LEARNING TAX 2022

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TAXE D’APPRENTISSAGE 2022 – EBS

Today, you have the power to participate in the training of our students, who will become the actors of your successes tomorrow!

The apprenticeship tax is a tax payable by companies in order to finance the expenses necessary for the development of technological and vocational training.

The group intends to strengthen its offer of schools and multidisciplinary programs, increase educational innovations and open new campuses in France and in Europe. It thus participates in the development of our mission and in the training of our future graduates.

Who to pay it?

This tax is due by any business of a commercial, industrial or artisanal nature, subject to Income Tax or Corporate Tax and employing at least 1 employee. Refer to the site www.service-public.fr

How to pay the balance of 13%?

Via the 2022 declaration slip

Via the dedicated page

By sending us an email

Our schools authorized to collect the regulations of the full-fledged companies on the 13% share are:

  • INSEEC Ile-de-France UAI 0754500J
  • INSEEC New Aquitaine UAI 0332524P
  • INSEEC Rhône-Alpes UAI 0694282E
  • ECE Paris-Lyon UAI 0754431J
  • EBS Paris UAI 0753636V

How is it calculated?

It is calculated on the basis of the amounts of salaries subject to social contributions and benefits in kind paid by the company over a calendar year (bonuses, gratuities, indemnities, etc.).

Its rate is set at 0.68% of the payroll:

Its distribution:

It must be paid in 2 parts:

  • The 87% share intended for financing apprenticeship

From February 2022: the employer will declare and pay each month in DSN, according to the same methods as all social contributions, the part of the apprenticeship tax with the Urssaf or the Mutualité Sociale Agricole-MSA .

  • The share of the balance of 13% intended for the development of initial technological and professional training, excluding apprenticeship.

The 2020 reform has changed the payment of this share, companies must pay this 13% directly to the establishments of their choice between JANUARY 1 AND MAY 31, 2022.

Note: companies in Alsace and Moselle (departments 57, 67 and 68) are excluded from payment of the “13 %. », The employers having to pay in these three departments only the fraction of 87 %.

What happens to the funds collected?

The funds collected each year support the development of our teaching by allowing in particular:

  • The opening of new campuses;
  • The recruitment of teacher-researchers;
  • Educational innovation;
  • The expansion of asynchronous training of multi-thematic online courses;
  • The internationalization of our training;
  • The financing of student projects & the development of entrepreneurial projects.

YOUR PRIVILEGED CONTACT TO ACCOMPANY YOU

Sandrine SERRANO

06 29 56 79 28 / 01 40 71 37 11

sandrine.serrano@ebs-paris.com

EBS – Career Center

13 rue Saint Lambert

75015 Paris

ebs-paris.fr