What is CUFPA?
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 is the CUFPA distributed?
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 the remaining 13% directly.
When and how to pay this tax?
The contributions for the balance of the apprenticeship tax will be directly deducted by the Urssaf and then paid to the Caisse des dépôts et consignations. The latter will be responsible for paying the funds on behalf of the employer. The SOLTEA platform, developed by the Caisse des Dépôts et Consignations, will be set up so that companies can select the schools they wish to support.
This platform will be accessible from April 1, 2023 until September. Before that, companies must declare their apprenticeship tax balance on the Nominative Social Declaration (DSN) of 2023.
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.
Invest today to build tomorrow!
Support us with the apprenticeship tax.
Many thanks to
AME Berteau & Associés
ARMT Galathée II
Atelier Cas art
Atelier Cosme Architecture
Atelier d'Architecture et d'Urbanisme Seigneur
Atelier De La Corderie
Atelier des Deux Anges
Atelier des Verre et Acier
Atelier Marie Leguillon
Atelier Perinet -Marquet
Ateliers 6 24
Christian Manière Architecture
CIS Bâtiments Industriels
Dusapin & Associes Architectes
Espace Cheminées Orléanaises
Factum Scenarii - Architecture
Groupe 3 Architecte
Le Buro HL
Restaurant Le Lavoisier - Olivier Chevalier
Serge Hamon Architecte
Star Clippers France
Trois x Neuf