ASSOCIATIONS, FOUNDATIONS, ENDOWMENT FUNDS: Please note that you are now required to pay the apprenticeship tax!
Effective March 2026, associations and other nonprofit organizations will no longer be exempt from the apprenticeship tax.
It should be noted that this tax is intended to fund apprenticeships and vocational and technical training programs. It is collected by URSSAF and then transferred to France Compétences, a public agency responsible for distributing it among the organizations that fund training programs for apprentices and employees, such as skills operators (OPCOs) or regional authorities.
Regarding the payment of this tax:
A principal portion will be paid monthly via the DSN at a rate of 0.59% of the total payroll, starting with the April DSN based on wages paid in March.
A balance will be due annually via the DSN for April 2027, calculated at a rate of 0.09% of the total payroll from March1 to December 31, 2026.
Please note that if you are a for-profit organization, nothing has changed—you were already subject to this tax!
Published:2026
