By 2021, the rules on French Professional Training Tax and Apprenticeship Tax will be aligned with payments made to URSSAF (implementing decree not published yet). The down-payments will therefore be done monthly. In the meantime, the following payment schedule has been put in place for bases 2019 and 2020. As of September 2019, a Professional Training Tax down-payment will be required: be careful not to forget this new deadline. And take benefit from the zero taxation for apprenticeship in 2019!
| FPC 2019 | FPC 2020 | FPC 2021 | |
|---|---|---|---|
| 15/09/2019 | 75% | ||
| 01/03/2020 | 25% | ||
| 15/09/2020 | |||
| 01/01/2021 | Monthly debit | ||
| 01/03/2021 |
Only for companies with more than 11employees
| TA 2019 | TA 2020 | TA 2021 | |
|---|---|---|---|
| 15/09/2019 | No taxation | ||
| 01/03/2020 | No taxation | ||
| 15/09/2020 | No taxation | ||
| 01/01/2021 | No taxation | Monthly debit | |
| 01/03/2021 | No taxation |
Only for companies with more than 11employees
*Prepayments for FPC updated December 24th 2019