Source date: 2026-03-24
Additional contribution to apprenticeship
Declaration and payment of the CSA: what dates? Published on March 25, 2026 - Entreprendre Service Public / Directorate of Legal and Administrative Information (Prime Minister)
Companies with more than 250 employees must declare and pay the additional contribution to apprenticeship (CSA) owed for the year 2025 in the March DSN, which will be due on April 7 or April 15, 2026.
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The CSA, aimed at encouraging the employment of apprentices in large companies, is annual. It is collected by Urssaf services.
This contribution is progressive. Thus, the fewer young apprentices a company employs (compared to its total workforce), the more it will have to pay a significant contribution.
Which companies are concerned?
The additional contribution to apprenticeship is owed by companies that meet all the following conditions:
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have at least 250 employees;
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have employed less than 5% of employees (compared to the average annual workforce) belonging to one of the following categories: apprentice, employee in their first year of hiring under a permanent contract following an apprenticeship contract, young person benefiting from a Cifre;
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are subject to the apprenticeship tax.
Companies that ceased their activity in 2025 are not liable for the CSA in April 2026.
Notification of workforce by Urssaf and calculation of the CSA
Urssaf has notified the concerned companies of the average annual workforce used to calculate the rate of contracts promoting professional integration (CFIP) of the company and to declare the CSA owed for 2025.
The CFIPs correspond to:
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professionalization contracts;
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apprenticeship contracts;
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industrial training agreement through research (Cifre).
The two workforces calculated and notified by Urssaf to determine the CFIP ratio in the company are:
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EMA CFIP: average annual workforce of the company's CFIPs (numerator of this rate);
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EMA CSA: average annual workforce of the company (denominator of this rate).
The CFIP ratio (EMA CFIP/EMA CSA) calculated determines the rate to be applied to the base (payroll of the previous year) for calculating the amount of the CSA.
The CSA rate, which varies according to the size of the company and its rate of apprentices, is as follows:
Table - Rate of the additional contribution to apprenticeship (CSA) CFIP Ratio
CSA rate for an establishment outside Alsace-Moselle
CSA rate for an establishment in Alsace-Moselle
(from 250 to 2,000 employees)
(more than 2,000 employees)
International volunteering jobs (VIE) and temporary workers are no longer counted in the calculation of the apprentice ratio.
Declaration and payment of the CSA
The additional contribution to apprenticeship owed for the year 2025 must be declared and paid to Urssaf in the social declaration (DSN) of March 2026. This will be due:
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on April 7, 2026, when payroll is paid during the same month as the work period;
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on April 15, 2026, in case of payroll delay.
The declaration and payment of the CSA owed for 2025 must be made by a single establishment of the company for all its establishments:
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in the section "Establishment Contribution - S21.G00.82", with the value "079 – Additional contribution to apprenticeship (CSA)";
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on the type of personnel code (CTP) 998, in the block "Aggregated Contribution - S21.G00.23".
Companies exempt from CSA (companies with an apprentice ratio greater than 5%) must indicate this exemption in the block "Establishment Contribution - S21.G00.82" with the contribution code "080 - Exemption from the additional contribution to apprenticeship" with a value mentioned as zero.
Legal texts and references
Online services and forms
- Social Declaration (DSN) Online service
See also
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The apprenticeship tax and the additional contribution to apprenticeship Urssaf
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Declarative modalities of the Additional Contribution to Apprenticeship (CSA) Net-entreprises-GIP Modernization of social declarations
Source: Service-Public professionals
