THE APPRENTICESHIP TAX : AN INVESTMENT DECISION
The apprenticeship tax is a legal obligation, but it is above all a decision that your company can benefit from. Paying your apprenticeship tax to EURECOM means supporting a school that invests in the training of your future employees.
We warmly thank all the companies that choose us as beneficiaries and thanks to which we can make our investments each year.
How to pay your apprenticeship tax to EURECOM?
EURECOM is entitled to receive the balance of the apprenticeship tax (formerly "13%") which finances the development of initial technological and professional training (excluding apprenticeship).
From 2023, payment is made directly to URSSAF. The methods for calculating the balance of the apprenticeship tax also change. The balance of the apprenticeship tax represents 0.09% of the payroll for year n-1.
There is no longer any direct collection by the bodies authorized to collect the balance of the apprenticeship tax. The balance collected by the URSSAF is transferred to the Caisse des Dépôts et Consignations, which then transfers the funds to the authorized organizations according to the assignments of the companies.
The legal deadline for the annual settlement of the balance of the apprenticeship tax (due under the 2022 payroll) is set at 5 May (for companies with more than 50 employees) and 15 May 2023 (for companies with less than 50 employees). It is declared online via the DSN (Nominal Social Declaration) of April 2023
Companies wishing to pay us their balance of the apprenticeship tax must designate us as the beneficiary establishment on the SOLTéA allocation platform of the Caisse des Dépôts et Consignation, which includes all the establishments authorized to collect it.
This platform is accessible from April 1 to September 7, 2023.