Apprenticeship tax: new for 2023
As part of the transfer of apprenticeship tax collection to Urssaf and MSA, implemented from January 1, 2022, the main changes are as follows:
- the apprenticeship tax is now declared using the DSN (Déclaration Sociale Nominative) system;
- the main part of the apprenticeship tax has been declared monthly since January 2022;
- the balance of the apprenticeship tax is declared at the rate of 0.09% of the total payroll for 2022, and paid annually on a staggered basis.
! From now on, tax payments will be made exclusively on the Soltéa platform!
