{"id":2780,"date":"2023-07-02T16:03:25","date_gmt":"2023-07-02T16:03:25","guid":{"rendered":"https:\/\/euroappmobility.eu\/2023\/07\/02\/apprenticeship-tax-balance-support-the-internationalization-of-apprenticeship-and-vocational-training\/"},"modified":"2026-01-22T15:50:12","modified_gmt":"2026-01-22T15:50:12","slug":"apprenticeship-tax-balance-support-the-internationalization-of-apprenticeship-and-vocational-training","status":"publish","type":"post","link":"https:\/\/euroappmobility.eu\/en\/2023\/07\/02\/apprenticeship-tax-balance-support-the-internationalization-of-apprenticeship-and-vocational-training\/","title":{"rendered":"Apprenticeship Tax Balance: Support the internationalization of apprenticeship and vocational training."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2780\" class=\"elementor elementor-2780 elementor-2327\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70f6e72e e-con-full e-flex e-con e-parent\" data-id=\"70f6e72e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f0baad elementor-widget elementor-widget-text-editor\" data-id=\"8f0baad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"ArticleLayout__articleLayout__item\"><div class=\"RichText\"><div class=\"ArticleLayout__articleLayout__item\"><div class=\"RichText\"><div class=\"ArticleLayout__articleLayout__item\"><div class=\"RichText\"><p><span class=\"TextRun SCXW165546670 BCX0\" lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW165546670 BCX0\">T<\/span><\/span><span class=\"TextRun SCXW165546670 BCX0\" lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW165546670 BCX0\">he 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.<\/span><\/span><\/p><p> <\/p><p><span class=\"TextRun SCXW165546670 BCX0\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW165546670 BCX0\">The additional apprenticeship contribution (CSA) aims to encourage the employment of apprentices. It is owed by companies with more than 250 employees. <\/span><\/span><\/p><p> <\/p><p><span data-contrast=\"none\">The TA includes two components collected by Urssaf or MSA for companies under the agricultural scheme:<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\"335552541\":1,\"335559684\":-2,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">a primary component dedicated to financing apprenticeship contracts;<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\"335552541\":1,\"335559684\":-2,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">the balance intended for financing initial technological and vocational training. It is paid annually on a deferred basis. For 2023 salaries, it will be<\/span><b><span data-contrast=\"none\"> payable between May 6 or 15, 2024, on the April 2024 DSN.<\/span><\/b><\/li><\/ul><p> <\/p><\/div><\/div><div class=\"ArticleLayout__articleLayout__item\"><div class=\"RichText\"><p>All about<strong><a class=\"Hyperlink SCXW4015186 BCX0\" href=\"https:\/\/www.economie.gouv.fr\/entreprises\/taxe-apprentissage\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW4015186 BCX0\" lang=\"FR-FR\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW4015186 BCX0\" data-ccp-charstyle=\"Hyperlink\">the apprenticeship tax<\/span><\/span><\/a><\/strong><\/p><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e4a279 elementor-widget elementor-widget-image\" data-id=\"0e4a279\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"486\" height=\"324\" src=\"https:\/\/euroappmobility.eu\/wp-content\/uploads\/2026\/01\/220c8f.webp\" class=\"attachment-large size-large wp-image-2778\" alt=\"\" srcset=\"https:\/\/euroappmobility.eu\/wp-content\/uploads\/2026\/01\/220c8f.webp 486w, https:\/\/euroappmobility.eu\/wp-content\/uploads\/2026\/01\/220c8f-300x200.webp 300w\" sizes=\"(max-width: 486px) 100vw, 486px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7aa3fb2 elementor-widget elementor-widget-heading\" data-id=\"7aa3fb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Apprenticeship Tax Balance \n\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58e8405 elementor-widget elementor-widget-text-editor\" data-id=\"58e8405\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"ArticleLayout__articleLayout__item\"><div class=\"RichText\"><div class=\"ArticleLayout__articleLayout__item\"><div class=\"RichText\"><p><span data-contrast=\"none\">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 <\/span><strong><a href=\"https:\/\/www.urssaf.fr\/portail\/home\/espaces-dedies\/contributions-de-formation-profe\/la-taxe-dapprentissage-part-prin.html\">Urssaf<\/a><\/strong><span data-contrast=\"none\">.