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FranceLégifrance

New 2024 shortage lists reset apprenticeship-tax balance allocation

The 60% national share of undesignated apprenticeship-tax balances now follows new 2024 shortage lists in all 18 regions; Mayotte joins the common survey source.

By Taxxa AI OyPublished 23 October 2026

Tax

Industry: Across industries

Employers that do not designate a recipient for the solde de la taxe d'apprentissage have that balance allocated for them by the Caisse des dépôts et consignations. The allocation has two envelopes: 40% distributed by region and 60% distributed nationally towards training for occupations facing the greatest recruitment needs in their region for lack of trained people, with the occupation-to-training match made through the diplôme registered in the répertoire national des certifications professionnelles (RNCP). That 40/60 split and the allocation mechanism are unchanged.

What changes is the occupation set driving the 60% national envelopeLegifrance. The annexe listing, for each region, the 10 métiers in alphabetical order with the greatest recruitment needs is replaced in fullLegifrance. Every one of the 18 regional lists changesLegifrance, and the stated source moves from the DARES–France Travail 2023 labour-market-tensions survey published in April 2025 to the 2024 surveyLegifrance published in April 2026Legifrance. Employers and the training providers they support should therefore check the new list for each region where they operate rather than relying on the previous designation: a formation that attracted undesignated funds under the 2023-based lists may no longer be on the 2024-based list, and vice versa.

The reshuffle is broad rather than marginal. In Auvergne-Rhône-Alpes, for example, the new list no longer contains dentists, doctors or information-systems consultants and instead contains surveyors (géomètres), machining-equipment operators and industrial-draughting technicians among its entries. In Bourgogne-Franche-Comté, doctors remain but bank sales staff and information-systems consultants leave the list. In Provence-Alpes-Côte d'Azur the list is substantially renewed, with car-body repairers (carrossiers automobiles) and bank sales staff entering while dentists, IT research engineers and pharmacists leave. Pays de la Loire keeps a maintenance core but adds surveyors and drops metalworking technicians. These are illustrations; each region has its own renewed ten.

Mayotte is brought into the common regimeLegifrance. Previously its ten occupations were built from a derogatory combination of the 2022 tensions survey and the 2024 besoins en main-d'œuvre survey, with an explanatory footnote. The new annexe gives Mayotte a standard ten-occupation listLegifrance under the same 2024 DARES–France Travail source line as every other regionLegifrance: restaurant supervisors, care assistants, hairdressers and beauticians, road drivers, cooks, general and mechanical maintenance workers, building painters, office secretaries, customer-support and telecom-installation technicians, and furniture and home-equipment sales staff.

The measure is the arrêté du 2 octobre 2026Legifrance replacing the annexe of the arrêté du 12 novembre 2024Legifrance, taken for the application of article R. 6241-28 of the code du travailLegifrance.

Compare the renewed 2024-based regional lists with your current designations before allocating the solde de la taxe d'apprentissage.

Sources