The apprenticeship tax (TA) is owed by companies and associations subject to income tax or corporate tax, employing at least one employee. Their registered office must be located in France.
The additional apprenticeship contribution (CSA) aims to encourage the employment of apprentices. It is owed by companies with more than 250 employees.
The TA includes two components collected by Urssaf or MSA for companies under the agricultural scheme:
- a primary component dedicated to financing apprenticeship contracts;
- the balance intended for financing initial technological and vocational training. It is paid annually on a deferred basis. For 2023 salaries, it will be payable between May 6 or 15, 2024, on the April 2024 DSN.
All aboutthe apprenticeship tax
The Apprenticeship Tax Balance
As of this year, the balance of the apprenticeship tax, which was previously paid directly by employers to eligible institutions and/or training programs, is now declared and paid annually to Urssaf.
Companies choose the institutions they wish to support via the new collection platform SOLTéA.
It enables employers to:
- choose the beneficiary institutions;
- track transfers that will be made by the Caisse des dépôts to the beneficiary institutions.
Choose to support EAM
Euro App Mobility is on the list of organizations authorized to receive the balance of the apprenticeship tax.
View the list published here by ministerial decree of December 29, 2022.
Choosing EAM means supporting the long-term mobility of apprentices. By allocating the balance of its apprenticeship tax, the company that chooses the association contributes to enriching apprenticeship pathways and developing international opportunities for apprentices. It opts for opening its teams to new skills and contributes to fostering encounters between different European professional cultures.
The apprenticeship tax allocated to Euro App Mobility finances the development of operations aimed at creating a European apprenticeship area, inspired by the European higher education area. The collected funds are intended to support promotional activities for an entire community of stakeholders committed to apprenticeship and long-term apprentice mobility in Europe.
To realize its ambitions, EAM invests in the development of digital tools aimed at bringing European apprenticeship partners closer together.
In the future, the association wishes to strengthen its support capabilities for long-term mobility professionals. It strives to enhance the role of mobility coordinators in CFAs.
Convinced that the development of mobility also involves sharing inspiring individual stories, EAM showcases professional success and gives a voice to apprentices, trainers, and apprenticeship masters, who are the primary ambassadors of mobility.
Support Euro App Mobility, choose EAM on the Soltea platform.
You can find us on the Soltea platform by searching for our name (Euro App Mobility) or our SIREN number 884 507 260.
