French apprenticeship tax — reporting the main part and the balance

The French apprenticeship tax funds apprenticeships and technological and vocational training. It is computed on the pay given to employees and is reported through the monthly payroll declaration (DSN) — there is no separate form. The point that governs everything: it has TWO fractions that do not follow the same calendar. In the general case the rate is 0.68% of payroll, made up of a main part of 0.59% reported and paid MONTHLY through the payroll declaration, and a balance of 0.09% reported ANNUALLY on the April declaration and paid in May. In the Alsace-Moselle departments the rate is 0.44%, all of it falls under the main part, and there is no "balance" fraction to report or pay. An employer of apprentices may be exempt, month by month, on two cumulative conditions assessed on the previous month.

Up to date for 2026 — verified on September 11, 2026Official procedure, no printed formGuide: about 30 min

Deadlines

Main part: every month, on the 5th or the 15th: Reported monthly through the payroll declaration and paid to the social security collection agency on the same dates as social security contributions: the 5th for employers with 50 or more staff whose pay is given in the same month as the work period, the 15th otherwise — employers with 50 or more staff paying in arrears, and employers with fewer than 50 staff.
Balance: reported in April, paid in May: The 0.09% balance is reported annually on the April payroll declaration and paid in May. The balance on 2025 payroll is therefore reported in April 2026 and paid in May 2026.
Deductions from the balance: from the April declaration: Deductions from the balance are reported annually from the April declaration, and come off the year N balance paid in May of year N+1.
Quarterly payment for some very small businesses: Some very small businesses chose to settle their contributions quarterly: the main part of the tax is then paid quarterly.

Documents to prepare

Previous month's payroll, rounded to the nearest euro
Headcount and place of establishment, which govern the rate and the filing date
Number of apprentices employed in the previous month, for the monthly exemption
Internship allowances paid, which enter the base above €4.50 an hour
Spending on training-centre equipment and benefits in kind given in the previous year, for the deductions
List of establishments, since the balance is reported for each of them

See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

Any sole trader, company or economic interest grouping carrying on a commercial, craft or industrial activity, with an establishment in France, taxed on income under the commercial profits category or subject to corporation tax
Mutual insurers and mutualist bodies, covered since 1 March 2025
Associations, bodies, foundations, endowment funds, congregations and non-profit unions, covered from March 2026
NOT covered: a sole trader or company that elected the partnership tax regime and carries on activities falling under non-commercial profits — the professions in particular — or agricultural profits
Nor agricultural employer groupings, agricultural cooperatives and their supply and purchasing unions, legal entities whose sole purpose is teaching, craft, maritime, inland waterway transport and transport business cooperatives and unions, social housing bodies, construction cooperatives, and companies and unions producing, processing, preserving and selling agricultural produce

Worked example

Example: Ateliers Vasseur, 52 staff, reports its two fractions at two different times

Ateliers Vasseur employs 52 people and pays January salaries on 28 January 2026, with no payment in arrears. The main part of the apprenticeship tax — 0.59% of January payroll — is reported in the payroll declaration filed on 5 February 2026 and paid to the collection agency on that date, like social security contributions. The balance does not follow that rhythm: the 0.09% charged on the whole of 2025 payroll is reported on the April 2026 declaration, establishment by establishment, under personnel type code 995, and paid in May 2026. As the business gave equipment to an apprentice training centre in 2025, it deducts those benefits in kind from the balance, reporting them under personnel type code 996. Had Ateliers Vasseur been established in the Alsace-Moselle departments, the rate would have been 0.44%, all of it under the main part, and there would have been no balance to report or pay.

How to fill it in, step by step

Check that you are liable: commercial, craft or industrial activity, an establishment in France, taxed on income under the commercial profits category or subject to corporation tax.
Check the monthly exemption for employers of apprentices: for a given month, the employer is exempt where, in the PREVIOUS month, it employed at least 1 apprentice AND its payroll was no more than 6 times the monthly minimum wage, that is €11,202.10. The exemption is assessed every month on those two tests.
Compute the base: the previous month's payroll multiplied by the rate. Payroll covers pay subject to social security contributions — including sums paid to company officers and internship allowances above €4.50 an hour — and benefits in kind given by the business. Taxable pay is rounded to the nearest euro, a half-euro counting as one.
Leave out pay given to apprentices if you employ fewer than 11 people: it falls outside the tax base.
Apply the rate matching where you are established: 0.68% in the general case, split into 0.59% main part and 0.09% balance; 0.44% in the Alsace-Moselle departments, entirely as main part.
Report the main part MONTHLY through the payroll declaration and pay it to the collection agency on the same dates as social security contributions.
Report the balance ANNUALLY on the April payroll declaration, for each of the business's establishments, under personnel type code 995, and pay it in May.
Deduct what can be deducted: investment in equipment and materials for an apprentice training centre the business runs, and innovative apprenticeship training offers never delivered nationally — capped at 10% of the main part for year N-1 — from the main part; benefits in kind given to apprentice training centres as equipment and materials, reported under personnel type code 996, from the balance.

