Apprenticeship-tax balance: national recipient list amended

Employers allocating the solde of the taxe d'apprentissage face an updated recipient list. The arrêté du 28 septembre 2026 modifiant l'arrêté du 30 décembre 2019 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage amends the annex of the 30 December 2019 order — the national list of bodies entitled to receive the balance of the apprenticeship tax. The September text replaces the annexLegifrance, so the operative change is the composition of the list itself.

The mechanics are unchanged. The taxe d'apprentissage is the annual employer contribution funding equal access to apprenticeship and apprenticeship development; its solde — 13% of the total tax, or 0.09% of the payroll subject to it — can be directed by employers toward habilitated establishments developing the skills of tomorrow and supporting occupational integration. Employers designate the habilitated establishments they wish to support on SOLTéA, the platform for distributing the balance, and the Caisse des Dépôts then pays the designated beneficiaries according to the employers' wishes. Apart from equipment or material grants to centres de formation d'apprentis, which sit outside the platform, employers cannot pay establishments directly.

Being on the national list is a three-year inscription, granted to non-profit bodies running national-scale actions to promote initial technological and vocational training and the trades, conditional on filing each year a detailed account of how the tax balance was used; at the end of the three years a fresh application is required. The ministries for national education, higher education and vocational training examine applications under article D. 6241-33 du code du travail; the published selection criteria include a substantial number of young beneficiaries, deployment across several regions, financial independence from the tax balance, and respect for the values of the Republic.

For the 2026 cycle, habilitation applications ran on SOLTéA from 3 November 2025 to 16 January 2026Travail Emploi, with the final list of retained bodies set by order in the second quarter of 2026. Employers allocating the balance should check the current national list on SOLTéA when designating their beneficiaries.

Legal basis: arrêté du 28 septembre 2026 modifiant l'arrêté du 30 décembre 2019 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage, article 1; articles L. 6241-2, L. 6241-5 and D. 6241-33 du code du travail.