What is the balance of the apprenticeship tax?

The apprenticeship fee is payable by any -, business or economic interest group imposed on income tax in the category of BIC or business tax. The companies liable must have their registered office in France and employ at least 1 employee.

The TA is divided into 2 fractions:

• the main share, reported each month;
• the ‘balance’ fraction, declared and paid annually.

The "balance" fraction contributes to the development of initial technological and vocational training and to professional integration. It is fixed at 0.09% payroll.

It is declared and paid annually to the Urssaf or the Caisse de la mutualité sociale agricole (MSA).

The latter then remit this balance to the Caisse des Dépôts, which transmits the funds collected and allocated to the SOLTéA training courses and bodies chosen by the companies.

Declaration and payment of the balance of the apprenticeship tax

The reporting and payment of the balance of the AT, for the year 2025, will be made for each establishment on the April 2026 NSD. This is due:

• the May 5, 2026 for companies with 50 or more employees;
• the May 15, 2026 for other companies.

This declaration shall be made with the value ‘076 - Balance of the apprenticeship tax paid in cash’ in block ‘Contribution code - S21.G00.82.002’.

It is also possible that the company will benefit from a deduction from the balance of the apprenticeship fee. There are 2 deductions:

• in-kind grants to apprenticeship training centers in the form of equipment and materials;
• the deduction known as the ‘work-study bonus’ for companies with more than 250 employees exceeding, in respect of a year, the 5% ratio of apprentice employees and the industrial convention on training through research (Cifre).

These deductions must not exceed the amount of the balance reported for the institution. They must also be reported in the April 2026 NSD.