{"id":18954,"date":"2020-03-10T08:53:01","date_gmt":"2020-03-10T07:53:01","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/deduction-de-la-cotisation-a-la-formation-professionnelle-pour-les-employeurs-du-batiment-et-des-travaux-publics\/"},"modified":"2022-09-19T14:47:19","modified_gmt":"2022-09-19T12:47:19","slug":"deduction-de-la-cotisation-a-la-formation-professionnelle-pour-les-employeurs-du-batiment-et-des-travaux-publics","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/deduction-de-la-cotisation-a-la-formation-professionnelle-pour-les-employeurs-du-batiment-et-des-travaux-publics\/","title":{"rendered":"D\u00e9duction de la cotisation \u00e0 la formation professionnelle pour les employeurs du b\u00e2timent et des travaux publics"},"content":{"rendered":"<p class=\"ql-align-justify\">Un d\u00e9cret n\u00b02020-198 du 5 mars 2020 pr\u00e9cise les conditions de d\u00e9duction de la contribution \u00e0 la formation professionnelle pour les employeurs du b\u00e2timent et des travaux publics.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Rappelons \u00e0 cet \u00e9gard, que les entreprises appartenant aux professions du b\u00e2timent et des travaux publics versent une cotisation sp\u00e9cifique pr\u00e9vue par un accord entre les organisations repr\u00e9sentatives au niveau national des employeurs et des salari\u00e9s du b\u00e2timent et des travaux publics (L.6331-35 du Code du travail).<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Cette cotisation concourt au d\u00e9veloppement de la formation professionnelle initiale, notamment de l\u2019apprentissage et de la formation professionnelle continue dans les m\u00e9tiers des professions du b\u00e2timent et des travaux publics (L.6331-36 du Code du travail).<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Le montant de la cotisation constitue une d\u00e9pense d\u00e9ductible des obligations de contribution \u00e0 la formation professionnelle continue (L.6331-41).<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Le d\u00e9cret n\u00b02020-198 du 5 mars 2020 pr\u00e9cise que le montant de la cotisation constitue une d\u00e9pense d\u00e9ductible des obligations de contribution \u00e0 la formation professionnelle continue pr\u00e9vues \u00e0 l\u2019article L.6331-3 du Code du travail \u00ab&nbsp;<em>lorsque l\u2019effectif moyen annuel est d\u2019au moins onze salari\u00e9s<\/em>&nbsp;\u00bb.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">https:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000041691007&#038;categorieLien=id<\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un d\u00e9cret n\u00b02020-198 du 5 mars 2020 pr\u00e9cise les conditions de d\u00e9duction de la contribution \u00e0 la formation professionnelle pour les employeurs du b\u00e2timent et des travaux publics.<\/p>\n","protected":false},"author":3,"featured_media":18952,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-18954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-en-droit-social"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/18954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=18954"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/18954\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/18952"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=18954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=18954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=18954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}