Supplementary Contribution to Learning (CSA)
Verified 24 March 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The Additional Learning Contribution (ASC) is payable in addition to the company-based learning levy for more than 250 employees. It aims to promote the use of work-study students in large companies.
The Supplementary Contribution to Learning (CSA) is payable by the company that meets the following conditions:
- Have a minimum workforce of 250 employees
- Be subject to the apprenticeship tax (AT)
- Have employed a number of alternating employees less than 5% of the total number of staff for the year. The following employees are accounted for:
- Employees on a professionalization or apprenticeship contract
- Employees hired on permanent contracts during the year following the end date of the professionalization or apprenticeship contract
- Employees benefiting from an industrial convention for training through research (CIFRE)
This contribution is progressive: the fewer young people the company employs on a work-study basis compared to its total workforce, the more it pays a significant contribution.
The company may be exempted from the Supplementary Contribution to Learning (CSA) if it meets the 2 conditions following:
- She's at least 3% work-study programs (apprenticeship contract and professionalization contract) in its workforce.
- It's increased by at least 10% the number of work-study students compared to the previous year.
Like the apprenticeship tax, the CSA is based on the previous year's payroll.
It includes the following:
- Remuneration subject to social security contributions
- Benefits in kind paid by the company (salaries, allowances, bonuses, gratuities, employee contributions, tips in particular)
For the calculation of the tax, the taxable remuneration shall be rounded to the nearest euro (the euro fraction equal to €0.50 is counted as 1).
CSA is perceived by theUrssaf: titleContent or the Agricultural Social Mutual Fund (MSA).
The CSA rate varies according to the rate of work-study students.
To enable employers to determine their work-study rate, the Urssaf provides them with two employees:
- Average annual headcount (EMA) employees of the company (which is included in the denominator of the work-study ratio)
- Average annual number of work-study students, i.e. professionalization or apprenticeship contracts, of employees hired on permanent contracts by the company at the end of the contract Wax: titleContent (which appears in the numerator of the ratio of alternates)
Rate of work-study students | 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 | |
FYI
Employees on a professionalization contract or an apprenticeship contract made available by a group of employers for integration and qualification shall be taken into account by the user company when assessing the threshold for the number of work-study participants.
The CSA is reported annually in the DSN: titleContent of the month of March. Thus, the CSA of the year 2025 is declared at the DSN: titleContent of March 2026.
The CSA is settled on April 5 where the pay is paid in the same month or April 15 in the event of a pay offset. For the year 2026However, the CSA is settled on April 7, 2026 (because April 5 is a Sunday and April 6 is a holiday) or April 15.
Registered Social Declaration (DSN)
FYI
The CSA is reported in NSN under the Personnel Type Code (PTC) 998.
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Additional contribution to learning
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