Additional contribution to learning

CSA Declaration and Payment: What Dates?

Publié le 31 mars 2025 - 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 2024 in the March NSN that will be due April 7 or 15, 2025.

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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.

This contribution is progressive. Thus, the less a company employs young people on a rotating basis (in relation to its total workforce), the more it will have to pay a significant contribution.

Who are the companies involved?

The additional contribution to apprenticeship is due from companies who fulfill all of the following conditions:

  • have at least 250 employees;
  • employed 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 a contract of alternation, young person benefiting from a Cipher ;
  • are subject to the apprenticeship tax.

Please note

Companies that ceased operations in 2024 are not subject to the CSA in April 2025.

Notification of staff by the Urssaf and calculation of the CSA

The Urssaf has notified the companies concerned of the average annual number of staff needed to calculate the company's rate of employability contracts (CFIP) and to declare the CSA due under 2024.

PIFCs are:

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

The two numbers calculated and reported by the Urssaf to calculate the ratio of CFIP 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 CFIP (EMA CFIP/EMA CSA) ratio calculated determines the rate to be applied to the base (previous year's payroll) for the calculation of the CSA amount.

The CSA rate, which varies depending on the size of the company and the number of alternations, is as follows:

Tableau - Apprenticeship Supplementary Contribution Rate (APF)

CFIP ratio

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 2024 must be reported and paid to the Urssaf in the Nominal Social Declaration (NSD) of March 2025. This will be payable:

  • the April 7, 2025 where the pay is paid in the same month as the period of work;
  • the April 15, 2025 in the event of a payroll delay.

The CSA declaration and payment due under 2024 must be made by a single company institution for all of its institutions:

  • under the heading ‘Establishment contribution - S21.G00.82’, in value ‘079 - Additional contribution to learning (CSA)’;
  • on the Staff Model Code (PTC) 998, en bloc ‘Aggregate contribution - S21.G00.23’.

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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