Apprenticeship tax & donations
This page contains information for companies willing to collaborate with 42 in Paris through either the apprenticeship tax or donations.
Apprenticeship tax
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2023 Apprenticeship tax
0.68% of the 2022 gross payroll -
The “13 %” or “Tax balance”[1]
42 is eligible to receive 100% of the “13%”.
You will be able to make your contribution via the SOLTéA platform from May 31st, 2023.
[1] The “Tax Balance” represents 13% of the apprenticeship tax.
42 can receive 100% of this balance. This contribution gives companies the opportunity to support the training institution that is important to them.
Support 42 and its projects by choosing 42 as a beneficiary of your apprenticeship tax (the “13%”). Your contribution allows 42 to pursue its main objective: to offer a unique web development training that is both free and accessible to all. Your future employees might already be training at 42 or contemplating training opportunities there!
The apprenticeship tax is used to support 42 training in different ways throughout the year. 42 notably organises events and conferences that promote human values: diversity, inclusion, and equality, but also coaching, workshops or conferences with different companies and leaders in tech. The aim is simple: offer students the best chances of professional integration in today’s as well as in tomorrow’s world.
In 2023, some important changes are taking effect:
– You no longer pay the amounts directly to the beneficiaries. French fiscal authorities will be collecting the tax via the April Registered Social Declaration (RSD).
– Your apprenticeship tax will then be transferred to the Caisse des Dépôts et Consignations (CDC) via the SOLTéA platform: you will then choose which institutions you would like to support, and how you want to distribute the funds.
– The CDC will then be in charge of transferring the allocated funds to the different institutions, after deducting management fees.
You will be able to choose your beneficiaries through the SOLTéA platform as of the end of May. For more details, you can consult the FAQ section on their website.
Get the banking information of Association 42 to wire the payment of your apprenticeship tax.
We will get in touch with you and give you a payment certificate once the payment is completed.
Donations
As a non-profit association of general interest, 42 can receive private donations from individuals and companies. These donations help you strengthen your image with students, whether through financing pedagogical infrastructures or contributing to the operating costs of the training and the campus.
For individuals, donations are 66% deductible from income tax, with a limit of 20% of taxable income. For companies, any contribution is deductible from corporate income tax up to 60% within the limit of 5% of the company’s turnover (according to Art. 238bis of the French Tax Code).
Corporate Relations Department of 42
42 – 96 boulevard Bessières – 75017 Paris – FRANCE
School Code: 0755733Z
Questions, information: relations-entreprises@42.fr