Why and how to pay the apprenticeship tax to ENSA Normandie?

What are we talking about?

The Contribution Unique à la Formation Professionnelle et à l'Alternance is a tax earmarked for professional training and higher education. It is payable by any company subject to income tax or corporation tax, regardless of its status. Its amount is calculated on the basis of the salaries paid by these employers.

This tax is the only one for which the company has the choice of allocation to a training institution.

How does it work?

The rate of the apprenticeship tax is 0.68% of the total payroll. The tax is distributed as follows:

87% to finance apprenticeship (collected by Urssaf, which will pay it to France Compétences)
13% to finance other professional training

ENSA Normandie is eligible to receive this balance directly.

When and how to pay this tax?

Contributions towards the balance of the taxe d'apprentissage will be deducted directly by Urssaf, then transferred to Caisse des dépôts et consignations. The latter will be responsible for disbursing the funds on behalf of the employer. The SOLTéA platform will be set up to enable companies to direct the balance to the establishments they wish to support.

Calendar 2025 to come...

Why support ENSA Normandie?

The only school of architecture in Normandy to train professionals in this sector.
The diversification of ENSA Normandie's resources is essential to its development and influence
Your contribution will support our quest for excellence for the benefit of students and their environment: modernisation and development of equipment (IT, audiovisual) and facilities (lecture theatre, material library), development of documentary resources, study trips and site visits.