{"id":25420,"date":"2024-07-17T10:34:25","date_gmt":"2024-07-17T08:34:25","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/?p=25420"},"modified":"2024-07-17T10:34:27","modified_gmt":"2024-07-17T08:34:27","slug":"bulletin-officiel-de-la-securite-sociale-adjonction-dune-nouvelle-rubrique-relative-aux-contributions-servant-au-financement-de-la-formation-professionnelle-et-de-lapprentissage","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/bulletin-officiel-de-la-securite-sociale-adjonction-dune-nouvelle-rubrique-relative-aux-contributions-servant-au-financement-de-la-formation-professionnelle-et-de-lapprentissage\/","title":{"rendered":"Bulletin officiel de la s\u00e9curit\u00e9 sociale : adjonction d\u2019une nouvelle rubrique relative aux contributions servant au financement de la formation professionnelle et de l\u2019apprentissage"},"content":{"rendered":"

Le BOSS comprend d\u00e9sormais une nouvelle rubrique pr\u00e9sentant les contributions \u00e0 la formation professionnelle et \u00e0 l\u2019apprentissage.<\/span><\/p>\n

 <\/span><\/p>\n

La rubrique comporte trois chapitres :<\/span><\/p>\n

 <\/span><\/p>\n

–      Chapitre 1 \u2013 La contribution unique \u00e0 la formation professionnelle et \u00e0 l\u2019alternance (contribution \u00e0 la formation professionnelle et taxe d\u2019apprentissage) ;<\/span><\/p>\n

 <\/span><\/p>\n

–      Chapitre 2 \u2013 La contribution suppl\u00e9mentaire \u00e0 l\u2019apprentissage ;<\/span><\/p>\n

 <\/span><\/p>\n

–      Chapitre 3 \u2013 La contribution au financement du compte personnel de formation pour les titulaires de contrats \u00e0 dur\u00e9e d\u00e9termin\u00e9e.<\/span><\/p>\n

 <\/span><\/p>\n

Dans chaque chapitre, le champ d\u2019application de la contribution puis son mode de calcul sont pr\u00e9sent\u00e9s.<\/span><\/p>\n

 <\/span><\/p>\n

Ce contenu fait l\u2019objet d\u2019une consultation publique. La date limite d\u2019envoi des observations formul\u00e9es dans le cadre de la phase de consultation est fix\u00e9e le 31 ao\u00fbt 2024, date apr\u00e8s laquelle la consultation publique sera close. Une version tenant compte, le cas \u00e9ch\u00e9ant, de certaines observations sera publi\u00e9e \u00e0 l\u2019issue de cette consultation publique.<\/span><\/p>\n

 <\/span><\/p>\n

Sous cette r\u00e9serve, le contenu de cette rubrique sera opposable \u00e0 l\u2019administration \u00e0 compter du 1<\/span>er<\/sup> novembre 2024. \u00c0 cette date, les circulaires dont les dispositions sont reprises ou modifi\u00e9es par le Bulletin officiel de la s\u00e9curit\u00e9 sociale seront abrog\u00e9es<\/span>.<\/strong><\/p>\n

 <\/strong><\/p>\n

Le BOSS pr\u00e9cise que les sommes vers\u00e9es aux mandataires sociaux (titulaires ou non d\u2019un contrat de travail) sont assujetties \u00e0 la contribution \u00e0 la formation professionnelle ainsi qu\u2019\u00e0 la taxe d\u2019apprentissage (y inclus sa contribution suppl\u00e9mentaire), si l\u2019entreprise est assujettie (BOSS, Contributions formation, \u00a7\u00a7 90, 200, 380).<\/span><\/p>\n

 <\/span><\/p>\n

Le BOSS pr\u00e9cise \u00e9galement que la fraction de gratification vers\u00e9e aux stagiaires exc\u00e9dant le seuil de franchise de cotisations, soumise \u00e0 cotisations de s\u00e9curit\u00e9 sociale, est \u00e9galement soumise \u00e0 la contribution \u00e0 la formation professionnelle ainsi qu\u2019\u00e0 la taxe d\u2019apprentissage (y inclus sa contribution suppl\u00e9mentaire).<\/span><\/p>\n

 <\/span><\/p>\n

Selon le BOSS, ces assujettissements sont obligatoires \u00e0 compter des p\u00e9riodes d\u2019emploi de mai 2024, \u00e0 d\u00e9clarer en DSN pour le 5 ou le 15 juin 2024 selon le cas.<\/span><\/p>\n

<\/p>\n

https:\/\/boss.gouv.fr\/portail\/accueil\/actualites-boss\/2024\/juillet\/contributions-a-la-formation-pro.html<\/a><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Le BOSS comprend d\u00e9sormais une nouvelle rubrique pr\u00e9sentant les contributions \u00e0 la formation professionnelle et \u00e0 l\u2019apprentissage.   La rubrique comporte trois chapitres :   –      Chapitre 1 \u2013 La contribution unique \u00e0 la formation professionnelle et \u00e0 l\u2019alternance (contribution \u00e0 la formation professionnelle et taxe d\u2019apprentissage) ;   –      Chapitre 2 \u2013 La contribution suppl\u00e9mentaire \u00e0 […]<\/p>\n","protected":false},"author":3,"featured_media":25418,"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-25420","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\/25420","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=25420"}],"version-history":[{"count":0,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/25420\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/25418"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=25420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=25420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=25420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}