à propos



The Apprenticeship tax campaign is ongoing until 28 February 2019.


Modernising the workshops and simulators (navigation, machine…)
Offering the students an educational kit (paper chart, compass, Cras ruler, overalls…)
Offering more distance learning opportunities
Supporting students projects (HydroContest, workshops,…)
Modernising sports facilities

Since its creation in 2010, the French Maritime Academy has delivered a high level training (from 3 to 5 years after the Baccalauréat) and is welcoming this year over 1,300 students, young future seafarers and future merchant navy officers. In strong synergy with the maritime sector, our courses use active educational approaches on innovating technical equipment, through projects enabling the students to be actors of their training.
The funds collected by the Academy via the apprenticeship tax are entirely dedicated to the funding of actions related to education and represent a prime input in keeping our educational means at a high level and in developing new ambitious projects.


The Apprenticeship Tax (TA) is a mandatory contribution from companies which amount is calculated on the basis of a percentage of the total payroll. It must be paid by the employer before 1st March of each year for the previous civil year. This tax gives the companies the opportunity to act as corporate-citizens, by supporting financially the initial training courses of the technological and vocational education
It has two characteristics :
– Each company is able to select and appoint the recipients of its payment.
– The payment is solely done to a TA collecting body (OCTA) who acts as an intermediary
This year the payment deadline is 28 February 2019.

Companies which are subjected to the payment :
– The legal persons, companies and economic interest groupings carrying out an activity of, from a fiscal point of view, an industrial, commercial or artisanal nature, associations and organisations having to pay the corporate tax
– Farm cooperatives (production, transformation, preservation and sales)
– Approved management centres
– Agricultural credit cooperatives
– Nationalised companies

Companies which are exempted from the payment :
– Companies with first training as a sole purpose.
– Companies which have employed one or several apprentices during the course of the year and when their gross payroll doesn’t exceed €95,513 yearly.


Select your OCTA. It will supply the documentation to be sent back, as well as some help for the calculation of your TA.
In 2016, the number of OCTA was ratinalised : only one consular OCTA per region and about twenty nationwide.
Send your payment and the document stating the payment to the OCTA of your choice before 28 February 2019.
To make sure that your tax is going to be paid to the right recipient, write the name of the French Maritime Academy (Ecole Nationale Supérieure Maritime) in letters on the payment slip and keep us informed by the means of your choice (mail, email, telephone). The collecting bodies will pay us your TA in the summer 2019. Direct information makes the handling of the file easier.


The Academy is authorised to receive the payment of the TA from companies for the whole out of quota (or scale), under A and B categories
The Academy benefits from a prefectoral authorisation for training courses delivered on the 4 campuses. You have the possibility to select, through the UAI codes below, the campus/campuses you wish to support :
Le Havre = 0760166T   /  Marseille =  0130234J
Saint-Malo = 0350092K  /  Nantes = 0440108D

Contact :
Secrétaire générale adjointe ENSM
39 avenue du Corail
CS 50040
13285 Marseille Cedex 08
Tél : +33 (0) 9 70 00 30 00

Download the PDF document about the 2019 Apprenticeship Tax

To learn more about the modes of calculation and payment of the TA:
www.impots.gouv.fr /” Professionnels”, “Vos Impôts” sections