THE APPRENTICESHIP TAX : AN INVESTMENT DECISION
The apprenticeship tax is a legal obligation, but it is above all a decision that your company can benefit from. Paying your apprenticeship tax to EURECOM means supporting a school that invests in the training of your future employees.
Business support
We warmly thank all the companies that choose us as beneficiaries and thanks to which we can make our investments each year.
How to pay your apprenticeship tax to EURECOM?
EURECOM is entitled to receive the balance of the apprenticeship tax (formerly known as the "13%"), which finances the development of initial technological and vocational training (excluding apprenticeship). The balance of the apprenticeship tax represents 0.09% of the payroll for year n-1.
In 2026, based on the 2025 payroll, URSSAF will be the sole collector for all companies in all sectors, transmitting the DSN (Déclaration Sociale Nominative) and settling contributions.
Calendar for the 2026 campaign
First allocation period :
- Publication of the lists of institutions authorized to receive the balance of the apprenticeship tax for 2026: by the end of the second quarter of 2026
- Start of the allocation campaign: May 26, 2026
- End of the first allocation period: August 21, 2026
- First transfers of allocated funds: starting September 1, 2026
Second allocation period :
- Start of the second allocation campaign: September 3, 2026
- End of the second allocation period: October 21, 2026
- Second transfers of allocated funds: starting November 5, 2026
