Contribute to the apprenticeship tax

What is the apprenticeship tax?

This is a mandatory tax, representing 0.68% of the gross payroll (0.44% in Alsace-Moselle).

It is divided into two parts:

  • 87% contributes to funding apprenticeship training.
  • 13% (the remainder, previously called 'out-of-quota') supports the development of initial technological and professional training, excluding apprenticeships, and promotes professional integration.

The law of September 5, 2018, on the freedom to choose one’s professional future reformed the funding of apprenticeships, including the collection and distribution of the apprenticeship tax. Learn more at www.service-public.fr

Which companies are affected ?

The apprenticeship tax is owed by any company subject to income tax or corporate tax, regardless of its status (sole proprietorship or company; commercial, industrial, or craft business; individual entrepreneur; association; agricultural cooperative or economic interest group).

Some companies are exempt:

  • Companies employing apprentices with total wages not exceeding six times the annual minimum wage (SMIC).
  • Civil law partnerships (SCM) with non-commercial activities (under certain conditions).
  • Legal entities exclusively focused on education.
  • Employer groups composed of farmers or agricultural civil companies benefiting from the exemption themselves.

Why contribute the apprenticeship tax to us ?

By contributing the apprenticeship tax to the Faculty of Physics and Engineering at the University of Strasbourg, you are making a strong choice to support our faculty and its students, who will be the professionals of tomorrow. With this gesture, you can help provide us with the means to achieve our ambitions: offering high-quality education that is open to the socio-economic world and focused on the future, aiming to train the professionals and experts of tomorrow in various fields of physical engineering, as well as citizens prepared to face the challenges of our contemporary world.

Your financial support is essential to help us evolve our programs and ensure the excellence of our education.

Your tax allows us to:

  • Develop innovative educational projects
  • Acquire state-of-the-art equipment and materials to train our students in advanced techniques
  • Support the professionalization of our students
  • Train and guide your future collaborators in line with the evolving needs of businesses

How to Pay the Balance of the Apprenticeship Tax

You wish to allocate the apprenticeship tax in favor of the Faculty of Physics and Engineering at the University of Strasbourg and its students. We thank you in advance for your support and interest in our institution.

How to proceed? The process for collecting and redistributing the balance is changing. Starting in 2023, it will be directly collected by URSSAF and the Mutualité Sociale Agricole, which will transfer it to the Caisse des Dépôts. The distribution will be done online through SOLTéA, the national platform dedicated to the distribution of the apprenticeship tax balance, developed and managed by the Caisse des Dépôts.

  • Go to SOLTéA to allocate your balance
  • Enter the name of the department: Faculty of Physics and Engineering - Management Code (UAI): 0673024Y in the search engine
  • Specify the credits you wish to allocate.

More information at soltea.gouv.fr