What is an apprenticeship tax ?


An apprenticeship tax is required for any employer subject to income and corporate tax with the aim to fund the apprenticeship program.

Since 2006, companies have to contribute to the tax through a collecting institution (OCTA), still they can choose their beneficiaries.

Calculation method


Calculation base for apprenticeship tax: 0.68% of the salary mass


• 51% FOR REGIONS (apprenticeship development)

• 26% IN QUOTAS for the Apprentice Training Centers (CFA)

• 23% NON-QUOTAS for other training spends, divided into 2 categories which can not be combined:

A Category = 65% of the scale (every training from CAP to 2-years after A-Level)

B Category = 35% of the scale (every training after Licence Degree)

If you want to distribute to ESMA the apprenticeship tax:

You can pay your tax by approaching your certified accountant,

or your collecting agency

specifying the tax amount you wish to make ESMA benefit from.

Do you want more information about apprenticeship tax?

Contact : Benjamin Vanlierde

+33 6 63 60 44 28


Download our contact form for the apprenticeship tax