Source date: 2026-04-28
Balance of the apprenticeship tax: when to declare and pay? Published on April 29, 2026 - Entreprendre Service Public / Directorate for Legal and Administrative Information (Prime Minister)
The balance of the apprenticeship tax (AT) must be declared and paid in the April DSN, due on May 5 or May 15, 2026, depending on the payroll payment date.
What is the balance of the apprenticeship tax?
The apprenticeship tax is owed by any sole proprietorship, company, or economic interest group subject to income tax under the BIC category: titleContent or corporate tax. Liable companies must have their registered office in France and employ at least one employee.
The AT is split into two portions:
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the main portion, declared monthly;
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the "balance" portion, declared and paid annually.
The "balance" portion contributes to the development of initial technological and vocational training and professional integration. It is set at 0.09% of the payroll mass.
It is declared and paid annually to Urssaf or the Agricultural Mutual Social Security Fund (MSA).
These bodies then transfer this balance to the Caisse des dépôts, which forwards the funds collected and allocated via SOLTéA to the training programs and organizations chosen by companies.
Companies located in Alsace-Moselle are not subject to the balance of the apprenticeship tax.
Declaration and payment of the apprenticeship tax balance
The declaration and payment of the AT balance for the year 2025 will be made for each establishment in the April 2026 DSN. This is due:
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on May 5, 2026, for companies with 50 or more employees;
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on May 15, 2026, for other companies.
This declaration uses the value "076 - Balance of the apprenticeship tax paid in cash" in the "Contribution code - S21.G00.82.002" block.
Companies may also benefit from deductions against the apprenticeship tax balance. There are two types of deductions:
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in-kind grants paid to apprenticeship training centers in the form of equipment and materials;
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the deduction known as the "alternants bonus" for companies with more than 250 employees that exceed, during a given year, the 5% threshold of apprentice employees and Industrial Training through Research (Cifre) contracts.
These deductions must not exceed the amount of the balance declared for the establishment. They must also be declared in the April 2026 DSN.
Legal texts and references
Online services and forms
- Nominal Social Declaration (DSN) Online service
See also
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SOLTéA, platform for allocating the balance of the apprenticeship tax Ministry responsible for education
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Help - FAQ Ministry responsible for education
Income of individuals engaged in commercial, industrial, or craft activities
Source: Service-Public professionals