taxe apprentissage edc paris business school 2

The apprenticeship tax

WHAT IS THE APPRENTICESHIP TAX?

The apprenticeship tax is a French tax paid by companies. It represents 0.9% of the gross payroll of the year preceding the current year. By paying your apprenticeship tax, you make a significant contribution to the development of our education.

The purpose of the apprenticeship tax is to support the development of apprenticeships in France by providing financial assistance to training institutions. The legislative framework is set out in Articles 1599 ter A to 1599 ter K of the French General Tax Code, and in Articles L6241-1 et seq. of the French Labour Code.

The apprenticeship tax is collected to fund two schemes:

Apprenticeship-related expenditure.
Technological and vocational training.

The amount collected as apprenticeship tax from each company is split into two portions:

87% is intended to fund apprenticeships. This is the main portion.
13% is intended for exempting expenditure incurred by the employer. This is the balance.

Good to know: in Alsace-Moselle, the entire apprenticeship tax is intended to fund apprenticeships. There is therefore only a main portion, equal to 100%.

The apprenticeship tax is due from companies if the following conditions are all met:

The company is subject to corporation tax or income tax.
It employs at least one employee.
Its registered office is in France.

The apprenticeship tax is paid together with the additional apprenticeship contribution (CSA). It is set out in Articles 1609 quinvicies et seq. of the French General Tax Code.

The CSA is calculated on the same basis as the apprenticeship tax. It is due from companies with more than 250 employees that are liable for the apprenticeship tax and that employ fewer than 5% of work-study students or of young people on an International Corporate Volunteer (VIE) placement or on an industrial agreement for training through research (Cifre).

Companies with at least 3% of work-study students in their workforce may be exempt from paying the CSA if at least one of the following conditions is met:

The number of employees on apprenticeship or professionalisation contracts has increased by 10% compared with the previous year.
The company belongs to a sector covered by an agreement providing for a 10% increase in work-study headcount, and this increase has been achieved compared with the previous year.

Good to know: the apprenticeship tax and the CSA are combined in the single contribution for training and work-study.

DETERMINING THE BASIS FOR CALCULATING THE APPRENTICESHIP TAX

To calculate the amount of the apprenticeship tax, you first need to determine its calculation basis.

It is made up of the total gross remuneration paid in the previous year to employees and corporate officers covered by the company's social security scheme. This is known as the payroll. Gross remuneration consists of the salaries and benefits in kind paid by the company, that is, salaries, bonuses, gratuities and allowances.

The following are not included in the calculation basis for the apprenticeship tax:

reimbursements of business expenses (if an employee benefits from the single flat-rate deduction, business expenses must be added back into the calculation basis for the apprenticeship tax. However, it must then be reduced by 10%);
sums paid as relief;
damages;
the salaries of apprentices, where the employer has up to 10 employees.

Please note : the basis must be rounded to the nearest euro.

Good to know: the calculation basis for the apprenticeship tax must be increased by 11.5% for all employees whose paid-leave allowances are managed by a paid-leave fund. This increase does not apply to the remuneration of employees on fixed-term contracts of at least one year that has not been declared to the fund with its agreement, and for whom the company itself pays the leave allowances. This is notably the case for fixed-term apprenticeship contracts and professionalisation contracts.

APPLYING THE APPRENTICESHIP TAX RATE

The apprenticeship tax rate is 0.68 %. It is split into two parts:

The main portion: 0.59%.
The balance: 0.09%.

For establishments located in Alsace-Moselle, the apprenticeship tax rate is 0.44%.

CALCULATING THE AMOUNT OF THE APPRENTICESHIP TAX

The amount of the apprenticeship tax is calculated using the following formula:

Payroll x 0.68%

In Alsace-Moselle, Payroll x 0.44%

OFFSETTING ANY DEDUCTIONS

Certain expenses incurred by the company may allow it to reduce the amount of apprenticeship tax calculated beforehand. These are:

Expenditure on equipment and materials relating to the training of the company's apprentices within the apprentice training centre (CFA).
Payments intended to develop new apprenticeship-based programmes run by CFAs, where these serve to train the company's apprentices.
The hiring of more than 5% of work-study students where the company has more than 250 employees. This is known as the work-study credit.

Please note : internship costs, previously deductible, no longer are.

The amount that can be deducted is limited to a maximum of 10% of the 87% portion. It is calculated on the basis of the expenditure actually incurred by the company in respect of the year preceding the deduction.

The deduction can be set against the amount due for the employment period of January 2026.
If the amount of the main portion is lower than the amount of the deduction, the part of the deduction that could not be set off must be carried forward against the amount due in February 2026, and so on until the deduction has been fully applied.

HOW TO BE EXEMPT FROM PAYING THE APPRENTICESHIP TAX

Employers who hire apprentices are exempt from the apprenticeship tax on a monthly basis where the remuneration due monthly by these employers, as taken into account for determining the basis for contributions, does not exceed 6 times the amount of the SMIC (the French minimum wage) during the employment period for which the remuneration is due (Labour Code, Article L6241-1).

