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Taxation
Allocation of the learning tax balance on SOLTéA: the 2024 calendar
Publié le 23 avril 2024 - Directorate for Legal and Administrative Information (Prime Minister)
The balance of the apprenticeship tax (TA) that will be declared and paid by the employer in the April NSD (6 or 15 May 2024) is intended to develop initial technological and vocational training and integration into the workforce. The allocation of this balance is made on the SOLTéA platform which has just unveiled its 2024 calendar.
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 2024 SOLTéA platform calendar is as follows:
2024 Dates | |
Opening of SOLTéA to employers and start of the 1re campaign allocation of funds | May 27 |
Closing of 1re earmarking campaign | August 2 |
Payment by the Caisse des Dépôts to the beneficiary institutions in accordance with the employers' choices (1re campaign) | August 9 |
Opening of SOLTéA to employers and start of the 2e campaign allocation of funds | August 12 |
Closing of the 2e earmarking campaign | 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.