Teaching operational practices in logistics entails a reorganization of teaching methods and recourse to new skill. Increasingly efficient pedagogical investment has to be made, which implies substantial funding requirements.  However, these costs can only be covered by means of the apprenticeship tax, which must be paid to universities, schools and training centers by the companies that are subject to this tax.

How to use the apprenticeship tax

The apprenticeship tax represents 0.5% of the gross wage calculated over the past calendar year.

The Master’s program is entitled to receive the tax for the upper management and middle management categories as well as by means of the cumulation rule in those categories covering middle management/skilled workers or senior/middle management.

How to pay your tax?

There are two methods of tax payment:

• Direct payment to the university: Paris II University can be paid directly by specifying the name of the Master’s program and making the check payable to the Accountant of the University. The accounting agency will return a release receipt.
   
• Payment through a collecting body:  Payment of the apprenticeship tax can also be made through a collecting body such as the Chamber of Commerce and Industry. The amount payable (partial or total payment) to the university must be specified in writing, with the addition of the words "payment by cumulation".  The collecting body will provide a receipt.