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
• 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

For a given month, an employer is exempt from apprenticeship tax where 2 following conditions the preceding month is 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 )

The exemption is appreciated every month according to these two criteria.

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: the amounts paid to social agents (whether or not they hold a contract of employment) and rewards paid to trainees under a traineeship agreement exceeding €4.35 of the hour is included in the basis of the apprenticeship tax.
• 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).

Remuneration paid to apprentices by companies employing less than 11 employees are excluded from the apprenticeship tax base.

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 principal share 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 of the amount of grants in kind paid to 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 2024 due on May 5, 2025 or the May 15, 2025, employers may deduct subsidies paid in 2024.

The 2 fractions of the apprenticeship tax are declared separately:

• The principal share shall be reported monthly in registered social declaration (DSN).
• The balance shall be reported annually during the DSN in April.

The TA: titleContent includes the following 2 elements:

• Main share: it is 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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Remittance of the principal portion of the VAT

The employer must pay the main part of the tax every month at the time of filing the registered social declaration (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 2025, payment of the principal share of the apprenticeship tax takes place on February 5 or 15, 2025 for companies who pay their social security contributions on a monthly basis.

For TFWs paying their dues quarterly (for the months of January to March 2025), the payment of the principal share of the apprenticeship tax takes place on 15 April 2025.

FYI  

The main part of the apprenticeship tax appears in the NSD via the Personal Model Code (PTC) 992 (rate of 0.59) %.

Payment of the 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 2024 is paid on May 5, 2025 for companies of at least 50 employees who do not practice pay gap or on May 15, 2025 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.

For the schedule dedicated to employers, for the distribution of the balance of the apprenticeship tax, you can refer to the following document:

SOLTéA, learning tax balance platform

Ministry of Education

Pour en savoir plus

FYI  

To connect to the SOLTéA platform, you can refer to the user guide: employer portal.