As a non-profit association under the French 1901 Act, SKEMA is an impactful player keen to promote a new way of teaching, and thus enable young talents to respond more effectively to economic, societal and environmental issues. In their daily interactions with companies and SKEMA's partners in general, employees will be relaying information about this tax.
Paying the apprenticeship tax to SKEMA is a strategic investment for companies wishing to further the emergence of competent, committed talents within society. These contributions help to strengthen the school's academic and educational excellence, while supporting positive impact initiatives and promoting equal opportunities. Within SKEMA, several wide-ranging actions are carried out in this respect:
Financing positive impact activities
The taxes paid by companies enable SKEMA to support projects focused on sustainable development and societal responsibility. These initiatives include social grants, in partnership with SKEMA Giving which works to promote equal opportunities and societal commitment.
Encouraging innovative teaching
The apprenticeship tax also supports the development of innovative teaching methods, like the use of collective intelligence and augmented or virtual reality platforms. These new approaches make it possible to integrate transdisciplinary and complementary disciplines (e.g. artificial intelligence) into management, helping the development of ground-breaking, hybrid higher education that keeps pace with changes in society.
Supporting the KARE initiative
KARE is a scheme designed to provide psychological support to students and improve their well-being. It also serves as an entry point for students with disabilities, who can apply for specific assistance and arrangements. The payment of the apprenticeship tax helps to finance and perpetuate this essential initiative.
Raising awereness of the ethical and responsible use of digital tools
The funds collected through the apprenticeship tax support projects for raising awareness among SKEMA students and employees on the ethical and responsible use of digital technologies. These projects are intended for players in the sphere of social economy, thus boosting SKEMA's societal involvement.
Setting up a carbon assessment and an energy-saving plan
Last but not least, the apprenticeship tax enables SKEMA to carry out a Scope 3 carbon assessment and implement an energy-saving plan. Ultimately, the aim is to reduce energy consumption by 10% from 2023 onwards, demonstrating SKEMA Business School's commitment to sustainability and the energy transition.
Collection of the apprenticeship tax: changes in 2023
In 2023, the apprenticeship tax collection procedure is changing. URSSAF (the French social welfare collection agency) will now collect the balance of the apprenticeship tax from contributing companies. The funds collected are then paid to the Caisse des Dépôts, which redistributes them to the eligible establishments in line with employers' decisions, via a dematerialised allocation platform (SOLTéA).
From now on, companies must send the schools an allocation undertaking informing them of their decision to allocate the funds. This change is designed to simplify the process and ensure a better distribution of the funds collected.
Key dates :
Allocation of the balance of the apprenticeship tax to the beneficiary establishments via the new Caisse des Dépôts SOLTéA platform from 25 May to 5 October 2023.
More information : taxe@skema.edu