Platform SOLTéA: Apprenticeship Tax

Soltéa is an online platform dedicated to the French apprenticeship tax. On the platform, employers can choose to support specific training organisations by attributing the balance of the apprenticeship tax to them.

French apprenticeship tax

The apprenticeship tax, in French ‘taxe d’apprentissage’, is a tax which aims to promote equal access to apprenticeships and development actions.
The apprenticeship tax corresponds to 0.68 % of the gross salary. It is divided into two parts:
– The main part corresponds to 87% of the total tax (0.59% of the gross salary). It is dedicated to finance apprenticeships.
– The balance corresponds to 13% of the total taxes (0.09 % of the gross salary). It is dedicated to support specific institutions to develop skills and support professional integration.

Exemption for foreign companies

In principle, the apprenticeship tax is due by all employers, regardless of the staff headcount. One exception are foreign companies. Since 1st of January 2022, foreign companies are exempt from the apprenticeship taxe as well as the contribution for professional development.

Collection of the apprenticeship tax

Together with other French social contributions and payroll taxes, both the main part and the balance of the apprenticeship tax are collected by URSSAF (or MSA for agricultural companies).
Since 1st of January 2022, the main part is paid in the current year based on the monthly DSN declaration. The balance for 2022 is due in May 2023, based on the DSN declaration for April 2023.

Distributing the balance of the apprenticeship tax via SOLTéA

Until this year, the balance, after deduction of subsidies, was paid directly to an establishment of the employer’s choice.
The principle of free allocation of the balance is maintained, only the procedure changes: Employers will now have to create an account on the platform SOLTéA to allocate their balance to a specific organisation.
The platform is managed by the Caisse des Dépôts which is responsible for the distribution of the apprenticeship tax balance.

Choosing a specific establishment on SOLTéA

In 2023, employers will be able to make their choice on the platform SOLTéA from the end of May 2023 until the beginning of September 2023.

To help employers in their choices, each authorized establishment and apprentice training centre is presented on the platform with a descriptive sheet. Employers who wish to promote a specific centre will also be able to search for it with the unique SIRET number.

Sanctions for not choosing an establishment

An employer who does not distribute the balance via SOLTéA is not subject to any specific sanctions. Only irregularities related to the payment of the contribution may be subject to sanctions and penalties.

Though, attributing the balance of the apprenticeship tax via the platform SOLTéA is an opportunity to support specific organisations at the employer’s choice.