A mandatory contribution that funds apprenticeship.

01 Definition and principles

The apprenticeship tax funds work-study (alternance) programmes and vocational training.

It applies to all companies regardless of sector — and allows direct support for accredited schools, CFA training centres and vocational training organisations.

Since the 2019 reform, 87% of the tax is collected by URSSAF and redistributed to France Compétences (national funding).

The remaining 13%, known as the "free balance", is at the company's discretion — it chooses the beneficiary institution (such as Enerlab Academy).

02 Who is affected ?

The tax applies to a broad range of companies.

• Companies subject to income tax or corporation tax
• Companies with a commercial, industrial or craft activity
• Micro-entrepreneurs (under certain conditions)
• Liberal professions and regulated occupations

03 Rate and calculation

The rate varies according to sector and company status.

04 Possible exemptions

Certain situations entitle companies to a full or partial exemption.

• Micro-businesses (micro-entrepreneurs below threshold)
• Companies in their start-up phase (first year)
• Certain specific structures (associations, social economy, etc.)

05 Benefits for your company

Four reasons to choose Enerlab Academy as the beneficiary of your free balance.

06 What you fund

Your contribution goes directly towards:

• Initial work-study programmes (Bac Pro, BTS, Master's degrees)
• Teaching equipment and educational materials
• Improvements to training infrastructure
• Internships and educational projects
• Professional integration for students