Apprenticeship tax merged with the apprenticeship development contribution, at a rate of 0.68%

Article 60 of the 2013 Amending Finance Act reformed the apprenticeship tax for pay from 1 January 2014. The apprenticeship development contribution (CDA, 0.18% of payroll) was abolished and merged into the apprenticeship tax, whose rate rose from 0.50% to 0.68% (from 0.26% to 0.44% in Alsace-Moselle). The tax articles of the General Tax Code were renumbered (Articles 1599 ter A to 1599 ter M) and the tax was classed among levies collected for the regions. Several provisions of the article on the allocation of the proceeds were struck down by the Constitutional Council (decision 2013-684 DC).