Taxation

Reporting and payment of the additional learning contribution in the March 2024 NDS

Publié le 18 mars 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Companies with more than 250 employees must report and pay the additional apprenticeship contribution (CSA) due for 2023 in the March NSN that will be due April 5 or 15, 2024.

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Image 1Crédits: © goodluz - stock.adobe.com

The CSA, whose purpose is to encourage the use of alternates in large companies, is annual. It is collected by the services of the Urssaf (it was previously collected by the skills operators).

This deadline applies to periods of employment completed since 1er January 2023.

This contribution is gradual: the fewer young people the company employs on a rotating basis in relation to its total workforce, the greater its contribution.

Which companies are affected?

The additional contribution to apprenticeship is due from companies who cumulatively:

  • have at least 250 employees;
  • employ less than 5% of employees (compared to the average annual number of staff) belonging to one of the following categories: alternating, employed in his first year of employment on a permanent contract following an alternation contract, young person benefiting from a Cifre;
  • are subject to the apprenticeship tax.

Please note

Companies that ceased operations in 2023 are not subject to the CSA in April 2024.

Notification of staff by the Urssaf and calculation of the CSA

Since 29 February, the Urssaf has notified the companies concerned of the average annual number of staff required to calculate the company's rate of employability contracts (CFIP) and to declare the CSA due under 2023.

PIFCs are:

  • professionalization contracts;
  • apprenticeship contracts;
  • Industrial Research Training Convention (Cifre).

The two staff numbers calculated and reported by the Urssaf to calculate the PIF in the company are:

  • EMA CFIP: average annual number of company CFIPs (numerator of this ratio);
  • the CSA EMA: average annual company headcount (denominator of this ratio).

The ratio of alternants (EMA CFIP/EMA CSA) calculated determines the rate to be applied to the base (payroll of the previous year) for the calculation of the amount of the CSA.

This ratio, which varies according to the size of the company and its alternance ratio, is as follows:

Tableau - Apprenticeship Supplementary Contribution Rate (APF)

Alternate Rate

CSA rates for an establishment outside Alsace-Moselle

CSA rates for an establishment in Alsace-Moselle

Less than 1%

(from 250 to 2 000 employees)

0.4%

0.208%

Less than 1%

(number > 2 000 employees)

0.6%

0.312%

Enter 1% and 2%

0.2%

0.104%

Enter 2% and 3%

0.1%

0.052%

Enter 3% and 5%

0.05%

0.026%

> 5%

Exempt

Please note

International volunteering jobs in company (VIE) and temporary agency workers are no longer counted in the calculation of the alternance ratio.

CSA Declaration and Payment

The additional learning contribution due for the year 2023 must be reported and paid to the Urssaf in the Nominal Social Declaration (NSD) of March 2024. This will be payable:

  • the April 5, 2024 where the pay is paid in the same month as the period of work;
  • the April 15, 2024 in the event of a payroll delay.

The CSA declaration and payment due under 2023 must be made by a single company institution for all of its institutions:

  • in heading and ‘Institution Contribution - S21.G00.82’, in value ‘079 - Additional Contribution to Apprenticeship (CSA)’;
  • on PTC 998, en bloc ‘Aggregate assessment - S21.G00.23.004’. This PTC has a 100% rate, the amount of the additional contribution to apprenticeship should be mentioned.

CSA-exempt companies (companies with a shift ratio of more than 5%) must indicate this exemption in the block "Institution Contribution - S21.G00.82" with contribution code "080 - Exemption of the additional contribution to apprenticeship" with a value of zero.

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