New 10-trade lists reset which courses get 60% of apprenticeship-tax balance

Employers that do not designate recipients for the solde de la taxe d'apprentissage leave the Caisse des dépôts et consignations to allocate those contributions among habilitated establishments.Legifrance Forty percent of the funds forms an envelope shared out by region according to geographic implantation, with establishments of the same region receiving an identical amount; 60% forms a national envelope distributed according to the nature of the formationsLegifrance, for formations leading to the métiers facing the largest recruitment needs in their region for lack of trained peopleLegifrance, with an identical amount attributed for each qualifying formation. A new region-by-region table now defines those métiersLegifrance: 10 entries for each region covered, metropolitan and overseasLegifrance, sourced to "Les tensions sur le marché du travail en 2024, enquête DARES - France Travail, avril 2026"Legifrance, in place of the table sourced to the 2023 survey of April 2025Legifrance.

The link between a listed métier and a funded formation runs through the diploma registered in the répertoire national des certifications professionnelles (RNCP) to which the formation prepares.Legifrance Only a formation whose RNCP diploma maps to a métier listed for its region draws on the 60% national envelopeLegifrance; the annex lists the métiers alphabetically by region and the RNCP correspondence decides which courses qualifyLegifrance.

The content of the lists changes in every part of the country, including the largest mainland regions and the overseas regions.Legifrance In Auvergne-Rhône-Alpes, Dentistes, Experts et consultants en systèmes d'information and Médecins leave the list, while Géomètres, Techniciens et agents de maîtrise en installation et maintenance en froid et conditionnement d'air and Techniciens experts et chargés d'études du BTP enter it. In Guyane, Marins leaves the list, while Chefs cuisiniers enters it. Employers and training bodies operating across regions cannot assume last year's qualifying formations still qualify.

Mayotte moves onto the same footing as every other region.Legifrance Its previous stand-alone list, drawn from the 2022 tensions survey and the Enquête Besoins en Main-d'Œuvre 2024 with an explanatory note that no regional list had been published, is replaced by a standard 10-entry alphabetical listLegifrance under the same 2024 survey source as the other 17 regionsLegifrance, with entries such as Agents de maîtrise de la restauration, Aides-soignants, Coiffeurs, esthéticiens, Conducteurs routiers and Cuisiniers.

For payroll-tax and payroll staff, the consequence concerns undesignated balances: money the employer does not direct through the service dématérialisé is allocated by the Caisse des dépôts et consignations under these criteria, so the 60% national share now rewards a different set of RNCP-mapped formations than beforeLegifrance. Employers that designate recipients keep directing their solde, but the new table shows which training sectors the system treats as shortage occupations in each region. Training establishments should check the 10 entries for each region where they operateLegifrance and confirm the RNCP mapping of their courses before forecasting solde income.

Legal basis: the 60/40 split and the RNCP rule follow articles 1 and 2 of the arrêté du 12 novembre 2024 with its annexeLegifrance, the annexe having been replaced by article 1 of the arrêté du 2 octobre 2026Legifrance, applying the two-part allocation in article R. 6241-28 du code du travail.