Apprenticeship tax

The apprenticeship tax is a mandatory tax paid by companies each year. It helps fund the expenses required to develop technical and vocational education and apprenticeships.

The apprenticeship tax (TA) amounts to 0.68% of the gross payroll and consists of the following two components:

  • Main portion: paid monthly to Urssaf. It is used to fund apprenticeships.
  • Balance of the TA: paid annually in May. It is intended to fund initial technical and vocational training.

After reporting and paying the balance of the apprenticeship tax, the company allocates the funds to the institutions and training programs it wishes to support. This allocation is made through the SOLTéA platform, managed by the Caisse des dépôts et consignations, where the company selects institutions and training programs from a national list. The company also specifies the percentage it allocates to each institution.

Effective March 1, 2026, and following the passage of the 2026 Finance Act, nonprofit organizations are now required to pay the apprenticeship tax.

HOW DO I PAY THE APPRENTICESHIP TAX?

Starting in 2023, companies will allocate the remaining balance of the apprenticeship tax directly through the Caisse des Dépôts et Consignations’ SOLTéA platform

STEP 1
Log in to the SOLTéA platform (after creating your account on Net-Entreprise)

STEP 2
Search for the recipient institution: UFR STAPS Montpellier
UAI code: 0341434Z

STEP 3
Let us know you’re supporting us by sending us the payment form

UFR STAPS Apprenticeship Tax Brochure