French Apprenticeship Tax 2026: Calculation, Payment and Employer Obligations

The French apprenticeship tax (taxe d'apprentissage) is a mandatory employer levy that funds vocational and apprenticeship training across France. In 2026, its calculation rules, payment schedule and allocation mechanisms remain governed by the French Labour Code (Articles L6241-1 et seq.) and URSSAF guidelines. This guide gives you a full overview of your obligations, with a concrete numerical example.

The apprenticeship tax applies to all companies located in France that employ at least one employee and are subject to corporate or personal income tax on business profits (IS or BIC). This covers:

• ▸Commercial companies (SARL, SAS, SA, etc.) regardless of size or sector.
• ▸Sole traders and micro-businesses under the BIC tax regime with employees.
• ▸Economic interest groups (GIE) with salaried staff.

Exemptions include:

• ▸Craft businesses (registered in the trade directory) that employ only apprentices.
• ▸Non-profit organisations whose activities are non-commercial under French tax law.
• ▸Agricultural employers, who are subject to a separate contribution managed by OCAPIAT.

Taxable base: gross payroll

The taxable base is the gross payroll (masse salariale brute) for the previous calendar year, meaning all remuneration subject to social security contributions paid between 1 January and 31 December N-1.

Applicable rates in 2026

Supplementary Apprenticeship Contribution (CSA)

Companies with more than 250 employees that do not meet the minimum 5% alternance worker threshold must pay an additional levy — the contribution supplémentaire à l'apprentissage (CSA) — at a rate of 0.09% of gross payroll.

Numerical example: 10-employee SME in Île-de-France

• ▸Gross payroll 2025: €500,000
• ▸Applicable rate (Île-de-France): 0.68%
• ▸Total apprenticeship tax: €500,000 × 0.68% = €3,400
  • ▸Quota: €500,000 × 0.59% = €2,950 (collected by URSSAF)
  • ▸13% balance: €3,400 − €2,950 = €450 (employer's free allocation)

No CSA applies as the company has fewer than 250 employees.

Since the 2018 vocational training reform, the apprenticeship tax is fully integrated into the monthly DSN (Déclaration Sociale Nominative) cycle. There is no longer a separate tax return.

• ▸Quota: collected monthly by URSSAF via DSN (deadline: 15th of the following month for companies under 50 employees; 5th for 50+).
• ▸13% balance: paid directly by the employer to accredited educational institutions by 31 May 2026 (for 2025 payroll). Does not go through URSSAF.

If the balance is not paid by 31 May, it becomes due to the French Treasury, with late-payment interest of 0.20% per month.

• ▸Quota (87%): collected by URSSAF and redistributed to apprenticeship training centres (CFA) via the relevant OPCO. Employers have no say in the allocation. For agricultural and food sectors, the reference OPCO is OCAPIAT.
• ▸Non-quota / 13% balance: the employer freely allocates this portion to accredited schools — vocational high schools, BTS programmes, engineering schools, universities, etc. This is the strategic lever for building school-company partnerships.

1. ▸Configure your payroll software to include the apprenticeship tax contribution code.
2. ▸File monthly via DSN on net-entreprises.fr — the quota amount is included in your monthly URSSAF payment notice.
3. ▸Pay the 13% balance directly to accredited institutions before 31 May (bank transfer or via a dedicated collection platform).
4. ▸Retain all liberatory receipts (reçus libératoires) issued by recipient institutions for at least 4 years as proof of payment.

• ▸Craft businesses employing only apprentices: full exemption.
• ▸The apprenticeship tax credit (formerly €1,600 per apprentice) was abolished in 2019 and does not apply in 2026.
• ▸CSA reduction: each alternance worker recruited reduces the effective CSA rate for companies above 250 employees.
• ▸13% balance payments: these are liberatory payments that discharge your tax liability — they are not additional deductible expenses.

Managing the apprenticeship tax effectively requires year-round attention. The monthly quota filing via DSN and the 31 May deadline for the 13% balance demand early planning.

Key takeaways:

• ▸Taxable base: gross payroll of the previous year.
• ▸Rates: 0.68% (Île-de-France) / 0.44% (elsewhere).
• ▸CSA: 0.09% for companies over 250 employees below the 5% alternance threshold.
• ▸Quota: monthly collection via URSSAF/DSN.
• ▸13% balance: direct payment to accredited schools by 31 May.
• ▸Retain all receipts for 4 years.

Hayot Expertise helps SME and mid-market company directors calculate, file and optimise their social and fiscal contributions, including the apprenticeship tax. Contact us for a personalised tax review.

What is the difference between the quota and the non-quota in the French apprenticeship tax?

The quota accounts for 87% of the total apprenticeship tax. It is collected monthly by URSSAF via the DSN and automatically redistributed to apprenticeship training centres (CFA). Employers have no control over its allocation. The non-quota (13% balance) is the remaining 13%, which the employer can freely direct to any accredited technical or vocational education institution before 31 May. This is the portion that provides strategic value for building school-company partnerships.

Is a micro-entrepreneur subject to the apprenticeship tax?

Yes, if the micro-entrepreneur operates under the BIC tax regime and employs at least one salaried employee, the apprenticeship tax applies in principle. However, the vast majority of solo micro-entrepreneurs without employees fall outside the scope of the tax. The moment a first employee is hired, it is important to verify the liability with an accountant or by consulting URSSAF's guidance.

What happens if I do not pay the 13% balance by 31 May?

If you fail to pay the 13% balance to accredited institutions by 31 May 2026, the amount becomes automatically due to the French Treasury, with late-payment interest accruing at 0.20% per month. You also lose the ability to direct the funds strategically to partner schools. Early planning — identifying recipient institutions from January onwards — is the best way to avoid this outcome.