8.3. – Is there an apprenticeship tax?


The apprenticeship tax is a tax that is legally enforced and is equivalent to 0.5% of the salary total.

French companies have to pay this sum every year before 1 March to organisations which collect and then divide the funds up between apprenticeship training centres and higher learning institutions, not necessarily specialised in journalism.

Other countries

Apprenticeship taxes do not exist in Belgium, Switzerland, Spain, Brazil, United Kingdom, Germany or Poland.

Complete answers


De Standaard : No apprenticeship tax in Belgium


Europe 1 : Information not provided

France 24 : A clear distribution

30% of the tax goes to recognised journalism schools.

28% goes to schools for audio-visual technical professions (INA, Studio Ecole de France, etc.)

16% goes to business and communication schools

5% goes to management schools (HR, finance, etc.)

21% goes to middle schools and high schools situated in difficult areas or for disabled students.

Le Monde : There are various beneficiaries

Le Monde pays a part of its tax to journalism schools for categories B and C (formerly middle and senior management) and to other academic organisations (e.g. école Estienne, lycée Sophie Germain) for category A (formerly skilled workers).

Ouest France : Journalism training centres

The apprenticeship tax is paid systematically to journalism training centres according to the centre’s relationship with the newspaper – continuous training, internships, recruitment, etc.


Berliner Zeitung : This does not exist in Germany

Apprenticeship tax does not exist in Germany.

ZDF : There is no apprenticeship tax in Germany


The Irish Times : Does not exist in Ireland


Polskie Radio, kanal 3 : There is no apprenticeship tax in Poland.

United Kingdom

BBC : There is no apprenticeship tax in Great Britain

The Guardian : Information not provided