2026 apprenticeship tax balance on Soltéa: dates, amounts, what's new — the guide for employers and apprentices

If you are an employer, you have until 21 October 2026 to allocate the apprenticeship tax balance on SolTéA — that is, the 13% of the apprenticeship tax you choose to assign to the schools that train your future work-study hires. Are you an apprentice or a work-study student wondering how your school is funded? In July 2026, the campaign is in full swing and several concrete changes apply. Here is the complete method to turn this tax obligation into a lever for your recruitment, with SuperAlternant.

What you need to know about the 2026 campaign

• Calendar: the 1st period has been open since 26 May 2026 and closes on 21 August 2026; the 2nd period opens on 3 September 2026 and ends on 21 October 2026. First transfer to schools from 1 September 2026, second from 5 November 2026.
• Amount to allocate: the balance represents 0.09% of 2025 payroll (13% of the total apprenticeship tax of 0.68%). That is 90 € for 100,000 € of payroll, declared via the April 2026 DSN (social declaration) (due on 5 or 15 May 2026).
• New for 2026: associations, foundations, endowment funds, religious congregations and non-profit trade unions are now liable for declaring and paying the apprenticeship tax to Urssaf.
• SolTéA is the only official allocation platform. Allocation takes a few clicks, but without action on your part, your funds go to the "unallocated basket" and are redistributed by regulation to the 10 occupations under workforce strain.

In concrete terms: an employer with 10 employees and a payroll of 350,000 € has 315 € to allocate. Poorly allocated, those 315 € go to schools you do not know; well allocated, they directly finance the training of your next work-study hire — and they are tax-deductible.

How the 2026 apprenticeship tax balance works

The apprenticeship tax balance (sometimes called "hors quota" in older terminology) is one of the two components of the apprenticeship tax, the other being the main portion (0.59% of payroll).

Component	Rate	Declaration	Allocation
Main portion	0.59%	Monthly via DSN (social declaration) to Urssaf	Global funding of apprenticeship (collective)
Balance	0.09%	Annual via April N+1 DSN (social declaration)	Freely allocated by the employer to schools via SolTéA
Total apprenticeship tax	0.68%	–	–

⚠️ The balance is not due in Alsace-Moselle (specific regime at 0.44% apprenticeship tax without balance declaration or allocation).

For apprentices: the apprenticeship tax balance directly funds the equipment and teaching resources of your CFA (training centre for apprentices). A school well funded by the balance has more modern technical facilities, better-equipped instructors, and ultimately a better post-training insertion rate — a key criterion we help you decode in our guide on the 6 official indicators to check before choosing your CFA.

The 5 dates to block in your 2026 calendar

To not miss anything, here is the consolidated official calendar of the 2026 SolTéA campaign:

1. 6 May 2026 — SolTéA opens to schools to verify their information (SIRET business ID, UAI school code, certifications, bank details).
2. 26 May 2026 — SolTéA opens to employers. Start of the 1st allocation period (12 weeks long).
3. 21 August 2026 — End of the 1st period: last day to assign your balance without going through the 2nd period. First transfer to schools from 1 September.
4. 3 September 2026 — Opening of the 2nd allocation period (7 weeks long). You can modify your assignments.
5. 21 October 2026 — Definitive end of the 2026 campaign. Second transfer to schools from 5 November. From 26 November 2026, unallocated funds are transferred by regulation to schools training for occupations under workforce strain and to establishments in the company's region.

Key takeaway: do not leave your balance unallocated. If you have no preference, the funds go to schools you will not choose. Five minutes on SolTéA is enough to take back control.

New for 2026: associations and non-profit organisations are finally liable

The 2025 Finance Act extended the apprenticeship tax base to associations, foundations, endowment funds, religious congregations and non-profit trade unions, from 1 January 2026. For the first time, these structures must:

• Declare their apprenticeship tax balance via the April 2026 DSN (social declaration), even without employees.
• Pay the balance to Urssaf on the basis of their remuneration paid (including intern allowances, from 1 € onwards).
• Then allocate this balance via SolTéA to the schools of their choice.

For apprentices, this is good news: more contributors means more funding for schools that host apprentices — especially in social, medico-social and youth work training, where these structures have historically been very active.

How to efficiently allocate your balance: the 4-step method

Whether you are an SME with 5 employees or a large group, the logic is the same. Here is the method to turn your 0.09% of payroll into work-study recruitment:

1. Identify your target schools

List the CFAs and schools that train for your occupations or in your employment area. Three sorting criteria:

• The UAI code or SIRET (to enter on SolTéA).
• The targeted RNCP certifications (national register of professional certifications) — verify on France Compétences that they are still active in 2026.
• InserJeunes indicators: insertion rate, dropout rate, value added. To decode these figures, read our article on the 6 indicators to check before signing.