<\/span><\/p><p><span data-contrast=\"none\">Companies choose the institutions they wish to support via the new collection platform <\/span><b><span data-contrast=\"none\">SOLT\u00e9A.<\/span><\/b><\/p><p><span data-contrast=\"none\">It enables employers to:<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\"335552541\":1,\"335559684\":-2,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">choose the beneficiary institutions;<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\"335552541\":1,\"335559684\":-2,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">track transfers that will be made by the Caisse des d\u00e9p\u00f4ts to the beneficiary institutions.<\/span><\/li><\/ul><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d089316 elementor-widget elementor-widget-heading\" data-id=\"d089316\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Choose to support EAM \n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef21516 elementor-widget elementor-widget-text-editor\" data-id=\"ef21516\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"ArticleLayout__articleLayout__item\"><div class=\"RichText\"><div class=\"ArticleLayout__articleLayout__item\"><div class=\"RichText\"><div class=\"ArticleLayout__left\"><div class=\"ArticleLayout__articleLayout\"><div class=\"ArticleLayout__articleLayout__item\"><div class=\"RichText\"><div class=\"ArticleLayout__left\"><div class=\"ArticleLayout__articleLayout\"><div class=\"ArticleLayout__articleLayout__item\"><div class=\"RichText\"><p><span data-contrast=\"none\">Euro App Mobility is on the list of organizations authorized to receive the balance of the apprenticeship tax.<\/span><\/p><p> <\/p><p><strong>View the list published here by <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046837311\">ministerial decree of December 29, 2022.<\/a><\/strong><\/p><p> <\/p><p><span data-contrast=\"none\">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.<\/span><\/p><p> <\/p><p><span data-contrast=\"none\">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.<\/span><\/p><p> <\/p><p><span data-contrast=\"none\">To realize its ambitions, EAM invests in the development of digital tools aimed at bringing European apprenticeship partners closer together.<\/span><\/p><p> <\/p><p><span data-contrast=\"none\">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.<\/span><\/p><p><span data-contrast=\"none\">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.<\/span><\/p><p> <\/p><p aria-level=\"2\"><b>Support Euro App Mobility, choose EAM on the <\/b><a href=\"https:\/\/www.soltea.education.gouv.fr\/espace-public\/actualites\/employeurs-la-campagne-de-repartition-2024-est-ouverte\"><strong>Soltea platform<\/strong><\/a><strong><span class=\"ui-provider a b c d e f g h i j k l m n o p q r s t u v w x y z ab ac ae af ag ah ai aj ak\" dir=\"ltr\">.<\/span><\/strong><\/p><p aria-level=\"2\"><strong><span class=\"ui-provider a b c d e f g h i j k l m n o p q r s t u v w x y z ab ac ae af ag ah ai aj ak\" dir=\"ltr\">You can find us on the Soltea platform by searching for our name (Euro App Mobility) or our SIREN number 884 507 260.<\/span><\/strong><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2779,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[33],"tags":[31],"class_list":["post-2780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-support","tag-companies"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Apprenticeship Tax Balance: Support the internationalization of apprenticeship and vocational training. - Euro App Mobility<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/euroappmobility.eu\/en\/2023\/07\/02\/apprenticeship-tax-balance-support-the-internationalization-of-apprenticeship-and-vocational-training\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apprenticeship Tax Balance: Support the internationalization of apprenticeship and vocational training. - Euro App Mobility\" \/>\n<meta property=\"og:description\" content=\"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. 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