Additional contribution to learning

CSA Declaration and Payment: What Dates?

Publié le 25 mars 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Companies with more than 250 employees must report and pay the additional learning contribution (ASC) due for 2025 in the March NDS that will be due April 7 or 15, 2026.

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The CSA, which aims to promote the use of work-study students in large companies, is annual. It is collected by the Urssaf services.

This contribution is progressive. Thus, the less a company employs young people on a work-study basis (in relation to its total workforce), the more it will have to pay a significant contribution.

Which companies are involved?

The additional contribution to learning is due from companies who fulfill all of the following conditions:

  • have at least 250 employees;
  • employed less than 5% of employees (compared to the average annual headcount) belonging to one of the following categories: work-study, employee in his first year of employment on a permanent contract following a work-study contract, young person benefiting from a Wax ;
  • are subject to the apprenticeship tax.

Please note

Companies that ceased operations in 2025 are not liable to the CSA in April 2026.

Notification of staff by the Urssaf and calculation of the CSA

The Urssaf has informed the companies concerned of the average annual staff numbers used to calculate the company's CFIP and to declare the CSA due for 2025.

The CFIPs correspond to:

  • professionalization contracts;
  • apprenticeship contracts
  • industrial convention for training through research (Cifre).

The two numbers calculated and reported by the Urssaf to calculate the CFIP ratio in the company are:

  • EMA CFIP: average annual number of CFIPs in the company (numerator of this ratio);
  • the EMA CSA: average annual headcount of the company (denominator of this ratio).

The calculated CFIP ratio (EMA CFIP/EMA CSA) determines the rate to be applied to the base (payroll of the previous year) for the calculation of the amount of the CSA.

The CSA rate, which varies according to the size of the company and its ratio of alternates, is as follows:

Tableau - Additional Contribution to Learning (ASL) Rate

CFIP Ratio

CSA rates for an establishment outside Alsace-Moselle

CSA rates for an establishment in Alsace-Moselle

Less than 1%

(from 250 to 2,000 employees)

0.4%

0.208%

Less than 1%

(workforce > 2 000 employees)

0.6%

0.312%

Enter 1% and 2%

0.2%

0.104%

Enter 2% and 3%

0.1%

0.052%

Enter 3% and 5%

0.05%

0.026%

> 5%

Exempt

Please note

International Volunteer company (VIE) jobs and temporary workers are no longer counted in the calculation of the work-study ratio.

CSA Declaration and Payment

The additional contribution to apprenticeship due for the year 2025 must be declared and paid to the Urssaf in the registered social declaration (DSN) of March 2026. This will be due:

  • the April 7, 2026 when pay is paid in the same month as the period of work;
  • the April 15, 2026 in the event of a pay offset.

The 2025 CSA declaration and payment must be made by a single company institution for all of its institutions:

  • under the heading ‘Establishment contribution - S21.G00.82’, in value ‘079 – Supplementary contribution to learning (CSA)’;
  • on the staff standard code (CTP) 998, en bloc ‘Aggregate contribution - S21.G00.23’.

Companies exempted from CSA (companies with a ratio of work-study students above 5%) must indicate this exemption in the “Institution contribution - S21.G00.82” block with the contribution code “080 - Exemption from the additional contribution to apprenticeship” with a value of zero.

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