How It Works
The apprenticeship tax is a mandatory contribution paid annually by French companies. It funds the development of apprenticeships and technical and vocational training programs to help young people enter the workforce.
Which companies are affected?
All companies with at least one employee that are subject to corporate income tax (IS) or individual income tax (IR) are required to pay the apprenticeship tax.
What is the apprenticeship tax rate?
The amount of the apprenticeship tax is equal to 0.68% of the annual gross payroll.
SEPTEMBER
Starting September 3, I’ll log in to the SOLTéA platform using my Net Entreprises credentials and designate Sport dans la Ville as the recipient of my tax refund.
OCTOBER
Closing of the allocation period.
NOVEMBER
Starting November 5, the second installment of funds distributed by employers.
2026 Apprenticeship Tax Brochure
View the document: 2026 Apprenticeship Tax Brochure
How long can I continue my assignment?
The assignment schedule is set each year by the government and posted on the SOLTéA platform. We recommend that you make your selection as soon as the application period opens to ensure that your assignment is processed.
Can I divide my apprenticeship tax among several recipients?
Yes. The SOLTéA platform allows you to distribute the balance of your apprenticeship tax among several authorized organizations, in whatever proportions you choose.
Since the payment of the apprenticeship tax to Sport dans la Ville is capped at 30% of the balance, you have the option, if you wish, to allocate the remainder (up to 70%) to Sport dans la Ville Vacances et Formation, in order to help more young people access training and employment.
In summary:
• up to 30% for Sport dans la Ville (SIRET: 42115680300031)
• up to 70% for Sport dans la Ville Vacances et Formation
(SIRET: 90774496500019)
What is the SOLTéA platform?
SOLTéA is the national platform that allows companies to allocate the remaining balance of their apprenticeship tax among the authorized organizations of their choice. The funds collected by Urssaf are then transferred to the designated recipients.
Why pay your apprenticeship tax to Sport dans la Ville ?
By choosing Sport dans la Ville, you are helping to support thousands of young people from priority areas in achieving academic success, receiving career guidance, transitioning into the workforce, and gaining access to employment.
Your support helps, among other things, to:
- Develop career guidance and job placement programs;
- Support young people as they build a plan for their future;
- Promote equal opportunity;
- Strengthen the connections between businesses and the talent of tomorrow;
- Prepare young people for the norms of the professional world and help them gain access to long-term employment.
What is the apprenticeship tax?
The apprenticeship tax is a mandatory contribution paid by companies. It helps fund career guidance, vocational training, and the integration of young people into the workforce. It consists of a main portion and a balance that companies can allocate to authorized organizations through the SOLTéA platform. Companies may allocate 13% of the tax to any of the listed organizations they wish to support.
