{"id":18051,"date":"2022-01-04T16:36:56","date_gmt":"2022-01-04T15:36:56","guid":{"rendered":"https:\/\/ihedn.fr\/?p=18051"},"modified":"2023-01-04T11:24:30","modified_gmt":"2023-01-04T10:24:30","slug":"la-taxe-dapprentissage","status":"publish","type":"post","link":"https:\/\/ihedn.fr\/en\/uncategorized\/la-taxe-dapprentissage\/","title":{"rendered":"Apprenticeship tax"},"content":{"rendered":"
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CONTRIBUTE<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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YOUR SUPPORT FOR EXCELLENT TRAINING<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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CONTRIBUTE<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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PROMOTING A DEFENCE CULTURE AMONG YOUNG PEOPLE<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Apprenticeship tax is a tax payable by companies subject to income tax or corporation tax, regardless of their status. <\/strong>It helps finance apprenticeships, technological and vocational training and professional integration.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tDownload the apprenticeship tax brochure\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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ITS CALCULATION<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tThe apprenticeship tax is based on the previous year's payroll.\n\nIts tax rate is 0.68% of gross payroll.<\/strong><\/span>\nLaw n\u00b02018-771 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 \u00cele-de-France region).\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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ITS DISTRIBUTION<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Since 2020, the apprenticeship tax has comprised 2 parts:
- <\/span><\/strong>a fraction equal to 87 % of the tax intended to finance apprenticeships
- <\/span><\/strong>a fraction equal to 13 % of the tax dedicated to financing initial technological and vocational training courses other than apprenticeships.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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HOW TO PAY THE APPRENTICESHIP TAX TO IHEDN?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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-<\/span><\/strong> By sending a cheque to IHEDN, payable to \"Agence Comptable de l'IHEDN\".
-<\/span><\/strong> By making a bank transfer to the IHEDN bank account (cf. RIB provided in the brochure<\/a><\/strong>)
-<\/span><\/strong> On request (to taxe.apprentissage@ihedn.fr<\/a><\/strong>), a payment receipt will be sent to you by e-mail.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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SUPPORT<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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OUR \"IHEDN-JEUNES\" CYCLES<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t5 annual cycles of 5.5 days,
\nin Paris, the provinces and overseas,
\nfor around 80 young people.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

APPORTEZ VOTRE SOUTIEN \u00c0 DES FORMATIONS D\u2019EXCELLENCE CONTRIBUEZ \u00c0 LA PROMOTION DE LA CULTURE DE D\u00c9FENSE AUPR\u00c8S DES JEUNES La taxe d\u2019apprentissage est une taxe due par les entreprises soumises \u00e0 l\u2019imp\u00f4t sur le revenu ou sur les soci\u00e9t\u00e9s, quel que soit leur statut. Elle participe au financement de l\u2019apprentissage et des formations technologiques et […]<\/p>\n","protected":false},"author":1,"featured_media":18073,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-18051","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nLa taxe d'apprentissage - L'IHEDN : Institut des hautes \u00e9tudes de d\u00e9fense nationale<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ihedn.fr\/en\/uncategorized\/la-taxe-dapprentissage\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La taxe d'apprentissage - L'IHEDN : Institut des hautes \u00e9tudes de d\u00e9fense nationale\" \/>\n<meta property=\"og:description\" content=\"APPORTEZ VOTRE SOUTIEN \u00c0 DES FORMATIONS D\u2019EXCELLENCE CONTRIBUEZ \u00c0 LA PROMOTION DE LA CULTURE DE D\u00c9FENSE AUPR\u00c8S DES JEUNES La taxe d\u2019apprentissage est une taxe due par les entreprises soumises \u00e0 l\u2019imp\u00f4t sur le revenu ou sur les soci\u00e9t\u00e9s, quel que soit leur statut. 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