Taxation

Apprenticeship tax balance: 2nd allocation campaign closed on 4 October

Publié le 02 août 2024 - Mise à jour le 23 septembre 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The balance of the apprenticeship tax (TA) that was declared and paid by the employer in the April NSD (6 or 15 May 2024) is intended to develop initial technological and vocational training as well as vocational integration. This balance is allocated on the SOLTéA platform.

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Image 1Crédits: Beaunitta Van Wyk/peopleimages.com - stock.adobe.com

In order to assist the financing of establishments supporting vocational integration, the remaining part of the VAT paid in May by the employer shall be paid to establishments and training courses of his choice.

The allocation of funds takes place on the platform SoltO. This gives you access to the list of eligible institutions and training courses to collect the VAT balance and to choose the authorized establishments or training courses to which you wish to allocate this balance.

The calendar for the 2nd 2024 SOLTéA campaign is as follows:

Tableau - SOLTéA Calendar

2024 Dates

Opening of SOLTéA to employers and start of the 2e earmarking campaign

September 7

Closing of the 2e campaign allocation of funds

October 4

Payment by the Caisse des Dépôts to the beneficiary institutions in accordance with the employers' choices (2e campaign)

October 11

Supplementary payment made by the Caisse des Dépôts to distribute the credits of employers who have not made any earmarking wish (unallocated funds)

October 25

Reminder

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

Please note

The funds of employers who have not expressed any wish to be allocated will be used to finance training in the 10 most tense occupations and the beneficiary establishments located geographically in the region of the company concerned.