The form, line by line

Main part — 0.59%: Funds apprenticeships, collected by the social security collection agency or the agricultural social insurance fund, reported and paid every month with the payroll declaration.
Balance — 0.09%: Funds initial technological and vocational training, paid annually to the collection agency or the agricultural fund, reported on the April declaration and paid in May.
Personnel type code 995: The code under which the apprenticeship tax balance is reported, for EACH of the business's establishments.
Personnel type code 996: The code under which the deduction for benefits in kind given to apprentice training centres, as equipment and materials, is reported.
Cap on deductions from the main part: Training-centre and innovative-training spending is measured on what was paid in the year before the deduction, and deductions may not exceed 10% of the main part of the tax for year N-1.
The Alsace-Moselle case: A rate of 0.44%, entirely as main part: there is neither a "balance" fraction to report nor a balance to pay.

Good to know

There is no apprenticeship tax form: the business reports it WITHIN the payroll declaration, which is why its two fractions follow that declaration's calendar.
The exemption for employers of apprentices is not annual: it is assessed EVERY MONTH, on the previous month's position, and may therefore apply in some months and not others.
Internship allowances paid under a placement agreement enter the base once they exceed €4.50 an hour.
Pay given to apprentices is excluded from the base for businesses with fewer than 11 staff — an exclusion from the base, distinct from the monthly exemption.
Mutual insurers and mutualist bodies have been covered since 1 March 2025; associations, foundations, endowment funds, congregations and non-profit unions are covered from March 2026.
The balance collected by the agencies is then transferred to the state deposits and consignments fund.
A business falling under non-commercial profits — a profession that elected the partnership tax regime — escapes the apprenticeship tax.

Common mistakes

Treating the apprenticeship tax as a single annual return: the main part is MONTHLY, only the balance is annual.
Reporting the balance other than on the April declaration, or paying it other than in May.
Reporting a balance in the Alsace-Moselle departments: there is none, the whole 0.44% rate falls under the main part.
Assessing the apprentice-employer exemption on the current month: both conditions are read on the PREVIOUS month.
Overlooking one of the two exemption conditions: at least 1 apprentice AND payroll of no more than €11,202.10 are both required.
Leaving internship allowances out of the base: they enter it above €4.50 an hour.
Confusing the exclusion of apprentices' pay for businesses with fewer than 11 staff, a rule about the base, with the monthly exemption, a rule about liability.
Deducting more than 10% of the year N-1 main part for training-centre and innovative-training spending.
Reporting the balance on a single establishment: it is reported for each of the business's establishments, under personnel type code 995.

Frequently asked questions

What is the apprenticeship tax rate?

0.68% of payroll in the general case — a main part of 0.59% and a balance of 0.09% — and 0.44% in the Alsace-Moselle departments, entirely as main part.

How is it reported?

Through the monthly payroll declaration. The main part is reported monthly, the balance annually on the April declaration, under personnel type code 995, for each establishment.

When must it be paid?

The main part every month when the payroll declaration is filed, on the 5th or the 15th depending on headcount and whether pay is given in arrears — quarterly for some very small businesses that chose that rhythm. The balance is paid annually in May.

Is an employer of apprentices exempt?

For a given month, yes, if both conditions were met in the previous month: employing at least 1 apprentice, and payroll of no more than 6 times the monthly minimum wage, that is €11,202.10. The exemption is assessed every month.

Which spending is deductible?

From the main part: investment in equipment and materials for an apprentice training centre the business runs, and innovative apprenticeship training offers never delivered nationally, capped at 10% of the year N-1 main part. From the balance: benefits in kind given to training centres as equipment and materials, reported under personnel type code 996.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.