In practice, these conditions must be met in month M-1 for the company to be exempt from paying the tax for month M.

DECLARING THE APPRENTICESHIP TAX

Since 1 January 2022, the declaration of the apprenticeship tax has been made to URSSAF, through the DSN (monthly social declaration).

The declaration of the main portion of the apprenticeship tax is made monthly (for example, mid-February for the January employment period).

The declaration of the balance of the apprenticeship tax is made annually. It is done on the April DSN.

PAYING THE APPRENTICESHIP TAX

HOW TO PAY THE APPRENTICESHIP TAX

Since 1 April 2023, employers must pay the apprenticeship tax through SOLTEA, the new platform set up by the Caisse des dépôts et Consignations (CDC)

Payment of the main portion of the apprenticeship tax must be made every month.

Dear companies, it is through SOLTEA, the new platform set up by the Caisse des dépôts et Consignations (CDC), that you can allocate your balance to EDC.

How to use the SOLTEA platform:

Go to the platform
Create your login details and log in to your account as a taxable company
Enter EDC PARIS BUSINESS SCHOOL in the search bar
Convert the amount of your balance into a percentage, for example 60% for EDC

Following these steps, the Caisse des Dépôts et Consignations and URSSAF will collect the exact sum in order to pay it over to EDC, based on your declaration of the apprenticeship tax balance through the DSN (monthly social declaration) for April 2026.

The funds collected in this way will help finance projects that are essential for students:

Equipping the new campuses in France and abroad (video and IT equipment, creativity rooms).
Further development of the incubator.
Funding of the Chairs (Entrepreneurship & Business Development).
Digital innovation, "360° Performance".
Awarding study grants to students in support of equal opportunities.
Development of new specialisations within the various programmes.

Apprenticeship tax allocation periods

Platform opening
From 26 May 2026: SOLTEA opens to employers and institutions

First allocation period by employers

26 May 2026: Start of the first allocation period
21 August 2026: Close of the first allocation period
From 1 September 2026: First transfer of the funds allocated to institutions by employers.

Second allocation period by employers

3 September 2026: Start of the second allocation period

21 October 2026: Close of the allocation campaign on SOLTEA

Good to know: from 2023, employers will have to pay the balance of the apprenticeship tax on salaries paid in 2022 through SOLTEA, the new platform set up by the Caisse des dépôts et Consignations (CDC).

2025 ACHIEVEMENTS

2025 IN FIGURES

Budget breakdown:

Study grants: 23%
Research support: 20%
Creation of dedicated digital spaces: 6%
Incubator dedicated to business creation: 12%
Research and development of teaching innovations: 39%

2026 PROJECTS

Contributing to the development of EDC's applied research centres and chairs.

Developing multimodal teaching approaches within the programmes.

Strengthening support for incubated students.

Developing excellence scholarships for students on the Master in Management and the Bachelor in Management.

The apprenticeship tax

WHAT IS THE APPRENTICESHIP TAX?

DETERMINING THE BASIS FOR CALCULATING THE APPRENTICESHIP TAX

To calculate the amount of the apprenticeship tax, you first need to determine its calculation basis.

APPLYING THE APPRENTICESHIP TAX RATE

CALCULATING THE AMOUNT OF THE APPRENTICESHIP TAX

OFFSETTING ANY DEDUCTIONS

HOW TO BE EXEMPT FROM PAYING THE APPRENTICESHIP TAX

DECLARING THE APPRENTICESHIP TAX

PAYING THE APPRENTICESHIP TAX

Since 1 April 2023, employers must pay the apprenticeship tax through SOLTEA, the new platform set up by the Caisse des dépôts et Consignations (CDC)

Apprenticeship tax allocation periods

2025 ACHIEVEMENTS

2026 PROJECTS

Our values

Commitment

Entrepreneurial Spirit

Openness

The apprenticeship tax

WHAT IS THE APPRENTICESHIP TAX?

WHAT IS THE APPRENTICESHIP TAX USED FOR?

WHO IS LIABLE FOR THE APPRENTICESHIP TAX?

THE ADDITIONAL APPRENTICESHIP CONTRIBUTION

DETERMINING THE BASIS FOR CALCULATING THE APPRENTICESHIP TAX

To calculate the amount of the apprenticeship tax, you first need to determine its calculation basis.

APPLYING THE APPRENTICESHIP TAX RATE

CALCULATING THE AMOUNT OF THE APPRENTICESHIP TAX

OFFSETTING ANY DEDUCTIONS

HOW TO BE EXEMPT FROM PAYING THE APPRENTICESHIP TAX

DECLARING THE APPRENTICESHIP TAX

PAYING THE APPRENTICESHIP TAX

Since 1 April 2023, employers must pay the apprenticeship tax through SOLTEA, the new platform set up by the Caisse des dépôts et Consignations (CDC)

Apprenticeship tax allocation periods

2025 ACHIEVEMENTS

2026 PROJECTS