In 2020, you assign your scale directly to the FEG of Aix Marseille without going through an intermediary. The methods for collecting the apprenticeship tax are evolving within the framework of the "Professional Future Law" with an important remodelling in the redistribution of the tax to companies. The Faculty of Economics and Management of Aix Marseille remains the beneficiary of the apprenticeship tax. In 2020, 13% of your apprenticeship tax can be transferred to the FEG (compared to 23% since 2015) The new scale, called "Balance of apprenticeship tax" corresponds to 13% of the VAT.
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Why choose to allocate the 13% to the FEG?
By paying us a training fee you will :
- Contribute to the development of the link with the professional world
- Support the excellence of our training courses and the development of innovative curricula.
- Improve the conditions for tomorrow's talented students
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The main points of the reform
- Same basis: 0.68% of payroll 2019 for 2020
- 87% due under CUFPA - Single Contribution for Professional Training and Apprenticeship. Paid to your OPCO until 2022, CUFPA and CSA guarantee the financing of 100% of your apprenticeship contracts.
- 13% due as Balance of Apprenticeship Tax to be paid directly, without an intermediary, to the establishments of your choice, whatever the level of training (the categories are deleted)
- There areno free funds left, only earmarked funds: the 13% must therefore be repaid in full, on pain of a URSSAF fine amounting to double the amount not paid out.
- You have until May 31 to make your payments (10% penalty if you make late payments). Each recipient institution will be required to issue a receipt in full discharge for tax purposes.
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How do you calculate your balance?
*The amount of your Balance 2020 corresponds to your MS 2019 x 0.68% x 13%.
Possible CSA deduction for companies with +250 employees -
Useful information to pay to the FEG
Address of the establishment :
Corporate Relations Office
Faculty of Economics and Management Aix-Marseille University -
14 Jules Ferry Avenue
13621 Aix-en-ProvenceIn order to ensure a good marking of the tax do not forget:
- Indicate the UAI code:
- UAI code for Aix training courses: 0134016V
- UAI code for training courses in Marseille: 0133661J
- UAI code for Arles: 0133523J
- UAI code for GAP: 0050609K
- Specify the training to which you wish to allocate your tax
- Fill in the deposit slip and send it back to us.
Payment by cheque (recommended to ensure proper signposting)
- Make cheque payable to the accounting agency AMU.
- To be returned to the institution's address
- Record the title of the training in question on the back of the cheque or complete the remittance slip.
Payment by bank transfer
Contact your accountant and tell him to assign it to : The FEG of Aix Marseille
Wording: TA FEG Aix Marseille
Account: 00001020067
Domiciliation : TRESOR PUBLIC MARSEILLE
IBAN Code :FR76 1007 1130 0000 0010 2006 780
BIC code: TRPUFRP1Please send a transfer notice to the Corporate Relations Office: barbara.serres@univ-amu.fr.
- Indicate the UAI code:
CONTACTS
Thank you for your valuable support!
