their CPF listing to third parties without delivering any training themselves.

Qualiopi required from the subcontractor, with one exception

Another part of the same decree: since 1 April 2024, any subcontractor working on a CPF-funded action must itself hold Qualiopi certification, even with no direct contact with the end beneficiary. The aim is to prevent uncertified operators from working “behind the scenes” on actions funded by public or pooled funds.

An exception applies to freelancers under the micro-social regime whose annual turnover does not exceed €77,700 excl. tax: they can act as subcontractors on CPF actions without holding the certification themselves. This threshold, set by the regulation specific to CPF subcontracting, should not be confused with the general micro-entreprise turnover ceiling — covered in our article on micro-entreprise training providers, which is periodically revalued and distinct from this one.

Outside the CPF (employer, OPCO or individual funding), the law does not require the subcontractor itself to be Qualiopi-certified: it is up to the certified principal contractor to guarantee the compliance of the service delivered on its behalf.

Indicator 27: what the auditor checks on the principal contractor

During the audit, indicator 27 does not target the subcontractor itself, but the control the principal contractor exercises over its subcontracting chain. In concrete terms, the auditor expects:

• the signed subcontracting contract, with a clear split of quality responsibilities between both parties;
• evidence of a competency check on the subcontractor or subcontracted trainer: CV, qualifications, continuing-education certificates, proof of their own valid NDA;
• a trace of the information and onboarding given to the subcontractor on the principal contractor’s quality requirements (trainer welcome pack, briefing, pedagogical specification);
• effective monitoring of the subcontracted services: beneficiary feedback, assessments, any corrective actions.

A total absence of formalisation on these points is one of the most common non-conformities found during audits of providers that delegate a significant share of their activity. Our Qualiopi audit-preparation checklist details the evidence to gather, indicator by indicator.

The subcontractor’s own NDA: a separate obligation

One last point often overlooked: the subcontractor, whether an established provider or an independent trainer, must hold its own activity declaration number. Working “under” the principal contractor’s NDA does not make its own declaration optional — as soon as it invoices a training service, it is itself a training provider under the Labour Code, and must follow the same procedure as any founder: see our step-by-step guide to the activity declaration (Cerfa 10782).

The costliest mistakes

• No written contract at all, just a verbal agreement or an informal email exchange between the parties — an almost automatic non-conformity on indicator 27.
• Silently exceeding the 80% cap on CPF actions, for lack of monthly tracking of subcontracted turnover.
• A subcontractor with no NDA of its own, discovered only during a cross-checked DREETS inspection.
• No evidence of a competency check on the subcontractor, even though it’s the first document requested in an audit.
• Confusing subcontracting with umbrella employment in template contracts, resulting in clauses mismatched to the actual arrangement.

Take action

The Complete Qualiopi Kit includes a compliant subcontracting contract template, a subcontractor-monitoring framework, and all the evidence expected against the reference framework’s 32 indicators, including indicator 27 (€297, 14-day guarantee, documents in French). If you’re just starting out and still weighing whether to hire, subcontract or use umbrella employment, the ebook Créer son organisme de formation en 30 jours lays the groundwork, or choose the complete pack of kit + ebook.