The apprenticeship tax is due by all companies having an activity in France (i.e. income and operations).
Companies employing apprentices and whose total remuneration (excluding employer social charges) does not exceed €105,596.40 are still exempt.
It is calculated on the payroll of the previous year (0.68%). Also, you don't have to pay anything if you don't have employees.
This is the general rule. However, many details can be provided on this subject. For example, in the cases of exemptions.
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