Additional Contribution to Apprenticeship (CSA)

Verified 03 July 2025 - Directorate for Legal and Administrative Information (Prime Minister)

The Apprenticeship Supplementary Contribution (APF) is payable in addition to the apprenticeship fee by companies of more than 250 employees. It aims to encourage the employment of alternates in large companies.

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

  • Have a minimum workforce of 250 employees
  • Be subject to the apprenticeship fee (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 fee, the CSA is based on the 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 2024 is declared during the DSN: titleContent March 2025.

The CSA is settled on April 5 where the pay is paid in the same month, or April 15 in the event of a pay gap. For the year 2025, the CSA is settled on April 7, 2025 (because April 5 is a Saturday) or April 15.

Nominative Social Declaration (DSN)

FYI  

CSA is reported as DSN under the Personnel Model Code (PTC) 998.

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