Question 16125 — associations and foundations

Summary

Mr. Antoine Vermorel-Marques draws the attention of the Minister Delegate to the Minister of Labor and Solidarity and the Minister of National Education, responsible for vocational education and training and apprenticeship, to the consequences, for the entire associative sector and the non-profit sector, of the removal of the apprenticeship tax exemption from which these organizations previously benefited. Article 135 of Law No. 2026-103 of February 19, 2026 of finances for 2026, which modified article L. 6241-1 of the labor code, removed the apprenticeship tax exemption enjoyed by associations, foundations, endowment funds, congregations and unions with non-profit activities. This measure, applicable to remuneration paid from March 2026, results in a new charge equivalent to 0.68% of the payroll for all of these structures. Non-profit organizations, whose costs are overwhelmingly based on human resources, are structurally exposed to this reform. This additional cost occurs in a financial context that is already highly constrained for many of them, likely to affect their recruitment and training capacities, as well as the quality and continuity of the missions they undertake in the service of the social cohesion. The immediate implementation of the measure, from March 2026, also leaves little room for adaptation to the structures concerned. In this perspective, it requests clarification on the measures it intends to implement in order to mitigate the impact of this reform on private non-profit actors and to enable them to pursue their essential missions. He questions him in particular about the opportunity a transitional system or a compensation mechanism intended to support all of these organizations in the face of this new burden.

Machine translation from French. The official text remains authoritative.

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1. 23 June 2026

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• Antoine Vermorel · auteur

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