From August 28 to October 5, employers can allocate the balance of their apprenticeship tax to the establishments and training courses they wish to support, by logging on to SOLTéA, a service commissioned by the French Ministry of Education and Youth, and the Ministry of Higher Education and Research.
SOLTéA, the platform for distributing the balance of the apprenticeship tax
Launched in January, SOLTéA is an online platform designed for employers liable to pay the balance of the taxe d'apprentissage (apprenticeship tax) and establishments eligible to collect it.
The apprenticeship tax, paid each year by companies via their pro bank account, is made up of a main part aimed at financing apprenticeships and a balance tohelp establishments develop apprentices' skills and support their professional integration. The balance amounts to 13% of the total amount of the tax, or 0.09% of the total payroll.
Employers can pay the balance by financing the development of training and professional integration at eligible establishments, or by paying subsidies in the form of equipment or materials to apprentice training centers. Until 2023, the balance was paid directly to the beneficiary establishments. In accordance with theOrder of June 23, 2021, the terms and conditions for payment of the balance of the apprenticeship tax have changed. Employers can now freely allocate their balance via the SOLTéA platform. Only subsidy payments to apprentice training centers are made directly, without going through the platform.
This new service offers employers a number of advantages. Firstly, they no longer have to make transfers themselves for the establishments they support, as financial flows are now secure and traceable for all parties involved. Secondly, they have access to a single, comprehensive list of beneficiary establishments. Another benefit is the availability of a payment tracking dashboard.
Second campaign to allocate the balance of the taxe d'apprentissage launched on August 28
The first campaign, during which employers were able to allocate the balance of their apprenticeship tax, ended on July 15. The second campaign began on August 28 and will run until October 5.
On October 15, payments will be made by Caisse des Dépôts in accordance with the choices made by employers. On November 15, an additional payment will be made by Caisse des Dépôts in order to distribute the funds of employers who have not made their allocation wishes within the stipulated timeframe. Funds that have not been distributed by companies will be allocated to beneficiary establishments according to legally defined criteria.
In all, almost 1.6 million employers and 11,000 establishments will benefit from this new, easier-to-use service.