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Taxation
Apprenticeship tax balance: Delay in payment of unmarked funds
Publié le 02 août 2024 - Mise à jour le 08 janvier 2025 - 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. The payment of the unmarked funds by employers will finally be made in January.
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.
Due to a malfunction, the supplementary payment made by the Caisse des Dépôts to distribute the credits of employers who have not issued any appropriation wishes (unallocated funds) will take place during the first half of January.
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.