{"id":12080,"date":"2019-09-07T10:52:34","date_gmt":"2019-09-07T08:52:34","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=12080"},"modified":"2019-09-07T10:52:36","modified_gmt":"2019-09-07T08:52:36","slug":"acompte-de-contribution-formation","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/09\/07\/acompte-de-contribution-formation\/","title":{"rendered":"Acompte de contribution formation"},"content":{"rendered":"\n<p>Pour\nla premi\u00e8re fois, les employeurs de 11 salari\u00e9s et plus doivent verser un\nacompte de <strong>contribution formation <\/strong>avant le <strong>15 septembre<\/strong>. Le solde\nsera \u00e0 verser avant le 1<sup>er<\/sup> mars 2020.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Versement \u00e0 l\u2019URSSAF \u00e0\ncompter de 2021<\/strong><\/h2>\n\n\n\n<p>La <strong>loi \u00ab&nbsp;Avenir\nprofessionnel<\/strong>&nbsp;<strong>\u00bb<\/strong> (loi n\u00b02018-771 du 5 septembre 2018) a r\u00e9form\u00e9\nles modalit\u00e9s de versement de la contribution formation (ex-formation\nprofessionnelle continue) et de la taxe d\u2019apprentissage. Les contributions dues\nau titre de la masse salariale 2018 devaient \u00eatre vers\u00e9es avant le 1<sup>er<\/sup>\nmars 2019. <\/p>\n\n\n\n<p>\u00c0 partir de <strong>2021<\/strong>,\net selon des modalit\u00e9s qui restent \u00e0 fixer par ordonnance, ces deux\ncontributions seront \u00e0 verser directement \u00e0 <strong>l\u2019URSSAF<\/strong>, avec la m\u00eame\np\u00e9riodicit\u00e9 que les cotisations de s\u00e9curit\u00e9 sociale, soit mensuellement. <\/p>\n\n\n\n<p>De mani\u00e8re transitoire,\nla taxe d\u2019apprentissage et la contribution formation devront \u00eatre vers\u00e9es encore\naupr\u00e8s des <strong>OPCO<\/strong> (op\u00e9rateurs de comp\u00e9tences) en <strong>2019 et 2020<\/strong>. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Instauration d\u2019un\nsyst\u00e8me d\u2019acompte<\/strong><\/h2>\n\n\n\n<p>En outre, en 2019 et 2020,\nun syst\u00e8me d\u2019acompte est mis en place. En 2019, il ne concernera que la contribution\nformation. Un <strong>acompte de 75%<\/strong> doit \u00eatre vers\u00e9 avant le 15 septembre 2019\npour les employeurs d\u2019au moins 11 salari\u00e9s. Assis sur la masse salariale 2018,\nil est d\u00e9termin\u00e9 selon la formule suivante&nbsp;: <\/p>\n\n\n\n<p><strong>Acompte contribution\nformation 15\/09\/19 = 75% x (masse salariale 2018 x 1%)<\/strong><\/p>\n\n\n\n<p>Une projection de masse salariale\n2019 doit \u00eatre utilis\u00e9e comme base en cas de cr\u00e9ation d\u2019entreprise. <\/p>\n\n\n\n<p>Le 1% CPF-CDD d\u00fb sur les\nsalaires vers\u00e9s aux personnes en CDD ne fait en revanche l\u2019objet d\u2019aucun\nversement d\u2019acompte. <\/p>\n\n\n\n<p>De mani\u00e8re exceptionnelle,\naucune taxe d\u2019apprentissage ne sera due au titre de la masse salariale 2019. La\nCSA (contribution suppl\u00e9mentaire \u00e0 l\u2019apprentissage), due par les employeurs de\n250 salari\u00e9s et plus qui n\u2019emploient pas un certain niveau d\u2019alternants, reste n\u00e9anmoins\ndue pour cette ann\u00e9e. <\/p>\n\n\n\n<p>En<strong> 2020<\/strong>, pour la\ntaxe d\u2019apprentissage et la contribution formation, un <strong>acompte de 40%<\/strong>\nsera \u00e0 verser avant le 1<sup>er<\/sup> mars 2020, et un <strong>second acompte de 35%<\/strong>,\navant le 15 septembre 2020.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Versement avant le 1<sup>er<\/sup>\nmars 2020<\/strong><\/h2>\n\n\n\n<p>Au final, les sommes\nsuivantes seront \u00e0 verser <strong>avant le 1<sup>er<\/sup> mars 2020<\/strong>&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Le solde\nde la <strong>contribution formation<\/strong> au titre de la masse salariale 2019<\/li><li>La\ncontribution <strong>1% CPF-CDD<\/strong> au titre de la masse salariale 2019<\/li><li>La <strong>CSA<\/strong>\nau titre de la masse salariale 2019<\/li><li>Un <strong>acompte\nde 40%<\/strong> au titre de la masse salariale 2020 et assis sur la masse salariale\n2019.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pour la premi\u00e8re fois, les employeurs de 11 salari\u00e9s et plus doivent verser un acompte de contribution formation avant le 15 septembre. Le solde sera \u00e0 verser avant le 1er mars 2020. Versement \u00e0 l\u2019URSSAF \u00e0 compter de 2021 La loi \u00ab&nbsp;Avenir professionnel&nbsp;\u00bb (loi n\u00b02018-771 du 5 septembre 2018) a r\u00e9form\u00e9 les modalit\u00e9s de versement [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3,5],"tags":[1755,121],"class_list":["post-12080","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","category-droit-du-travail","tag-contribution-formation","tag-taxe-dapprentissage","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Acompte de contribution formation - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2019\/09\/07\/acompte-de-contribution-formation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acompte de contribution formation - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Pour la premi\u00e8re fois, les employeurs de 11 salari\u00e9s et plus doivent verser un acompte de contribution formation avant le 15 septembre. 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