Usefulness of the Learning Tax for the Community and the Entrepreneur

It is always frustrating to pay a tax without really knowing what it is for. The apprenticeship tax is a nebula for many entrepreneurs. However, this is the only tax that allows the entrepreneur to freely choose his assignment. It would be a shame not to use this lever to establish or strengthen partnerships with schools. After a reminder of the main points to know about this tax, find out what your room for maneuver to choose the beneficiaries of your payments.

What is the apprenticeship tax and what is it for?

It is a compulsory tax calculated on the gross wage bill (social security base) which is intended to finance initial technological and professional training. It participates mainly in financing the development of learning, but also the classical way.

Since the 2015 Finance Law and to date, the tax collected is divided into 3 fractions:

• Regional fraction (51%) : amount paid to regions to fund the development of apprenticeship
• Quota (26%) : fraction used to finance the cost of training apprentices (resources for Apprentice Training Centers and other learning sections)
• Non-quota (23%) also called “scale”: to finance institutions (except learning device) providing full-time technical and professional training leading to a diploma or title registered with the RNCP.

Who is subject to this tax?

To be liable to the business tax, an enterprise must satisfy the following 3 conditions:

• To be domiciled or established in France
• Employ at least 1 employee
• Be subject to SI or IR under BICs

Calculation and Payment of the Apprenticeship tax

The basis of calculation is based on the payroll of the previous year. The rate is set at 0.68% (excluding Alsace Moselle). The settlement of the tax must take place before February 28, 2017 midnight with an OCTA.

The role of the Collecting body for the Apprenticeship tax

The amount of this tax is paid to certified apprenticeship tax collectors (OCTA).

Not to be confused with the solicitations of the schools asking the heads of enterprise the allocation of their apprenticeship tax. This operation can only be done through the OCTA chosen, direct payments to schools being prohibited.

This is where the CCI Paris Ile-de-France comes in as a collecting body for the apprenticeship tax providing value-added services to simplify formalities.

What are the Margins of Maneuver of the Contractor?

You can choose the allocation of your tax for two fractions:

• Quota (reserved for CFA): you are free to choose the CFA. It should be noted that companies employing at least one apprentice must contribute as a priority to the financing of the host CFA for an amount at least equal to the actual cost of the training, within the limit of the available quota. In the event of a remainder, they are free to assign it as they see fit.
• Out of quota: you have full latitude to choose the institution (s) benefiting from your financial aid by respecting the breakdown between 2 categories: 65% for category A, level V (CAP), IV (Bac) and III (Bac level) + 2) and 35% for category B: levels II (License , Bac +3 and 4) and I (Bac + 5 and +)

How to do?

To choose the assignment, contact your OCTA. The CCI Paris Ile-de-France allows you to perform this operation simply through its dedicated interface. All you have to do is visit the business area. Are at your disposal practical tools for calculating, declaring and editing the payment slips of the online learning tax?

In conclusion, the apprenticeship tax plays a central role in the financing of training, an important role for the general provision of competent employees. It also allows you to target your help and thus be able to develop partnerships with certain institutions or simply help the one in which you studied.