Individual business business The apprenticeship tax (TA) is due by any GIE: titleContent engaged in a commercial, craft or industrial activity.

The company must have an establishment in France.

It must be taxed on income tax (IR) in the category of industrial and commercial profits (BIC), or on business tax (IS).

Employers not subject to VAT

The following structures are not submitted the apprenticeship tax:

• Association, foundation organization, endowment fund, congregation, non-profit union
• Grouping of agricultural employers
• cooperative agricultural business and union of agricultural supply and purchase businesses
• Legal person with education as the sole objective
• Certain mutual societies and mutual societies
• Cooperation and union of craft, maritime, inland waterway transport and transport companies
• Organization for low-income housing
• cooperative building business
• Business and union of businesses for the production, processing, preservation and sale of agricultural products

Monthly exemption for employers of apprentices

An employer is exempt from apprenticeship tax where 2 following conditions the following shall be combined:

• Employment of at least 1 apprentice
• Wage bill less than or equal to 6 times the monthly minimum wage (i.e €10,810.80 for the tax due in 2024).

The exemption is assessed each month on the basis of these 2 criteria applied to the previous month.

The amount of the apprenticeship tax is calculated on the basis of the remuneration paid by the company to its employees.

We need to multiply the payroll of the previous month by the rate of TA: titleContent.

The payroll is the sum of:

• Remuneration subject to social contributions
• Benefits in kind paid by the company (allowances, bonuses, bonuses)

Taxable remuneration shall be rounded to the nearest euro (the fraction of euro equal to €0.50is counted as 1).

The rate of the apprenticeship tax depends on where the establishment is located.

The principal portion and the balance of the apprenticeship tax (TA) may be reduced by deducting certain expenses.

Expenses deductible from the main share of the apprenticeship tax (TA)

The main part of the apprenticeship tax may be small by deducting the following expenses:

• Investment expenditure in equipment and materials for a Apprenticeship Training Center (AFC) available to the company
• Expenses for offers of innovative apprenticeship training. They must be offers that have never been made on national territory.

The expenses ‘CFA companies’ and ‘innovative training’ which may be deducted from the year N are calculated on the basis of those paid in the year preceding the deduction (N-1.

Deductions may not exceed 10% the principal tax share of the year (N-1).

Expenses deductible for the balance of the apprenticeship tax (TA)

The balance of the VAT may be diminished the amount of grants in kind paid to the AFCs in the form of equipment and materials. Deductions from the apprenticeship tax balance shall be reported annually from DSN: titleContent April. The employer must deduct these grants from the balance of the apprenticeship tax of year N paid in May of the year N+1.

Thus, for the ‘balance’ fraction of 0.09%of the tax 2023 due on May 6, 2024 or May 15, 2024, employers may deduct subsidies paid in 2023.

Apprenticeship tax must be reported annually via the institution-by-institution registered social declaration (NSN). This declaration shall take place by 31 January of year N+1 for year N.

The TA: titleContent includes the following 2 elements:

• Main share paid to the Urssaf at the same periodic deadlines as social security contributions, i.e. monthly.
• ‘Balance of VAT’ paid annually in May . It is collected by the Urssaf and the MSA: titleContent then transferred to the Caisse des Dépôts et Consignations. In Alsace-Moselle, there is no apprenticeship tax balance to be paid.

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Principal share of VAT

The employer must pay the main part of the tax every month at the time of filing the DSN (5 or 15 of the month)

Some small and medium-sized businesses have chosen to pay their premiums quarterly. In this case, the VAT will therefore be paid quarterly.

This payment must be made to theUrssaf: titleContent.

Example :

For the month of January 2024, the main portion of the apprenticeship tax will be paid on February 5 or 15, 2024.

For TFWs who pay their contributions on a quarterly basis (for the months of January to March 2024), the main portion of the apprenticeship tax is paid on April 15, 2024.

Balance of VAT

The balance of the apprenticeship tax is collected by the Urssaf and the MSA: titleContent which transfers it to the Caisse des Dépôts et Consignations. He is paid in May of year N+1.

Example :

The balance of 0.09% due in respect of wages 2023 is paid on May 6, 2024 for companies of at least 50 employees not engaged in pay gap or on May 15, 2024 for other companies.

The balance of the TA: titleContent is not due in Alsace-Moselle.

After declaring and paying the balance of the apprenticeship fee, the company distributes the funds to the institutions and training courses it wishes to support. This allocation is made on the SOLTéA platformmanaged by the Caisse des Dépôts et Consignations, on which the company chooses the establishments and training courses listed on a national list. The company also provides the percentage it allocates to the institution.

FYI  

To connect to the SOLTéA platform, the company must refer to the user guide employer.

The 2024 apprenticeship tax balance distribution calendar runs from May 27 to October 25, 2024.

Apprenticeship tax balance allocation: 2024 calendar

Directorate of Legal and Administrative Information (Dila) - Prime Minister

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