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Taxation
Allocation of the balance of the apprenticeship tax on SOLTéA: the 2026 calendar
Publié le 03 avril 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The balance of the apprenticeship tax (AT), declared and paid by the employer in the April DSN, aims to develop initial technological and vocational training as well as professional integration. The 2026 calendar for the campaign to distribute this balance has just been published.
In order to help finance institutions supporting professional integration, the remaining portion of the VAT paid in May by the employer is paid to the institutions and training of its choice.
Funds are allocated on the platform SOLTéA. This allows you to:
- to have access to the list of establishments and training courses eligible to collect the balance of the TA (which will be published at the end of 2e quarter 2026);
- choose the authorized institutions or training courses to which you wish to allocate this balance.
For the year 2026, the SOLTéA platform's schedule is as follows:
Dates 2026 | |
Opening from SOLTéA to employers and start of 1re campaign allocation of funds | May 26 |
Fence of the 1re fund allocation campaign | August 21 |
Payment made by the Caisse des dépôts to beneficiary institutions in accordance with employers' choices (1re campaign) | From 1er September |
Opening from SOLTéA to employers and start of 2e campaign allocation of funds | September 3 |
Fence of the 2e fund allocation campaign | October 21 |
Payment by the Caisse des dépôts to beneficiary institutions in accordance with employers' choices (2e campaign) | From 5 November |
Additional payment made by the Caisse des dépôts to distribute the credits of employers who have not expressed any wish to use them (undistributed funds) | From 26 November |
The funds of employers who have not expressed any wish to be allocated will be used to finance training courses preparing the 10 most tense professions and the beneficiary establishments located geographically in the region of the company concerned.
An order of 21 May 2025 updated the list of occupations in tension.
Reminder
The balance of the apprenticeship tax is not due in Alsace-Moselle.
Additional topics
Ministry of Education