Apprenticeship Tax (AT)

Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The apprenticeship tax (AT) is intended to finance apprenticeships and technological and vocational training. It is calculated on the basis of the remuneration paid by the company to its employees. It is declared by the company in the registered company declaration (DSN).

The apprenticeship fee (AT) is payable by any - (EI), business or EIG: titleContent engaged in a commercial, craft or industrial activity.

The company must have an establishment in France.

It must be taxed on income tax (IR) in the category of industrial and commercial profits (BIC), or on business tax (IS).

Warning  

The person or business which has opted for the tax regime for businesses of persons and which carries out activities falling within the scope of NCB: titleContent (liberal professions in particular) or agricultural profits (BA) are exempt from the apprenticeship tax.

Employers not subject to TA

The following structures are not submitted to the apprenticeship tax:

  • Association, foundation organization, endowment fund, congregation, non-profit union
  • Grouping of agricultural employers
  • Agricultural Cooperative business and Union of Agricultural Supply and Purchasing businesses
  • Legal entity having as its sole objective the teaching
  • Cooperation and union of craft, maritime, inland waterway transport and transport companies
  • Organization of dwellings for moderate rent
  • Co-operative Building business
  • Business and union of businesses for the production, processing, preservation and sale of agricultural products.

FYI  

Mutuals and mutual organizations have been subject to the apprenticeship tax since 16 February 2025 (date of entry into force of Finance Law No. 2025-127 of 14 February 2025).

Monthly exemption for employers of apprentices

For a given month, an employer is exempt from apprenticeship tax where 2 following conditions are combined the previous month:

  • Employment of at least 1 apprentice
  • Payroll less than or equal to 6 times the monthly minimum wage (i.e €10,938.20).

The exemption shall be assessed every month based on these 2 criteria.

Example :

An employer is exempt from TA: titleContent in June if the 2 criteria of the exemption (employment of at least 1 apprentice + payroll less than or equal to €10,938.20) are filled in May.

The amount of the apprenticeship fee is calculated on the basis of the remuneration paid by the company to its employees.

We must multiply the previous month's payroll by the TA: titleContent.

The payroll is the sum of:

  • Remuneration subject to social security contributions: amounts paid to chief executive officers (whether or not they hold an employment contract) and gratifications paid to trainees under a traineeship agreement exceeding €4.50 of the hour are included in the base of the apprenticeship tax
  • Benefits in kind paid by the company (allowances, bonuses, gratuities).

Please note

Consult the record of the gratification of an intern, to find out more.

Taxable remuneration is rounded to the nearest euro (the euro fraction equal to €0.50is counted as 1).

Remuneration paid to apprentices by companies that employ less than 11 employees are excluded from the basis of the apprenticeship tax.

The rate of the apprenticeship tax depends on where the institution is located.

General case

The rate of the TA: titleContent is of 0.68% payroll.

The TA comprises 2 fractions:

  • One main share from 0.59%. This is intended to finance apprenticeships and is recovered by theUrssaf: titleContent or the agricultural social mutuality (MSA) fund
  • The balance from 0.09%. This is intended to finance initial technological and vocational training. It shall be paid annually to theUrssaf: titleContent or the Agricultural Social Mutual Fund (MSA)
Alsace-Moselle

The rate of the TA: titleContent is of 0.44% payroll.

The full amount of the tax is covered by the principal share scheme. There is therefore no “balance” fraction.

TA is collected by theUrssaf: titleContent or the Agricultural Social Mutual Fund (MSA).

The main share and the balance of the apprenticeship tax (AT) may be reduced by deducting certain expenses.

Expenses deductible from the main share of the apprenticeship tax (AT)

The main share of the apprenticeship tax may be reduced by deducting the following expenses:

  • Investment expenditure in equipment and materials for one Apprenticeship Training Center (CFA) available to the company
  • Expenditure on tenders for innovative training through apprenticeships. These must be offers that have never been made on national territory.

The expenses “CFA companies” and “innovative training” can be deducted from the year N are calculated on the basis of those paid in the year preceding the deduction (N-1).

Deductions may not exceed 10% the principal share of tax of the year (N-1).

