Apprenticeship Tax: What’s New in 2023
As part of the transfer of responsibility for collecting the apprenticeship tax to Urssaf and MSA, which took effect on January 1, 2022, the main changes are as follows:
• The apprenticeship tax is now reported via the DSN (Nominative Social Declaration);
• The main portion of the apprenticeship tax has been reported monthly since January 2022;
• The balance of the apprenticeship tax is reported at a rate of 0.09% of the 2022 payroll and paid annually, in a deferred fiscal year.
! Tax payments must now be made exclusively through the Soltéa platform!
