Educational Institutions Oppose Apprenticeship Tax Reallocation in 2027 Finance Bill

Article 42 of the 2027 finance bill proposes a significant change to the distribution of apprenticeship tax funds in France. Currently, companies allocate apprenticeship tax revenues directly to educational institutions through the SOLTéA platform. However, the new measure would divert unassigned apprenticeship tax funds away from educational establishments and instead transfer them to France compétences, capped at €129 million in 2027, with any surplus redirected to the state budget.

This reallocation predominantly affects initial technological and professional training programs, including professional and technological high schools, universities, engineering schools, and business schools. In 2025, 60% of unassigned funds were used to support training programs aligned with in-demand jobs, with the remainder allocated based on geographical needs. The change risks weakening these vital training programs, which are essential for meeting industry and regional workforce demands and maintaining educational quality for students.

Several education organizations, including France Universités, the Conference of Directors of French Engineering Schools (CDEFI), the Conference of Grandes Écoles (CGE), the Union of Private Grandes Écoles (UGEI), and Fesic, have jointly condemned the provision. They argue it fails to enhance student training and merely compensates for reduced state funding to France compétences while redirecting funds from their intended use to the general budget. They call on parliamentarians to remove this article from the finance bill, emphasizing that apprenticeship tax revenues should support institutions providing critical skill development rather than bolster state coffers.

This dispute highlights tensions between financial management and education sector priorities as France plans its budget for 2027.