Taxation

Apprenticeship tax balance: reporting and remitting on May 6 or 15, 2024

Publié le 26 avril 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The balance of the apprenticeship tax (TA), for the year 2023, must be reported and paid in the April NSF due on May 6 or May 15, 2024, depending on the pay remittance date.

Image 1
Image 1Crédits: kuzmichstudio - AdobeStock

What is the balance of the apprenticeship tax?

Individual business The apprenticeship tax is payable by any person, business or economic interest group taxed on income tax in the category of BIC or business tax. The companies liable must have their registered office in France and employ at least 1 employee.

The AT is divided into 2 fractions:

  • the principal share, reported each month;
  • the ‘balance’ fraction, declared and paid annually.

The "balance" fraction contributes to the development of initial technological and vocational training and to vocational integration.

Previously, it was paid directly by employers to the establishments and training establishments which could receive this balance. The balance of the VAT is now declared and paid annually to the Urssaf or the Caisse de la mutualité sociale agricole (MSA).

The latter then transfer this balance to the Caisse des Dépôts, which transmits the funds raised and allocated to the SoltO training and bodies chosen by the companies.

Reminder

The balance of the apprenticeship tax is not due in Alsace-Moselle.

Declaration and payment of the balance of the apprenticeship tax

The declaration and payment to the Urssaf or the Caisse de la mutualité sociale agricole (MSA) of the balance of the VAT due in respect of the payroll for the year 2023 will be made for each institution on the April 2024 NSF. This shall be payable:

  • the May 6, 2024 for companies of at least 50 employees whose pay is paid in the same month as the period of work;
  • the May 15, 2024 for other companies.

This return is made in value "076 - Balance of the apprenticeship tax paid in cash" in the block "Institution Contribution - S21.G00.82.002".

It is also possible that the company will benefit from a deduction to the balance of the apprenticeship tax. There are 2 deductions:

  • deduction of grants in kind paid to apprenticeship training centers in the form of equipment and materials;
  • the so-called ‘alternating bonus’ for companies with more than 250 employees exceeding, in a given year, the 5 % apprenticeship rate and the Industrial Research Training Agreement (Cifre).

These deductions shall not exceed the amount of the balance declared for the establishment. They must also be reported in the April 2024 NSN.

Additional topics