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

Verified 01 January 2024 - Legal and Administrative Information Directorate (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. The additional contribution to apprenticeship (APF) is owed by the companies of more than 250 employees. It aims to encourage the employment of alternates in large companies.

Learning tax

The apprenticeship tax TA: titleContent individual business business 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).

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 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 less than or equal to 6 times the monthly minimum wage (i.e €10,601.50 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: 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 (including wages, allowances, bonuses, bonuses, employee contributions, tips)

FYI  

Remuneration paid to managers for their corporate mandate is not included in the apprenticeship tax base.

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. 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 15 May of 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.
  • Balance fraction collected by the Urssaf and the MSA: titleContent then transferred to the Caisse des Dépôts et Consignations

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 is collected by the Urssaf and the MSA: titleContent who transfer it to the Caisse des Dépôts et Consignations. 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  

The SOLTéA signage platform managed by the Caisse des Dépôts et Consignation allows employers to choose from a national list, the beneficiary establishments to which they wish to allocate the balance of the TA: titleContent. Employers may designate such establishments until 9 november 2023 inclusive .

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 (EMA)) 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.

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 depending on the percentage of employees on work-linked contracts (apprenticeship or professionalization contracts) in relation to the overall workforce.

Tableau - Supplementary Apprenticeship Contribution (CSA) Rates by Number of Alternates to Average Annual Workforce - Remuneration Paid in 2022 (Tax Payable in 2023)

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

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.