Section 3: Apprenticeship tax balance

In order to enable the employer to designate, within a period set by order of the ministers responsible for national education, vocational training and higher education, one or more other establishments to which it will allocate the contribution for the year in question via the electronic service mentioned in II of article L. 6241-2, Caisse des Dépôts et Consignations shall inform the employer if the funds cannot be paid to…

The contributions mentioned in 1° of II of article L. 6241-2 collected from employers who have not designated the establishments to which the balance of the apprenticeship tax is to be paid are allocated by the Caisse des dépôts et consignations to authorised establishments determined according to the following criteria: 1° A first part of the funds is distributed according to the geographical location of the employers and establishments appearing…

If it is impossible to pay the funds to an establishment to which they have been allocated in application of this sub-section, in particular because the establishment has not entered its bank details or has done so incorrectly, or because it has definitively ceased trading, Caisse des Dépôts et Consignations will allocate the corresponding sums among the other establishments in accordance with the procedures set out in the first paragraph…