Legaware - Payment of the additional contribution of the apprenticeship tax (ACA)

Payment of the additional contribution of the apprenticeship tax (ACA)

Legal obligation

01/03/2025

Future

Valeur d'entreprise, Financière

YesNo

What are the risks ?

Valeur d'entreprise : 4

Financière : 0.2 % of interest

Payment

The ACA is due only by companies with at least 250 employees, liable to the apprenticeship tax, who employ less than 5% (compared to their average annual workforce): ...Log in to see the rest ...

Scope

The CSA is due only by companies with at least 250 employees, liable for the apprenticeship tax, which employ less than 5% ...Log in to see the rest ...

Exclusion

Companies with at least 3% of work-study students (apprenticeship contract and professionalization contract) in their workforce ...Log in to see the rest ...

Authority

Skills operators

Joint Collection Organization (OPCA)

URSAFF

Responsible

Employeur

Sources

Legal Sources

General Tax Code

Other sources

Bulletin officiel des finances publiques (BOFIP)

Service-public.fr