Apprenticeship tax
The apprenticeship tax is a compulsory tax paid by companies every year. It is used to finance the development of technological and vocational education and apprenticeships. The tax represents 0.68% of gross payroll for the previous calendar year.
Each company is free to choose which establishment receives the apprenticeship tax.
What is the apprenticeship tax used for?
The apprenticeship tax is designed to promote equal access to apprenticeship training and to help finance initiatives to develop it. This tax is payable by all companies subject to income tax. It corresponds to 0.68% of payroll, of which :
- 87% goes towards financing apprenticeships (collected by Urssaf and paid to France Compétences);
- 13%, the "balance" portion will no longer be paid directly by companies to eligible establishments. The funds collected by Urssaf and CCMSA will be paid to Caisse des Dépôts, which will be responsible for disbursing them to establishments on the basis of the employer's choice and decision, via a dematerialized platform.
What should I do about the balance of my apprenticeship tax?
I am a declarant / third party declarant :
- I declare and pay apprenticeship tax 2022 in DSN (nominative social declaration) to Urssaf and/or MSA
- Monthly in 2022 for the main share
- On the April 2023 DSN for the balance (due on May 5 or 15, 2023)
- I designate the beneficiaries balance
- I will register and log on to the Net-Entreprises.fr service for companies from May 25, 2023.
- I can track the payments made by the SOLTéA platform on the service available on Net-Entreprises.fr for companies
For more information, visit the Dgesip services website.
Why choose to pay the apprenticeship tax to UFR STAPS?
By choosing to pay the apprenticeship tax to UFR STAPS de Montpellier, you are supporting our efforts to provide students with a rich, diversified range of training adapted to the needs of today's economic world.
Your support enables us to invest in new technologies, and to help students with their mobility and professional integration projects. It also enables us to strengthen links between the university and the world of work, and to help companies find an intern or recruit a young graduate.
By supporting the UFR STAPS, you become a privileged partner of our training system. As such, you will benefit from a number of advantages, including :
- Privileged access to the Journées des Métiers organized by the UFR, an annual meeting of the professional networks for each degree.
- Privileged access to the CVs of students, potential interns and future employees for your companies.
- The opportunity to participate in the management of training courses (Conseil de Perfectionnement)
- A display in the network of partners of the University of Montpellier and the UFR STAPS.
UFR STAPS
700 Avenue du Pic St Loup
34090 MONTPELLIER
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