Deductible expenses for the balance of the apprenticeship tax (AT)

The balance of the TA may be decreased of the amount of in-kind grants to CFAs in the form of equipment and materials.

Deductions from the balance of the apprenticeship tax shall be reported annually from DSN: titleContent from April.

The employer must deduct these grants from the balance of the apprenticeship tax of year N which is paid in May of the year N+1.

Thus, for the ‘balance’ fraction of 0.09% of tax 2025 due from May 5, 2026 or May 15, 2026However, employers can deduct subsidies paid in 2025.

Please note

The corresponding deduction grants paid in kind at the CFA in the form of equipment and materials is declared on the DSN via the Personal Model Code (CTP) 996.

The 2 fractions of the apprenticeship tax shall be reported separately:

  • The main share shall be declared monthly in registered company declaration (DSN).
  • The balance shall be declared annually at the DSN in April.

FYI  

A company located in Alsace-Moselle does not have a “balance” fraction of the apprenticeship fee to declare and pay.

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Declaration of the main share of the apprenticeship tax

The main part of the apprenticeship tax must be declared monthly by means of registered company declaration (DSN) :

Registered Social Declaration (DSN)

The NSN must be sent to the course of month depending on the period of paid employment:

  • The 5 of the month for employers with 50 or more employees whose pay is paid in the same month as the period of work
  • The 15 of the month in other cases (employers with 50 or more employees with a pay gap, employers with less than 50 employees)

Example :

A company of 52 employees pays its employees for the month of January on January 28, 2026. It must transmit the NSN on February 5, 2026 (if there is no pay gap).

Reporting the portion of the apprenticeship tax “balance”

The balance of the apprenticeship tax shall be declared annually on the registered company declaration (DSN) of the April.

Registered Social Declaration (DSN)

In DSN, the balance of the apprenticeship fee is declared on each of the company's establishments via the Personal Model Code (PTC) 995.

Example :

The balance of 0.09% of the 2025 payroll must be declared in april 2026 and be paid in may 2026.

The TA: titleContent includes the following 2 elements:

  • Main part: it is paid to the Urssaf at the same periodic deadlines as the social security contributions, i.e. monthly.
  • ‘Balance of TA’ paid annually in May . It is collected by the Urssaf and the MSA: titleContent then transferred to the Caisse des Dépôts et Consignations. In Alsace-Moselle, there is no apprenticeship tax balance to pay.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Payment of the principal part of the VAT

The employer must pay the main part of the tax every month at the time of filing of the registered company declaration (DSN) (5 or 15 of the month).

Some VSEs have chosen to pay their contributions quarterly. In this case, the VAT will therefore be paid quarterly.

This payment must be made to theUrssaf: titleContent.

Example :

For the month of January 2026, the payment of main share of apprenticeship tax takes place on 5 or 15 February 2026 for companies who pay their social security contributions on a monthly basis.

For VSEs paying their contributions quarterly (for the months of January to March 2026), the payment of the main share of apprenticeship tax takes place on 15 April 2026.

FYI  

The main part of the apprenticeship tax appears in the DSN via the Personal Model Code (PTC) 992 (rate of 0.59%).

Payment of the balance of the VAT

The amount of the balance of the apprenticeship tax is collected by the Urssaf and the MSA: titleContent which transfers it to the Caisse des Dépôts et Consignations. It is paid in May of the year N+1.

Example :

The balance of 0.09% due in respect of 2025 salaries shall be paid on 5 May 2026 for companies of at least 50 non-pay-lag employees or on 15 May 2026 for other companies.

The balance of the TA: titleContent is not due in Alsace-Moselle.

After declaring and paying the balance of the apprenticeship fee, the company distributes the funds to the institutions and training it wishes to support. This allocation is made on the SOLTéA platform, managed by the Caisse des dépôts et consignations, on which the company chooses the institutions and training listed on a national list. The company also provides information on the percentage it allocates to the institution.

For the calendar dedicated to employers, for the distribution of the balance of the apprenticeship tax, you can refer to the following document:

SOLTéA, platform for the balance of the apprenticeship tax

Ministry of Education

Pour en savoir plus

FYI  

To connect to the SOLTéA platform, it is possible to refer to user guide: employer portal.

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