07 Jan
Published on
The apprenticeship tax is a tax payable by companies. Its purpose is to participate, within the framework of initial training, in the financing of the expenses necessary for the development of the first technological and professional training.
All companies with at least one employee, exercising an industrial, commercial or craft activity are subject to this tax. Even the companies that we can consider as good students, that is to say those that welcome apprentices into their teams, must pay it.
However, some companies are exempt from the apprenticeship tax. The cases of exemption concern companies employing apprentices and whose annual tax base for the tax does not exceed 6 times the Smic, or legal persons whose exclusive object is education.
How to calculate the apprenticeship tax?
The apprenticeship tax concerns all companies that employ employees, from the first euro of salary paid. Its calculation is based on the payroll of the previous year. To calculate it, you have to take the base for social security contributions. The apprenticeship tax base is then multiplied by the rate of 0,68%.
How to pay the apprenticeship tax ?
Since 2018, the apprenticeship tax has been broken down into two fractions:
- A fraction of 87% dedicated to the financing of apprenticeship. This share will be collected directly by France Formation and will be used to cover training requests.
- A balance of 13%:
- To be paid directly by your company to authorized establishments (list on the respective sites https://www.prefectures-regions.gouv.fr)
- Or, if you allocate 13% of your apprenticeship tax to a CFA: for the purchase of teaching materials (list provided by the CFA).
Once the 13% has been paid (transfer or purchase), your company is released from its apprenticeship tax by receiving a receipt issued by the establishment and/or the CFA that you have selected.
Further information
Provided for by the Avenir Professionnel law, the collection by URSSAF of vocational training contributions and the apprenticeship tax will be effective from 2022.
Starting the 1er January 2022, the single contribution to vocational training (new name for the apprenticeship tax and the training contribution) will therefore be paid to theURSSAF, on the same due dates as social security contributions, i.e. monthly.
Therefore, in February 2022, you will pay the contribution for the year 2021 and the contribution relating to February 2022.