Apprenticeship Tax (TA) and Additional Contribution to Apprenticeship (CSA)

Verified 03 May 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The apprenticeship tax (TA) is intended to finance apprenticeships and technological and vocational training. It is calculated on the basis of the remuneration paid by the company to its employees. It is declared by the company in the registered social declaration (DSN). The Additional Apprenticeship Contribution (CSA) is payable in addition to the TA by companies with more than 250 employees. It aims to encourage the employment of alternates in large companies.

Apprenticeship tax (TA)

The apprenticeship tax TA: titleContent individual business business is due to 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).

Warning  

Individual business The person or business that has opted for the business tax system of persons and that carries out activities falling within NBC: titleContent (notably liberal professions) or agricultural profits (BA) are exempt from the apprenticeship tax.

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 €10,601.50 for the tax due in 2024).

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

Example :

An employer is exempt from TA: titleContent in June if the 2 exemption criteria (employment of at least 1 apprentice + payroll less than or equal to €10,601.50) are completed in May.

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)

Warning  

A clarification from the administration is expected as to whether the remuneration paid to managers under their corporate mandate is included in the basis of the apprenticeship tax.

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

Warning  

Remuneration due to apprentices by companies employing less than 11 employees are exempt from VAT.

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

General case

The rate of TA: titleContent is 0.68% payroll.

AT consists of 2 fractions:

  • One principal share of 0.59%. This is intended to finance apprenticeships and recovered by theUrssaf: titleContent or the Agricultural Social Mutual Fund (AMM)
  • The balance of 0.09%. This is intended to finance initial technological and vocational training. It is paid annually to theUrssaf: titleContent or the Caisse de la mutualité sociale agricole (MSA)
Alsace-Moselle

The rate of TA: titleContent is 0.44% payroll.

The full tax is covered by the principal share scheme. So there is no “balance” portion.

VAT is collected by theUrssaf: titleContent or the Caisse de la mutualité sociale agricole (MSA).

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.

Please note

These deductions are reported in DSN under specific contribution codes and personnel type codes (PTCs).

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.

Example :

The AT report is due by January 31, 2024, for the year 2023.

Répondez aux questions successives et les réponses s’afficheront automatiquement

General case

Declaration of the principal share of the apprenticeship tax

The main part of the apprenticeship tax must be declared monthly by means of registered social declaration (DSN) :

Nominative Social Declaration (DSN)

The NSN must be made at course of the month depending on the period of paid employment:

  • The 5 of the month for employers with 50 or more employees whose pay is paid in the same month as the period of work
  • The 15 of the month in other cases (employers with 50 or more employees in pay gap, employers with less than 50 employees)

Example :

For the month of January 2024, the main portion of the apprenticeship tax is reported in DSN on February 5 or 15, 2024.

Declaration of the balance portion of the apprenticeship tax

The balance of the apprenticeship tax shall be declared annually on the registered social declaration (DSN) of the April.

Nominative Social Declaration (DSN)

Example :

The balance of 0.09% of the 2023 payroll to be reported in April 2024.

Alsace Moselle

The main part of the apprenticeship tax must be declared monthly by means of registered social declaration (DSN) :

Nominative Social Declaration (DSN)

The NSN must be made at course of the month depending on the period of paid employment:

  • The 5 of the month for employers with 50 or more employees whose pay is paid in the same month as the period of work
  • The 15 of the month in other cases (employers with 50 or more employees in pay gap, employers with less than 50 employees)

Example :

For January 2024: the main share of the apprenticeship tax is reported in DSN on February 5 or 15, 2024.

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.

Répondez aux questions successives et les réponses s’afficheront automatiquement

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.

Additional Contribution to Apprenticeship (CSA)

The additional contribution to apprenticeship (CSA) is payable by the company which:

  • Have a minimum workforce of 250 employees
  • Be subject to the apprenticeship tax (TA)
  • Have employed less than the number of alternating employees 5% of the total number of employees for the year. The following employees are counted:
    • Employees under a professional or apprenticeship contract
    • Employees hired on a permanent contract during the year following the end of the professionalization or apprenticeship contract
    • Employees benefiting from an industrial research training agreement (CIFRE)

This contribution is gradual: the fewer young people the company employs on a rotating basis in relation to its total workforce, the greater its contribution.

The company may be exempted from the Additional Contribution to Apprenticeship (CSA) if it completes the 2 conditions following:

  • She at least 3% of alternates (apprenticeship contract and professionalization contract) in its workforce.
  • It has increased by at least 10% the number of alternants compared with the previous year.

Like the apprenticeship tax, the CSA is based on payroll of the previous year.

It includes:

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

For tax purposes, taxable remuneration shall be rounded to the nearest euro (the euro fraction shall be equal to €0.50 is counted as 1).

The CSA is perceived by theUrssaf: titleContent or the Caisse de la mutualité sociale agricole (MSA).

The CSA rate varies according to the rate of alternants.

To enable employers to determine their alternance rate, the Urssaf provides them with two staff:

  • Average annual staff (EMA) employees of the company (which is included in the denominator of the number of alternants)
  • Average annual number of alternates, i.e. professionalization or apprenticeship contracts, of employees hired on a permanent contract by the company at the end of the contract Cipher: titleContent (shown in the numerator of the alternant ratio)
Tableau - Apprenticeship Supplementary Contribution Rate (APF)

Alternate Rate

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

FYI  

Employees on a professional or apprenticeship contract provided by a group of employers for integration and qualification shall be taken into account by the user company when assessing the threshold for the number of alternates.

The CSA is reported annually in the DSN: titleContent of March. Thus, the CSA of the year 2023 is declared during the DSN: titleContent March 2024.

The CSA is settled on April 5, 2024 where the pay is paid in the same month, or April 15, 2024 in the event of a pay gap.

Nominative Social Declaration (DSN)

FYI  

The CSA is declared in DSN under a specific personnel model code (PTC).

Who can help me?

The public service accompanying companies

Do you have a project, a difficulty, a question of daily life?
Simple and free - you will be called back within 5 days by THE advisor who can help you.

Get a phone call with an advisor