Apprenticeship Tax (TA) and Additional Contribution to Apprenticeship (CSA)
Verified 01 May 2023 - Legal and Administrative Information Directorate (Prime Minister)
Apprenticeship tax (TA) is payable by companies and associations taxed on income tax or on businesses that employ at least one employee. The head office of the company must be located in France. The Additional Contribution to Apprenticeship (CSA) is intended to encourage the employment of alternates in large companies. It is due to the companies of more than 250 employees.
Learning tax
The apprenticeship tax TA: titleContent individual business business is due by any GIE: titleContent taxed on income tax in the BIC: titleContent, or business tax.
The company must have its registered office in France and employ at least 1 employee.
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 whose sole objective is education
- 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 apprenticeship tax where the following 2 conditions are met:
- Employment of at least 1 apprentice
- Wage bill of up to 6 times the monthly minimum wage (i.e €10,483.20 for the tax due in 2023).
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: titleContentin June if the 2 exemption criteria (employment of at least 1 apprentice + payroll less than or equal to €10,483.20) are completed in May.
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).
We need to multiply the rate of TA: titleContent by the payroll of the previous month.
The payroll is the sum of:
- Remuneration subject to social contributions
- Benefits in kind paid by the company (including wages, allowances, bonuses, bonuses, employee contributions, tips)
Taxable remuneration shall be rounded to the nearest euro (the fraction of euro equal to €0.50is counted as 1).
FYI
The structure that employs less than 11 employees is exempt from VAT on the remuneration of apprentices.
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. The employer must deduct these grants from the balance of the apprenticeship tax of year N paid in May of the year N+1.
FYI
A derogation rule is provided for the balance of the TA: titleContent 2022 paid on May 5 or 15, 2023: employers can deduct subsidies paid on 1er june to december 31, 2022
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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)
The apprenticeship tax must be reported by establishment using the "Tax liability" block.
Example :
For the month of January 2023, the main portion of the apprenticeship tax is reported in DSN on February 5 or 15, 2023.
Declaration of the balance portion of the apprenticeship tax
The final part of the TA: titleContent of 0.09% shall be paid annually to the Urssaf.
The declaration of remuneration shall be made by means of the registered social declaration (DSN) :
Nominative Social Declaration (DSN)
The NSN must be made annually at any of the following times:
- The 5 May of the following year for employers with 50 or more employees whose pay is paid in the same month as the period of work
- The 15Mayof the following year in other cases (employers with 50 or more employees in pay gap, employers with less than 50 employees)
The apprenticeship tax submission must be declared via the DSN once a year, establishment by establishment, using the tax liability block.
Example :
The balance of 0.09% due for 2022 wages must be declared on the 5th or May 15, 2023.
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)
The apprenticeship tax return must be reported by establishment using the "Tax liability" block.
Example :
For January 2023: the main share of the apprenticeship tax is reported in DSN on February 5 or 15, 2023.
The TA: titleContent includes the following 2 elements:
- Main fraction paid to the Urssaf at the same periodic deadlines as social security contributions, i.e monthly.
- Remaining portion paid annually to the Urssaf.
Warning
In Alsace-Moselle, only the main fraction of the VAT is due. There's no pay to pay.
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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 also be paid on a quarterly basis.
This payment must be made to theUrssaf: titleContent
Example :
For the month of January 2023, the main portion of the apprenticeship tax will be paid on February 5 or 15, 2023.
For SMEs paying their contributions on a quarterly basis (for the months of January to March 2023), the main share of the apprenticeship tax is paid on April 15, 2023
Balance of VAT
The balance of the apprenticeship tax must be paid annually to the Urssaf. He is paid in May of year N+1.
Example :
The balance of 0.09% due for 2022 wages is paid on May 5 or 15, 2023.
The balance of the TA: titleContent is not due in Alsace-Moselle.
FYI
Starting in May 2023, the SOLTéA signage platform will allow employers to choose from a national list, the beneficiary establishments to which they wish to allocate the balance of the apprenticeship tax.
The balance of the TA: titleContent shall be paid through the Caisse des Dépôts et Consignations to the recipient institutions.
Additional contribution to apprenticeship
The additional contribution to apprenticeship (CSA) is payable by companies who meet all of the following conditions:
- The number of employees must be 250 or more.
- You must be subject to the apprenticeship tax (TA).
- Use 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 work-linked contract, young person benefiting from a Cipher: titleContent
This contribution is gradual: the fewer young people the company employs on a rotating basis as a proportion of its total workforce, the greater its contribution.
The company may be exempted from the additional contribution to apprenticeship (CSA) if it meets the following 2 conditions:
- 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.
As with 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.
The CSA rate varies depending on the percentage of employees on work-linked contracts (apprenticeship or professionalization contracts) in relation to the overall workforce.
Number of alternates in relation to the average annual number of employees | General case | Alsace-Moselle |
|---|---|---|
Less than 1% (from 250 to 2000 employees) | 0.4% | 0.208% |
Less than 1% (number > 2000 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 | |
- Labor Code: Articles L6241-1 to L6241-5Apprenticeship tax and expenses chargeable to the tax balance
- Labor Code: Articles L6241-4 and L6241-5Expenditure chargeable to apprenticeship tax balance
- Labor Code: Article D6241-8Exemption from apprenticeship tax
- Labor Code: Articles D6241-29 to D6241-32Deductions from apprenticeship tax
- Labor Code: Articles R6241-19 to R6241-24Apprenticeship tax balance
- Hiring Cost Simulator
Simulator
- Nominative Social Declaration (DSN)
Online service
FAQ
- Nominative Social Declaration (DSN)
- Single contribution to vocational training (training contribution)
- Hiring aids for an apprenticeship contract
- All about the apprenticeship taxMinistry of Economy
- List of bodies receiving the balance of the apprenticeship taxLegifrance
- Declaratory arrangements for the apprenticeship taxUrssaf