Everything You Need to Know About the Apprenticeship Tax in France
The apprenticeship tax helps fund vocational and technological education in France. But who is required to pay it? How is it calculated and collected? Here’s a full breakdown of what businesses need to know.
What Is the Apprenticeship Tax?
The apprenticeship tax is an annual financial obligation for certain employers. Its main objective is to ensure equitable access to apprenticeship and support initiatives that develop professional training.
It includes two components (as per Article L6241-2 of the French Labour Code):
The main portion, which directly funds apprenticeship programs.
The balance, which supports the broader development of initial technological and vocational training and promotes workforce integration.
Who Is Required to Pay the Apprenticeship Tax?
The tax applies to companies that:
Are subject to either personal income tax (for industrial/commercial profits) or corporate tax,
Operate at least one business location in France,
Employ at least one salaried worker.
Collection is managed by Urssaf or MSA (for the agricultural sector). Liable entities may include:
Sole traders or self-employed individuals,
Companies and partnerships,
Commercial, industrial, or craft businesses,
Agricultural cooperatives or economic interest groups (GIEs),
Mutual insurance and related organizations.
Which Employers Are Exempt?
Some organizations are not subject to this tax, including:
Entities exclusively dedicated to education,
Agricultural employer associations,
Non-profit associations, foundations, religious orders, and unions,
Public housing providers.
Even if such entities engage in minor commercial activities, their exemption status remains unaffected.
👉 Check the list of exempt employers
Which Employers Receive a Monthly Exemption?
Employers may be exempt from the monthly contribution if they meet both of the following:
They employ at least one apprentice,
They pay total monthly salaries that do not exceed six times the legal minimum wage (SMIC).
Eligibility is reviewed on a monthly basis.
How Is the Apprenticeship Tax Calculated?
The tax is based on gross payroll—including salaries, bonuses, benefits in kind, and other taxable compensation.
Tax Rate:
The overall rate is 0.68% of the gross payroll, split as:
0.59% for the main portion (funding apprenticeship training),
0.09% for the remaining balance (supporting non-apprenticeship training and integration programs).
📍 Exception: In Alsace-Moselle, the rate is a flat 0.44%, with no balance portion required.
What Expenses Can Be Deducted?
From the main portion:
Equipment/material investments for training apprentices within the company’s training center (CFA),
Costs associated with launching new apprenticeship programs for training the company’s own apprentices.
Cap: Deductions cannot exceed 10% of the previous year’s main portion.
From the balance:
Actual expenses to support vocational and technological training outside apprenticeship (e.g., equipment upgrades in eligible institutions),
Donations of equipment/materials to approved CFAs, aligned with their training needs.
How to Declare and Pay the Apprenticeship Tax
💡 Two parts, two declarations:
Main portion: declared and paid monthly via the DSN (nominative social declaration),
Balance: declared annually.
Main Portion Payment:
Companies with 50+ employees paying within the same month: declare by the 5th of the following month.
All others: declare by the 15th of the following month.
Balance Payment:
Declared in the April DSN, paid in May.
💡 You may allocate your balance to specific eligible training organizations via the SOLTéA platform managed by Caisse des Dépôts.
👉 Access SOLTéA
What Is the Additional Apprenticeship Contribution (CSA)?
The CSA (contribution supplémentaire à l’apprentissage) encourages large companies to employ apprentices.
It applies to companies that:
Have 250 or more employees,
Are subject to the apprenticeship tax,
Employ less than 5% of their workforce in apprenticeship or professionalization contracts.
Exemption Possible:
If the company meets both conditions:
At least 3% of employees are apprentices or in professionalization,
The number of alternants has increased by 10% from the previous year.
CSA Rates
CSA is calculated on the previous year’s gross payroll.
| % of Alternants | Standard CSA Rate | CSA in Alsace-Moselle |
|---|---|---|
| < 1% | 0.4% (0.6% if 2,000+ staff) | 0.208% (0.312% if 2,000+ staff) |
| 1% to < 2% | 0.2% | 0.104% |
| 2% to < 3% | 0.1% | 0.052% |
| 3% to < 5% | 0.05% | 0.026% |
| ≥ 5% | Exempt | Exempt |
How to Declare and Pay the CSA
Declared in the March DSN, based on the payroll of the previous year.
Payment due on April 5 or April 15, depending on your company’s payroll schedule.
What’s New in 2025?
Under the 2025 Finance Law, mutual insurance companies and similar organizations are now required to pay the apprenticeship tax.
