{"id":15199,"date":"2025-12-09T12:32:03","date_gmt":"2025-12-09T12:32:03","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/actualites-sociales-et-formation-pour-les-tpe-pme\/"},"modified":"2025-12-09T12:32:03","modified_gmt":"2025-12-09T12:32:03","slug":"actualites-sociales-et-formation-pour-les-tpe-pme","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/actualites-sociales-et-formation-pour-les-tpe-pme\/","title":{"rendered":"Actualit\u00e9s sociales et formation pour les TPE-PME"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">11 mai 2023<\/p>\n\n\n<div class=\"content-header\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"content-chapo\">\n<p style=\"text-align: justify;\"><strong>La CPME vous informe des actualit\u00e9s li\u00e9es \u00e0 la formation : le versement de la taxe d&rsquo;apprentissage et la prise en charge des contrats d\u2019apprentissage.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"pg-simple-text\">\n<div class=\"page-simple-body__wrapper\">\n<h2 class=\"pg-simple-text__title\">Versement du solde de la taxe d\u2019apprentissage<\/h2>\n<div class=\"pg-simple-text__body\">\n<p style=\"text-align: justify;\">Le transfert de recouvrement de la taxe d\u2019apprentissage aux URSSAF a engendr\u00e9 les changements suivants\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>La d\u00e9claration de la taxe d\u2019apprentissage s\u2019op\u00e8re d\u00e9sormais via la d\u00e9claration sociale nominative (DSN)<\/li>\n<li>La d\u00e9claration de la part principale de la taxe d\u2019apprentissage est mensuelle\u00a0<\/li>\n<li>Le solde de la taxe d\u2019apprentissage est recouvr\u00e9 annuellement, en exercice d\u00e9cal\u00e9. La premi\u00e8re collecte de l\u2019Urssaf concernera la masse salariale 2022, sur la DSN d\u2019avril 2023\u00a0exigible le 5\u00a0ou 15\u00a0mai 2023.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nous vous rappelons que la d\u00e9signation des \u00e9tablissements destinataires du solde de la taxe d\u2019apprentissage doit se faire via la plateforme de r\u00e9partition d\u00e9nomm\u00e9e<strong> SOLT\u00e9A<\/strong>, mise en place par la Caisse des D\u00e9p\u00f4ts et Consignations.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-16414 size-full\" src=\"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/wp-content\/uploads\/2023\/05\/urssaf110523-1.png\" alt=\"\" width=\"774\" height=\"379\" \/><\/p>\n<div class=\"pg-simple-text\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"pg-simple-text__body\">\n<p style=\"text-align: justify;\"><strong>Cette plateforme de r\u00e9partition SOLT\u00e9A sera mise \u00e0 disposition \u00e0 compter de\u00a0la fin du premier semestre 2023, et permettra aux employeurs de<\/strong>\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>choisir les \u00e9tablissements b\u00e9n\u00e9ficiaires, leurs composantes ou les formations auxquels les employeurs souhaitent affecter le solde de la taxe d\u2019apprentissage\u00a0;<\/li>\n<li>suivre les virements qui seront effectu\u00e9s par la Caisse des d\u00e9p\u00f4ts \u00e0 l\u2019attention des \u00e9tablissements b\u00e9n\u00e9ficiaires.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les virements op\u00e9r\u00e9s par la Caisse des d\u00e9p\u00f4ts conform\u00e9ment aux choix des employeurs seront effectu\u00e9s\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Le 15\u00a0juillet 2023\u00a0pour les employeurs ayant effectu\u00e9 leurs choix de r\u00e9partition entre\u00a0la fin du premier semestre 2023\u00a0et d\u00e9but juillet 2023\u00a0;<\/li>\n<li>Le 15\u00a0septembre 2023\u00a0pour les employeurs qui n\u2019auraient pas finalis\u00e9 leurs choix avant d\u00e9but juillet 2023.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pour plus d\u2019information, consulter\u00a0: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.soltea.education.gouv.fr\/espace-public\/\" target=\"_blank\" rel=\"noopener\">SOLT\u00e9A, plateforme du solde de la taxe d&rsquo;apprentissage<\/a><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"pg-simple-text\">\n<div class=\"page-simple-body__wrapper\">\n<h2 class=\"pg-simple-text__title\" style=\"text-align: justify;\">Report de la baisse des niveaux de prise en charge des contrats d\u2019apprentissage<\/h2>\n<div class=\"pg-simple-text__body\">\n<p style=\"text-align: justify;\">Une baisse de 10 % des niveaux de prise en charge des contrats d\u2019apprentissage (NPEC) \u00e9tait pr\u00e9vue en deux temps\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u2019une est intervenue en septembre 2022,<\/li>\n<li>L\u2019autre devait intervenir initialement en avril 2023<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Cette seconde baisse avait\u00a0\u00e9t\u00e9 repouss\u00e9e \u00e0 juillet 2023\u00a0pour permettre une s\u00e9rie d\u2019investigations compl\u00e9mentaires aupr\u00e8s de CFA.<\/p>\n<p style=\"text-align: justify;\"><strong>Le Gouvernement vient d\u2019annoncer qu\u2019elle \u00e9tait \u00e0 nouveau d\u00e9cal\u00e9e \u00e0 septembre 2023 <\/strong>afin de donner davantage de visibilit\u00e9 sur la structure de charges des CFA, ainsi que sur la situation financi\u00e8re de France comp\u00e9tences.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>11 mai 2023 La CPME vous informe des actualit\u00e9s li\u00e9es \u00e0 la formation : le versement de la taxe d&rsquo;apprentissage et la prise en charge des<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":15200,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15199","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=15199"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15199\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/15200"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}