Apprenticeship tax
The apprenticeship tax is a tax designed to promote access to vocational training in France, and applies to all companies with at least one employee domiciled in France. Part of this tax is freely allocated by the companies liable for it. Since 2023, the Break Poverty Institute has been eligible to collect the balance of the apprenticeship tax.
By allocating the balance of your apprenticeship tax to the Break Poverty Institute, you are helping thousands of disadvantaged young people to find training and employment.
Together, let’s break the cycle of poverty.
How does the apprenticeship tax work ?
The Break Poverty Institute :
the solution to sustainable poverty reduction in France
Founded in 2017 by business leaders, the Break Poverty Institute designs and implements innovative, high-impact social solutions for disadvantaged young people to eradicate poverty in France. An expert in poverty, the Break Poverty Institute creates strategic alliances between companies, associations and public authorities to ensure that poor children do not become poor adults. Since 2018, our programs have been included in the National Strategy to Combat Poverty.
20000
Disadvantaged young people supported in 2022
40
where our programs are deployed
6
1 EURO INVESTED MEANS 6 EUROS RAISED FOR DISADVANTAGED YOUNG PEOPLE
5 good reasons to support us :
1. You help thousands of disadvantaged young people find jobs
2. You break the vicious circle of poverty for good
3. You finance innovative, high-impact solutions for equal opportunities
4. You act locally in over 40 territories in France
5. Strengthen your company’s social responsibility
Discover the 2024 SOLTéA platform calendar
How to allocate your apprenticeship tax balance to us?
From May 27, 2024, all you have to do is designate the Break Poverty Institute as the recipient institution on SoltéA, the earmarking platform provided by the Caisse des dépôts et des consignations.
Click on the button below to go directly to our page and allocate your balance.
We look forward to hearing from you.
If you have any questions, please contact Morgane Le Pord, Development Manager
taxe-apprentissage@breakpoverty.com
mlepord@breakpoverty.com
To find out more
Who does the apprenticeship tax apply to ?
Apprenticeship tax must be paid by companies subject to income/corporate tax, headquartered in France and employing at least one employee. Certain exemptions and partial deductions may apply, depending on specific criteria.
To find out more, click here !
How to declare it ?
The balance of the apprenticeship tax must be declared in an annual DSN (Déclaration Sociale Nominative) specifically dedicated to the balance.
For more information : click here !
How to calculate the amount of tax and its balance ?
Its amount is equivalent to 0.68% of the company’s payroll. It is made up of a main portion (0.59% of payroll) and a balance (0.09% of payroll) – with the exception of Moselle, Bas-Rhin and Haut-Rhin, where a local law applies.
The balance of the taxe d’apprentissage can be transferred to eligible organizations via SoltéA, an online service provided by the Caisse des dépôts et des consignations. Payment must be made by May 5, 2024. Log on to Soltéa to direct the balance of your taxe d’apprentissage to Break Poverty.
How do I pay my balance ?
Once you’re on the SOLTéA platform, you’ll need to select the organizations to which you’d like to allocate the balance of your tax, and the percentage of the balance you’d like to give them.
As the Break Poverty Institute has been selected on the basis of a dossier, we are included in the list of eligible organizations in the 13th category of beneficiaries set out in article L. 6241-5 of the French Labor Code. Organizations in this category are only entitled to receive a maximum of 30% of a balance, so you’ll need to divide this amount between at least 4 beneficiaries.
You can search for organizations by name or SIRET number, or follow a specific URL to access their establishment files and designate them as beneficiaries.
Institut Break Poverty’s SIRET number : 878 683 093 00016
Photo credit : ©jessica – AdobeStock
