Taxe d'apprentissage

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Last updated: 13-12-2018

Created in 1925, the taxe d'apprentissage is a compulsory tax paid by French companies to finance initial training and apprenticeships.

The tax is an important source of funding for student training at ENSG, allowing us to meet the significant expenses required for the provision of education at the highest level.

The School, under the Ministry of Higher Education and Research, maintains very low registration fees. We therefore also need the support of businesses and private industry to carry out our public service mission.

Around 100 companies have already pledged their taxe d'apprentissage to us. This has enabled us, in particular, to finance our field courses (in more than 10 locations across France) and language labs, as well as to provide a range of equipment in our teaching rooms.


Choosing ENSG is an investment in the education of your future managers and professionals.

4 key payment steps

1 - Choose your collection agency

Payment of the TA is made through an authorised collection agency - Organisme Collecteur de Taxe d'Apprentissage (OCTA).

2 - Check our authorisations

ENSG, an internal school at the University of Lorraine, is authorised to receive the taxe d’apprentissage for Cadres Supérieurs (Category C: senior executives).

3 - Choose your règle de cumul

The regulations in force allow partial or total cumulation of the amounts for two adjacent categories. Apply the règle de cumul if you want to maximise your contribution to ENSG.

Possible choices: category A + category B or category B + category C

Important: categories A and C cannot be combined

The School is authorised to receive taxe d'apprentissage for cadres supérieurs (Category C: senior executives) and, by cumulation, for cadres moyens (Category B: middle managers).

4 - Assign your taxe d'apprentissage

To ensure that your tax is allocated to us, you must mark "École nationale supérieure de géologie" as the beneficiary on the payment form.