Apprenticeship tax: mandatory or not?

The apprenticeship tax is payable by all companies with an activity in France (i.e. income and operation).

Companies employing apprentices and whose total remuneration (excluding employers' social security contributions) does not exceed €105,596.40 are still exempt.

It is calculated on the payroll of the previous year (0.68%). So you don't have to pay anything if you have no employees.

This is the general rule. Nevertheless, many clarifications can be made on this subject. For example, on the cases of exemptions.

Blendy by Cogesten, certified QuickBooks, is at your disposal to answer your questions and provide you with more information.

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