The platform collecting the apprenticeship tax opens on May 27, 2024 to businesses. Review the changes in procedures since 2023 and the 2024 schedule.
The platform for allocating the balance of the apprenticeship tax (13% of the total amount - i.e., 0.09% of the gross payroll) is managed by the Caisse des Dépôts et Consignations. This technical reform does not change the basic rule: companies continue to allocate these 13% to the educational institutions of their choice.
The terms and conditions for 2024
What has changed since 2023
- Companies no longer pay their apprenticeship tax balances directly to beneficiary establishments: URSSAF and MSA collect them in a single instalment.
- The amounts collected are transferred to the Caisse des Dépôts et Consignations (CDC), which manages them.
- Companies log on to CDC's Soltéa platform to designate their beneficiary establishments and specify the amount allocated to each.
- CDC pays the educational establishments the amounts indicated by the companies, after deduction of administration costs.
What doesn't change
- The balance of the apprenticeship tax remains at 0.09% of gross payroll for the previous year (2023 in this case).
- It remains the only tax that companies are free to allocate to the beneficiaries of their choice, among authorized educational establishments.
- It requires a voluntary approach on the part of the company to ensure that its apprenticeship tax balance is channelled to specific establishments.
2024 calendar
When designate beneficiaries?
The Soltéa platform is available to companies starting May 27th 2024. They will be able to designate their beneficiaries throughout this period.
When will the beneficiary establishments receive the funds?
CDC will pay the sums collected to the educational establishments in two instalments: see Soltéa timetable on-line
1st allocation period
May 27, 2024: Start of 1st allocation period and opening of SOLTéA for employers
August 2, 2024: Closing of 1st allocation period
August 9, 2024: 1st transfer of funds distributed to establishments by employers
2nd allocation period
August 12, 2024: Start of 2nd allocation period
October 4, 2024: End of distribution campaign on SOLTéA
October 11, 2024: 2nd transfer of funds distributed to establishments by employers
October 25, 2024: Payment of undistributed funds by regulation
Frequently Asked Questions
What happens if I forget to go to the Soltea platform to allocate my apprenticeship tax balance?
You'll be up to date with your legal obligations. However, you will be depriving yourself of a unique right: that of allocating tax to the educational establishments of your choice.
Whom do I contact to get my final receipt?
In the past, this receipt enabled you to prove that you had paid your balance of tax to educational establishments. You no longer need it, since this balance is collected by URSSAF or MSA. The administration has proof of your payment.
How will educational establishments know that I am supporting them?
The Soltea platform keeps a detailed account of the companies' choices. Each educational establishment will have full visibility of the identity of the corporate donors and on the amounts allocated on the payment dates.
What is the apprenticeship tax?
The apprenticeship tax funds apprenticeship and technological and professional training.
Why pay your tax to GEM?
Contribute to shaping responsible leaders at the first school that has become a mission-driven company. GEM constantly innovates in its pedagogy to support its students, your teams, and your transformation challenges.
How to pay your tax to GEM
Transfer 13% of your apprenticeship tax to GEM in 4 key steps. The Soltéa platform allows you to allocate your tax to the institution you wish to support.Updated 4/29/2024