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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% 40%
15/09/2020 35%
01/01/2021 Monthly debit
01/03/2021 25%

Only for companies with more than 11employees

TA 2019 TA 2020 TA 2021
15/09/2019 No taxation
01/03/2020 No taxation 40%
15/09/2020 No taxation 35%
01/01/2021 No taxation Monthly debit
01/03/2021 No taxation 25%

Only for companies with more than 11employees

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