Ongoing professional and apprenticeship tax

The ongoing professional training tax concerns all types of business structures with employees. The aim of this tax is to participate towards the financing of ongoing training for staff and job seekers through the payment of an annual contribution. The amount depends on the number of employees.

 

The aim of the apprenticeship tax is to participate towards the financing of expenses which are necessary for the development of professional and technological training. Only business structures matching the following cumulative criteria are required to pay this tax:

• Are subject to corporate or income tax
• Have their headquarters in France
• Have at least one employee

There are also various reasons for an exemption from this tax.

Since 2019, the professional training and apprenticeship tax contributions are combined in a single contribution to the professional training and work-study training programme. This single tax is declared to organizations under the name of OPCO. They are the operating companies responsible for supporting professional training.

 

At Maupard, we can take care of the following for you:

• To determine whether or not you are subject to the training tax
• To find the OPCO which your company reports to
• To make the 2 declarations which are to be made every year (down payment + balance)

Please note that from the 1^st January 2022, it is Urssaf that will directly collect this single tax.

If you want to know more about this tax, please feel free to contact us at [email protected]