{"id":18437,"date":"2024-04-15T10:00:00","date_gmt":"2024-04-15T08:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2024\/04\/15\/noubliez-pas-de-payer-le-solde-de-la-taxe-dapprentissage-2\/"},"modified":"2024-05-15T12:00:08","modified_gmt":"2024-05-15T10:00:08","slug":"noubliez-pas-de-payer-le-solde-de-la-taxe-dapprentissage-2","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/04\/15\/noubliez-pas-de-payer-le-solde-de-la-taxe-dapprentissage-2\/","title":{"rendered":"N\u2019oubliez pas de payer le solde de la taxe d\u2019apprentissage\u00a0!"},"content":{"rendered":"<p>Les entreprises doivent verser des contributions destin\u00e9es \u00e0 financer la formation professionnelle des salari\u00e9s. Depuis le 1<sup>er<\/sup>\u00a0janvier\u00a02022, les contributions li\u00e9es \u00e0 la formation professionnelle ainsi que la taxe d\u2019apprentissage sont collect\u00e9es par l\u2019Urssaf.<\/p>\n<p>Ainsi, les employeurs doivent d\u00e9clarer et payer mensuellement, dans la d\u00e9claration sociale nominative\u00a0(DSN), la contribution l\u00e9gale \u00e0 la formation professionnelle, la part principale de la taxe d\u2019apprentissage ainsi que la contribution d\u00e9di\u00e9e au financement du compte personnel de formation des salari\u00e9s en contrat \u00e0 dur\u00e9e d\u00e9termin\u00e9e dite \u00ab\u00a01\u00a0% CPF-CDD\u00a0\u00bb.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Exception :<\/span> les entreprises de moins de 11\u00a0salari\u00e9s qui ont opt\u00e9 pour un paiement trimestriel des cotisations sociales paient ces sommes selon une p\u00e9riodicit\u00e9 trimestrielle mais effectuent une d\u00e9claration sur un rythme mensuel.<\/p>\n<p>Le solde de la taxe d\u2019apprentissage doit, lui, \u00eatre d\u00e9clar\u00e9 et pay\u00e9 annuellement au printemps. Ainsi, le solde d\u00fb sur la masse salariale de l\u2019ann\u00e9e\u00a02023 doit \u00eatre d\u00e9clar\u00e9 et pay\u00e9 dans la DSN d\u2019avril\u00a02024 transmise, selon l\u2019effectif de l\u2019entreprise, le\u00a06 ou le 15\u00a0mai\u00a02024.<\/p>\n<p>Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le solde de la taxe d\u2019apprentissage doit \u00eatre d\u00e9clar\u00e9 et pay\u00e9 dans la DSN du mois d\u2019avril.<\/p>\n","protected":false},"author":5,"featured_media":18438,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[32],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18437"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=18437"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18437\/revisions"}],"predecessor-version":[{"id":18439,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18437\/revisions\/18439"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/18438"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=18437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=18437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=18437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}