Apprenticeship tax: new for 2023
As part of the transfer of apprenticeship tax collection to Urssaf and MSA, implemented since January 1, 2022, the main changes are as follows:
• apprenticeship tax declarations are now made via DSN (Déclaration Sociale Nominative, or Nominative Social Declaration);
• The main portion of the apprenticeship tax has been declared monthly since January 2022;
• The balance of the apprenticeship tax is declared at a rate of 0.09% of the 2022 payroll and paid annually, in a staggered financial year.
! Tax payments are now made exclusively on the Soltéa platform!
