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Apprenticeship tax: what's changed in 2023

In 2023, the French government has set up a platform for allocating the balance of the apprenticeship tax (13% of the total amount - i.e. 0.09% of gross payroll), managed by the Caisse des Dépôts et Consignations. This technical reform does not alter the basic rule: companies continue to allocate this 13% to the educational establishments of their choice.

What is the apprenticeship tax? | Why pay your tax to GEM? |  Apprenticeship tax : what changed 2023 | I contribute to GEM


 

 

What doesn't change

  • The balance of the apprenticeship tax remains at 0.09% of gross payroll for the previous year (2022 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.

 

What's new

  • 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 Soltea 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.

 

Apprenticeship tax balance in 2023: the timetable

When designate beneficiaries? 
The Soltéa platform is available to companies from May 25 to September 7, 2023. They will be able to designate their beneficiaries throughout this period.

Companies create their account using their Siret number. 
A search engine integrated into the site facilitates the search for establishments and avoids possible assignment errors.

SIRET GEM SUR SOLTEA : 81738914100018 

 

When will the beneficiary establishments receive the funds?

CDC will pay the sums collected to the educational establishments in three instalments: July 15, September 15 and October 15, 2023.

 

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 the amounts allocated, throughout the payout campaign (July 15 to October 15).

 

Updated 1/18/2024