8.3. – Is there an apprenticeship tax?
France
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
Belgium
De Standaard : No apprenticeship tax in Belgium
France
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.
Germany
Berliner Zeitung : This does not exist in Germany
Apprenticeship tax does not exist in Germany.
ZDF : There is no apprenticeship tax in Germany
Ireland
The Irish Times : Does not exist in Ireland
Poland
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