Declaration and payment of the additional apprenticeship contribution in March 2023
Companies with more than 250 employees must make their declaration of the supplementary apprenticeship contribution (CSA) due for the year 2022 in the March 2023 NSD, which will be due on 5 or 17 April 2023.
The additional apprenticeship contribution due for the year 2022 must be declared and paid to Urssaf in the Nominative Social Declaration (DSN) of March 2023. This will be due on 5 or 17 April 2023.
This deadline concerns periods of employment completed since 1 January 2022.
The CSA, whose purpose is to encourage the employment of alternating work experience in large companies, is annual. It is now collected by the Urssaf services (it was previously collected by the skills operators).
This contribution is progressive: the fewer young people a company employs in work-linked training as a proportion of its total workforce, the higher the contribution it pays.
!!!WARNING!!! Notification of the workforce by Urssaf and calculation of the CSA
Since 24 February 2023, Urssaf notifies the companies concerned of the average annual workforce to calculate the rate of contracts promoting professional integration (CFIP) of the company and to declare the CSA due for 2022.
The CFIP correspond to :
- Professionalisation contracts
- Apprenticeship contracts
Which companies are concerned?
The supplementary apprenticeship contribution is payable by companies that
– Have at least 250 employees
– Employ less than 5% of employees belonging to one of the following categories:
- A student following a training course in which they alternate between classes in an establishment and work experience in a company. The work-study programme.
- Someone is employed in their first year of employment on a permanent contract (CDI) following their work-study programme (see point 1).
- A young person benefitting from a Cifre
If you wish to find out more, do not hesitate to contact us via telephone +33 (0) 1 53 93 94 20 or by mail at [email protected]. Our team of experts will happily assist you with any queries you might have.
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