Apprenticeship tax

Published on :

4 January 2022

CONTRIBUTE

YOUR SUPPORT FOR EXCELLENT TRAINING

CONTRIBUTE

PROMOTING A DEFENCE CULTURE AMONG YOUNG PEOPLE

Apprenticeship tax is a tax payable by companies subject to income tax or corporation tax, regardless of their status. It helps finance apprenticeships, technological and vocational training and professional integration.

Download the apprenticeship tax brochure

ITS CALCULATION

The apprenticeship tax is based on the previous year's payroll. Its tax rate is 0.68% of gross payroll. Law n°2018-771 of 05/09/2018, for the freedom to choose one's professional future, has changed the conditions for eligibility for the apprenticeship tax. The Institute is now only authorised to collect the tax under the non-quota heading (see the list, by establishment or organisation, of technological training courses giving entitlement to the 2022 apprenticeship tax published on the website of the Prefecture of the Île-de-France region).

ITS DISTRIBUTION

Since 2020, the apprenticeship tax has comprised 2 parts:
- a fraction equal to 87 % of the tax intended to finance apprenticeships
- a fraction equal to 13 % of the tax dedicated to financing initial technological and vocational training courses other than apprenticeships.

HOW TO PAY THE APPRENTICESHIP TAX TO IHEDN?

- By sending a cheque to IHEDN, payable to "Agence Comptable de l'IHEDN".
- By making a bank transfer to the IHEDN bank account (cf. RIB provided in the brochure)
- On request (to taxe.apprentissage@ihedn.fr), a payment receipt will be sent to you by e-mail.

SUPPORT

OUR "IHEDN-JEUNES" CYCLES

Using the boarding school principle to encourage cohesion, participants at baccalaureate level, students and working people, civilians and military personnel, learn about defence issues in the same way and using the same teaching methods as their elders at the IHEDN.

5 annual cycles of 5.5 days,
in Paris, the provinces and overseas,
for around 80 young people.