Companies subject to the apprenticeship tax (TA) are liable for a principal portion of 0.59% of the payroll and a balance of 0.09%. This balance can either represent a provision of equipment and materials from the employer to an apprentice training center, or finance the development of initial technological and professional training as well as integration, excluding apprenticeship. In the latter case, the amounts concerned are, from the 2023 financial year, paid to the Caisse des Dépôts and companies indicate, where applicable, on the SOLTéA platform (managed by the Caisse des Dépôts) the establishments or saudi arabia phone number list training courses that should benefit from it.
In 2023, 1.4 million companies are liable for the apprenticeship tax. Among them, just over 470,000 (34%) have allocated credits to the authorized establishments of their choice for a total amount of 334 million euros (i.e. 72% of the fund available for distribution).
Figure 1. Apprenticeship tax balance and amounts allocated by company size (SIREN grid) in 2023
The share of the TA balance that is earmarked ranges from 49% for the category of companies with fewer than 20 employees to 96% for companies with 5,000 employees or more (Graph 1). This characteristic partly explains why the share of earmarked amounts is lower in Corsica and in the DROMs where the share of microenterprises is the highest. Private non-profit higher education is generally the primary beneficiary of earmarked amounts, even if companies with more than 5,000 employees earmark larger amounts towards public higher education.