Paying the apprenticeship tax (France only)
Employers in France are required to pay an apprentice tax. Legislation passed in 2020 simplified the payment process.
The tax is equivalent to 0.68% of the payroll, broken down as follows:
- one part equal to 87% of the tax is collected by URSSAF and paid over to France Compétences. It is used to finance national apprenticeship schemes
- one part equal to 13% of the tax is paid directly to certified establishments to provide support
You can now pay this part (13%) of the apprenticeship tax directly to the Saint-Étienne School of Economics.
How does it work?
- Calculate the amount you owe under the 13% part. This is calculated based on the payroll for the previous financial year.
- Send your contribution (by cheque or bank transfer) to the Saint-Étienne School of Economics before the end of May.
For further information: se2 @ univ-st-etienne.fr
Université Jean Monnet