What is the apprenticeship tax about?
The apprenticeship tax is a compulsory tax paid by companies in France, which aims to finance expenses related to professional training.
The tax consists of two parts:
- a main part whose rate is 0.59% and is intended for the financing of apprenticeships,
- and another part corresponding to a rate of 0.09% intended for the financing of initial technological and professional training.
This tax is calculated based on the payroll of the previous year and is due up to 0.68%.
However, employers with fewer than 11 employees are exempt from this tax on the remuneration paid to apprentices.
Apprenticeship tax : a strategic choice
Choosing to allocate your apprenticeship tax to a particular school allows it to develop, deploy research resources, update and create new programs, as well as acquire modern and effective learning equipment. Istec is one such school that actively seeks such contributions.
Choose istec for your apprenticeship tax
More than ever, we need your company’s support through the payment of the apprenticeship tax. By choosing istec as the recipient of 13% of this tax, companies can contribute to the school’s constant growth and become a partner, gaining access to the school’s resources, students, and networks.
You become a partner of istec and thus, you integrate our network of partner companies and benefit from a privileged access to the school, to our students and to our resources. It is also an opportunity for you to communicate on your employer brand and to develop your network.
Companies can also benefit from tax deductions by allocating their apprenticeship tax to a business school since companies can deduct part of the amounts paid for this tax from their corporate tax. Companies can deduct a portion of their apprenticeship tax payments from their corporate income tax.
Now you can find out from your company whether it is willing to support the training sector through educational projects. This support can be done in two ways: a donation or the allocation of the balance of the apprenticeship tax (formerly Hors Quota).
Pay your apprenticeship tax to istec
Until now, employers were required to pay the balance of the apprenticeship tax directly to the institutions and/or training courses eligible to receive it. Starting from April 1, 2023, companies must declare and pay their apprenticeship tax contributions annually to the URSSAF, which will forward the funds to the Caisse des dépôts et consignations.
It will be responsible for disbursing the funds on behalf of the employer. The SOLTEA platform, developed by the Caisse des Dépôts et Consignations, will be set up so that companies can select the schools they wish to support.
This platform will be accessible from April 1, 2023 until September. Before that, companies must declare their apprenticeship tax balance on the Déclaration Sociale Nominative (DSN) of 2023 in the block “Assujettissement fiscal”.
Numéro UAI : 0752304X
Do not hesitate to contact us for more information.
For any information or question related to the apprenticeship tax, a team is at your disposal:
- Géraldine ERNST, Director of Corporate Relations: firstname.lastname@example.org – 01 40 40 20 30
- Claude WISDORFF (ISTEC 1984), Director of the Alumni Network: email@example.com