Every year, a large number of French companies pay their apprenticeship tax. But do they really appreciate the value of this contribution, or the impact it can have, particularly when it comes to choosing the payment method for the balance of the tax? Behind this tax obligation lies a powerful tool in the service of vocational training and higher education.
What is the apprenticeship tax?
The apprenticeship tax is a compulsory contribution payable by all companies with at least one employee and subject to corporate income tax (IS or IR). Its purpose is to finance the development of apprenticeships and technological and vocational training in France.
The apprenticeship tax is divided into two parts:
- The main part (87% of the total), collected by URSSAF and MSA, is used to finance apprenticeships.
- The balance (13% of the total) is the subject of an annual distribution campaign: this is the part that companies can freely allocate to finance the development of initial technological and vocational training outside apprenticeships, as well as professional integration.
It is this balance that is the focus of attention for higher education establishments. It represents an essential source of funding to maintain and develop the quality of their training courses.
What is the apprenticeship tax balance used for?
Making the right choice when allocating your balance means investing directly in the skills of tomorrow.
Funds from the balance enable beneficiary establishments to finance teaching equipment, develop new programs, strengthen their links with the world of work, and support innovative teaching projects. In concrete terms, these resources help to train graduates who are better prepared for the realities of the job market. And, ultimately, this benefits the companies that recruit them.
In 2025, the SOLTéa platform redistributed over 522 million euros to nearly 10,000 institutions across France. These figures illustrate the importance of this mechanism for the entire French educational landscape.
Who can benefit?
Only authorized establishments can receive the balance of the taxe d'apprentissage. Under certain conditions, the State grants this authorization to technological and vocational training establishments, CFAs and higher education establishments offering recognized training courses. Companies can therefore rest assured that their payments are being channelled to reputable, audited structures committed to training.
IAE Aix, part of Aix-Marseille Université, is one of the establishments entitled to receive this balance.
The 2026 distribution campaign: dates to remember
Each year, the balance of the taxe d'apprentissage is distributed via the national SOLTéA platform, operated by Caisse des Dépôts on behalf of the French government. This platform guarantees neutrality, transparency and simplicity in the distribution process.
The timetable for the 2026 campaign is as follows:
- May 26, 2026: opening of the platform to establishments and employers
- May 26 to August 21, 2026: 1st allocation period
- September 3 to October 21, 2026: 2nd allocation period
Once these deadlines have passed, unallocated funds are automatically redistributed according to regulatory criteria, without the company being able to choose the beneficiaries. Acting in time means ensuring that your payment goes where you really want it to go.
So how do you go about it?
The process is simple. Simply log on to the SOLTéA platform, search for the desired establishment (by name or UAI code) and indicate the amount you wish to allocate to it. The entire process is paperless and secure.
To designate IAE Aix, simply enter its UAI code: 0130197 U
