What is the apprenticeship tax?

The apprenticeship tax funds apprenticeship and technological and professional training.

Pay your tax to GEM

Businesses subject to income tax or corporate tax, with at least one establishment in France and employing at least one employee, are liable for the apprenticeship tax to Social Security and Family Benefits Collection Agency (Urssaf in French) or Agricultural Social Security (MSA in French).

The payment of the apprenticeship tax consists of two parts. The main part, declared to Urssaf through the nominative social declaration (DSN in French), and the balance of the apprenticeship tax (AT) which corresponds to 13% of AT. These funds are intended for liberating expenses incurred by the company.

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 since 2023 does not change the basic rule: companies continue to allocate these 13% to the educational institutions of their choice.

How to designate the establishments to which the balance of the tax must be paid?

Following their declaration in DSN, employers liable for the balance of the apprenticeship tax can log in to the Soltéa platform to allocate all or part of the balance of their apprenticeship tax to one or more accredited establishments until September. When creating an account on the Soltéa platform, the credentials to log in are obtained through Net-entreprises.

GEM is authorized to receive your apprenticeship tax payment 
SIRET GEM on the SOLTEA plateform : 81738914100018

Why pay your tax to GEM? As a mission-driven company, Grenoble Ecole de Management shares with its partners a commitment to social and environmental responsibility, bringing together a community of interests that goes far beyond the economic dimension.

For a useful and committed apprenticeship tax, support GEM!

Pay your tax to GEM

Updated 4/29/2024