2. Compare private platforms and SolTéA

CFAs can be present both on SolTéA (public, free platform) and on private platforms (HelloCFA, FundMe, etc.) that charge a commission. SolTéA funds go entirely to the school; funds routed through private platforms are reduced by a commission (3 to 8% depending on the player).

Key takeaway: use SolTéA for 100% of your balance, unless a private platform provides you with a concrete service (matching, events, follow-up).

3. Spread your payments across both periods

You have two windows (until 21 August, then from 3 September to 21 October). Common practice:

• 1st period (before 21 August): allocate 70 to 80% of your balance to your main schools, in particular those recruiting for the September 2026 intake.
• 2nd period (3 Sept. → 21 Oct.): adjust based on your actual recruitment and new training openings at the start of the school year (often visible late August on alternance.gouv.fr).

4. Give priority to schools that train your future apprentices

This is the most rewarding reflex: if you recruit (or will recruit) work-study hires, allocate to the CFA that trains the candidates you target. On the SuperAlternant platform, CFAs often appear in job offer sheets. You can also contact your OPCO (skills operator for your sector) to identify partner schools in your industry.

The special case of apprentices: how your school receives the balance

If you are currently on an apprenticeship contract, here is what the apprenticeship tax balance concretely funds in your CFA:

• Teaching equipment: machines, software, technical platforms (workshop, lab, simulator).
• Instructor training: certifications, industry watch, continuing education.
• Training engineering: creation of new RNCP certifications, skills blocks, professional titles.
• Individualised support: help with company search, academic support, exam preparation.

Conversely, a CFA that receives little balance is forced to pass the shortfall on to its fees, equipment or staffing. Hence the long-term importance of indicator transparency: if you compare two CFAs, also check their "SolTéA weight" (volume received the previous year) by consulting the SuperAlternant 2026 work-study barometer.

What changes for the 2026 intake: 3 concrete consequences

The 2026 campaign has a direct impact on your intake:

• If you are an employer: you have until 21 August 2026 for a first "intake" allocation. Funds reach schools from 1 September — just in time to finance training that is starting.
• If you are an apprentice: ask your CFA about its allocation policy. Schools that mobilise employers around SolTéA are often more proactive in helping students find a host company.
• If you are looking for a work-study placement: a CFA well funded by the balance is a CFA that will have the means to support you. To prepare your application, re-read our complete method to find a work-study placement and our CV and cover letter guide for work-study.

Mistakes to avoid in 2026

To not lose your funds — or have them allocated by default — here are the most common pitfalls:

1. Forgetting the 21 August 2026 deadline for the 1st period. Amounts not allocated by this date go into the "common pot" and will be redirected by the State to the 10 occupations under workforce strain — not necessarily the ones you are interested in.
2. Confusing SolTéA and private platforms. SolTéA is free and public; private platforms take a commission.
3. Underestimating the amount. For 10 employees with 350,000 € of payroll, the balance to allocate is 315 €. It is small for a large company, but significant for a CFA that accumulates payments from hundreds of employers in your area.
4. Believing that associations are not liable for the apprenticeship tax. In 2026, all structures that pay remuneration are concerned (associations included since the 2025 Finance Act).
5. Not anticipating the April DSN. If your April 2026 DSN is not compliant or is filed late, your balance will not be paid into SolTéA and you will not be able to allocate it.

In summary

The 2026 campaign of the apprenticeship tax balance on SolTéA is played out in two stages: until 21 August for the 1st period, from 3 September to 21 October for the 2nd period. To allocate: 0.09% of your 2025 payroll (about 90 € for 100,000 € of payroll). The 2026 novelty: associations and non-profit organisations are now liable, which widens the funding pool for social, medico-social and youth work schools. The right reflex: allocate first to the CFAs that train your future apprentices, prioritising the public SolTéA platform (free, no commission) over private platforms.

To go further, you can consult our overview of sectors recruiting work-study in 2026, simulate the remuneration of your future apprentice, or browse work-study offers on SuperAlternant and identify CFAs recruiting near you.

Sources: arrêté du 22 avril 2026 fixant le calendrier de la campagne 2026 (JO du 24 avril 2026); Urssaf — "La taxe d'apprentissage et la contribution supplémentaire à l'apprentissage" (updated 16 March 2026); Ministère de l'Économie — "Tout savoir sur la taxe d'apprentissage"; Service Public Entreprendre — "Solde de la taxe d'apprentissage: quand déclarer et payer" (29 April 2026); AEF Info — "La campagne 2026 de répartition du solde de la taxe d'apprentissage sur Soltéa commencera le 26 mai"; SolTéA — Calendrier de la campagne 2026. Data in force at the date of publication.