Everything you need to know about Apprenticeship Tax Reforms

This year the State has set up a platform for managing the Apprenticeship Tax (French Tax paid by companies to contribute to funding educational institutions and which is an important funding source for business schools) managed by the ‘Caisse des Dépôts et Consignations’. This reform corresponds to the final stage in the implementation of the Law for the Freedom to Choose One’s Professional Future dated 5 September 2018.

All You Need to Know About the Reform

To find out everything there is to know about this reform and better understand the changes it entails, we spoke to Nicolas Mercier-Acosta, Head of Taxe d’Apprentissage and Corporate Relations Officer at ESC Clermont BS.

IN CONCRETE TERMS, WHAT IS THE PURPOSE OF THE APPRENTICESHIP TAX?

The purpose of the apprenticeship tax is to promote equal access to apprenticeships and to help fund initiatives to develop apprenticeships. For example, at ESC Clermont Business School, the apprenticeship tax has helped to fund several projects:

Setting up the CareerLab, a support service for our students to help them find employment.
Opening of a new Digital Communication & E-Business Bachelor program.
Development of the Sport Business program.
Installation of Interactive whiteboards in our classrooms.

In 2023, thanks to the contributions of the companies that place their trust in us, we hope to continue funding projects for our students, such as digitalizing and adapting our teaching resources, continuing our international expansion, and developing new programs and specializations.

We also intend to continue our support for the Puy-de-Dôme 2nd Chance School, an organization committed to the integration of young people and managed by ESC Clermont BS.

WHAT DOES THIS REFORM MEAN FOR BUSINESSES?

From May 2023, the process for distributing the funds has changed. Direct payments to beneficiary organizations and receipts in full discharge of tax liability are no longer required. Funds will now be managed by SOLtéA, a distribution platform where you can allocate your funds to establishments eligible for receiving Taxe d’Apprentissage funding.

ARE THERE ANY ELEMENTS THAT REMAIN UNCHANGED?

Yes, some things will remain the same. The rate of the Taxe d’Apprentissage is still 0.09% of the gross payroll for the previous year. And payment of the tax is still voluntary, in the sense that it is still up to companies to choose the precise establishments to which they wish to direct their balance.

WHEN AND HOW SHOULD APPRENTICESHIP TAX BE PAID?

The payment period began on 25 May and will end on 7 September 2023. During these few months, companies authorized to pay their Taxe d’Apprentissage must go to the SoltéA platform via a Net-Entreprises.fr connection.

If you encounter any difficulties or have any questions about the platform, please do not hesitate to contact me by e-mail at nicolas.mercier-acosta@esc-clermont.fr.

Did You Know

The business world is at the heart of ESC Clermont BS’s training policy and permeates all our teaching.

Thanks to the synergies between the Corporate Relations teams and the CareerLab unit, ESC Clermont BS has privileged relationships with more than 600 companies. There are many areas of collaboration. These range from the recruitment of interns, work-study students, and employees, to involvement at the heart of teaching and the co-construction of training programs…

The ongoing involvement of professionals on our expert committees means that we can fine-tune our programs and train our students to meet the needs and expectations of the companies of today and tomorrow!