{"id":28406,"date":"2026-03-04T13:02:02","date_gmt":"2026-03-04T12:02:02","guid":{"rendered":"https:\/\/www.voltaire-avocats.com\/?p=28406"},"modified":"2026-03-05T11:31:10","modified_gmt":"2026-03-05T10:31:10","slug":"taxe-dapprentissage-lurssaf-apporte-des-precisions-sur-lassujettissement-des-organismes-sans-but-lucratif","status":"publish","type":"post","link":"https:\/\/www.voltaire-avocats.com\/fr\/taxe-dapprentissage-lurssaf-apporte-des-precisions-sur-lassujettissement-des-organismes-sans-but-lucratif\/","title":{"rendered":"Taxe d&rsquo;apprentissage : l&rsquo;Urssaf apporte des pr\u00e9cisions sur l&rsquo;assujettissement des organismes sans but lucratif"},"content":{"rendered":"<p class=\"ql-align-justify\">Selon le site de l&rsquo;URSSAF, \u00e0 compter de 2026, les associations, organismes, fondations, fonds de dotation, congr\u00e9gations et syndicats \u00e0 activit\u00e9s non lucratives mentionn\u00e9s au 1&nbsp;bis de l\u2019article 206&nbsp;ainsi qu\u2019aux 5\u00b0, 5\u00b0 bis et 11\u00b0 de l\u2019article 207&nbsp;du code g\u00e9n\u00e9ral des imp\u00f4ts sont soumis \u00e0 l\u2019obligation de d\u00e9clarer et d\u2019acquitter la taxe d\u2019apprentissage aupr\u00e8s de l\u2019Urssaf (conform\u00e9ment au XIII de l\u2019article 135&nbsp;de la loi n\u00b0&nbsp;2026-103&nbsp;du 19&nbsp;f\u00e9vrier 2026&nbsp;de finances pour 2026\u202fmodifiant l\u2019article L6241-1&nbsp;du code du travail).<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Cette obligation concerne l\u2019ensemble de ces structures, ind\u00e9pendamment de leur \u00e9ventuelle soumission \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Toujours selon l&rsquo;URSSAF, compte tenu de la publication tardive de la loi de finances pour 2026, l\u2019assujettissement de ces structures prend effet pour les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter de la p\u00e9riode d\u2019emploi de mars 2026.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Les organismes concern\u00e9s deviennent ainsi redevables&nbsp;:<\/p>\n<ul>\n<li class=\"ql-align-justify\">de la part principale de la taxe d\u2019apprentissage, exigible mensuellement&nbsp;;<\/li>\n<li class=\"ql-align-justify\">du solde de la taxe d\u2019apprentissage, exigible annuellement.<\/li>\n<\/ul>\n<p class=\"ql-align-justify\"><\/p>\n<p class=\"ql-align-justify\">Concernant les \u00e9tablissements situ\u00e9s dans le Haut-Rhin, Bas-Rhin et la Moselle, seule la taxe d\u2019apprentissage est due, au taux de 0,44&nbsp;%.<\/p>\n<p class=\"ql-align-justify\"><\/p>\n<p><a href=\"https:\/\/www.urssaf.fr\/accueil\/actualites\/taxe-apprentissage-evolutions.html\" target=\"_blank\">https:\/\/www.urssaf.fr\/accueil\/actualites\/taxe-apprentissage-evolutions.html<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Selon le site de l&rsquo;URSSAF, \u00e0 compter de 2026, les associations, organismes, fondations, fonds de dotation, congr\u00e9gations et syndicats \u00e0 activit\u00e9s non lucratives mentionn\u00e9s au 1&nbsp;bis de l\u2019article 206&nbsp;ainsi qu\u2019aux 5\u00b0, 5\u00b0 bis et 11\u00b0 de l\u2019article 207&nbsp;du code g\u00e9n\u00e9ral des imp\u00f4ts sont soumis \u00e0 l\u2019obligation de d\u00e9clarer et d\u2019acquitter la taxe d\u2019apprentissage aupr\u00e8s de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":28404,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[31],"tags":[],"class_list":["post-28406","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\/28406","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=28406"}],"version-history":[{"count":3,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/28406\/revisions"}],"predecessor-version":[{"id":28409,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/28406\/revisions\/28409"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media\/28404"}],"wp:attachment":[{"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=28406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=28406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voltaire-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=28406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}