{"id":13525,"date":"2020-02-15T00:56:01","date_gmt":"2020-02-14T22:56:01","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=13525"},"modified":"2020-02-15T00:56:03","modified_gmt":"2020-02-14T22:56:03","slug":"contribution-formation-avant-le-1er-mars","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2020\/02\/15\/contribution-formation-avant-le-1er-mars\/","title":{"rendered":"Contribution formation avant le 1er mars"},"content":{"rendered":"\n<p>Tous les employeurs doivent verser une contribution \u00e0 la\nformation professionnelle avant le <strong>1<sup>er<\/sup> mars 2020<\/strong> \u00e0 leur OPCO.\nDepuis l\u2019an dernier, un syst\u00e8me d\u2019acomptes est mis en place.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Premi\u00e8re ann\u00e9e d\u2019application de la r\u00e9forme<\/strong><\/h2>\n\n\n\n<p>Le financement et les modalit\u00e9s de versement de la taxe d\u2019apprentissage\net de la formation professionnelle continue ont \u00e9t\u00e9 profond\u00e9ment modifi\u00e9es par\nla loi 2108-771 du 5 septembre 2018 dite <strong>loi Avenir<\/strong>.<\/p>\n\n\n\n<p>\u00c0 compter du 1<sup>er<\/sup> janvier 2022, ces 2 versements devront\n\u00eatre effectu\u00e9s aupr\u00e8s de l\u2019URSSAF aux m\u00eames \u00e9ch\u00e9ances que les cotisations\nsociales. Jusqu\u2019en 2021, les versements continueront d\u2019\u00eatre op\u00e9r\u00e9s aupr\u00e8s des <strong>OPCO\n(op\u00e9rateurs de comp\u00e9tences)<\/strong>.<\/p>\n\n\n\n<p>Les taux de la contribution restent en revanche identiques\nsoit 0,55% pour les entreprises de moins de 11 salari\u00e9s et <strong>1%<\/strong> dans le\ncas contraire.<\/p>\n\n\n\n<p>En 2019, pour la premi\u00e8re fois un syst\u00e8me d\u2019acomptes a \u00e9t\u00e9\nmis en place. Un <strong>acompte de 75%<\/strong> sur la base de la masse salariale 2018 a\nainsi d\u00fb \u00eatre vers\u00e9 le 15 septembre dernier par les employeurs d\u2019au moins 11\nsalari\u00e9s.<\/p>\n\n\n\n<p>Le solde est \u00e0 verser pour le <strong>29 f\u00e9vrier<\/strong> prochain au\nplus tard. L\u2019acompte ne concernait pas en revanche la contribution CPF-CDD au\ntaux de 1%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Versement avant le 1<sup>er<\/sup> mars<\/strong><\/h2>\n\n\n\n<p>Deux acomptes devront en outre \u00eatre vers\u00e9s au titre des\nr\u00e9mun\u00e9rations de l\u2019ann\u00e9e 2020 par les employeurs d\u2019au moins 11 salari\u00e9s&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Acompte au 29 f\u00e9vrier<\/strong>&nbsp;au taux de <strong>60%<\/strong>\nsur la base des r\u00e9mun\u00e9rations de 2019<\/li><li><strong>Acompte au 15 septembre<\/strong> au taux de 38%\nsur la m\u00eame base.<\/li><\/ul>\n\n\n\n<p>Ainsi, pour les employeurs d\u2019au moins 11 salari\u00e9s, le\nversement \u00e0 r\u00e9aliser avant le 1<sup>er<\/sup> mars 2020 comprendra les 3\n\u00e9l\u00e9ments suivants&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Le <strong>solde de la contribution formation<\/strong> due\nau titre des r\u00e9mun\u00e9rations de 2019, sous d\u00e9duction de l\u2019acompte pay\u00e9 au 15\nseptembre dernier<\/li><li>La <strong>contribution CPF-CDD<\/strong> au taux de 1% sur\nla base des r\u00e9mun\u00e9rations vers\u00e9es aux salari\u00e9s en CDD en 2019<\/li><li>Un acompte de contribution formation au taux de\n60%.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Tous les employeurs doivent verser une contribution \u00e0 la formation professionnelle avant le 1er mars 2020 \u00e0 leur OPCO. Depuis l\u2019an dernier, un syst\u00e8me d\u2019acomptes est mis en place. Premi\u00e8re ann\u00e9e d\u2019application de la r\u00e9forme Le financement et les modalit\u00e9s de versement de la taxe d\u2019apprentissage et de la formation professionnelle continue ont \u00e9t\u00e9 profond\u00e9ment [&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":[3,828],"tags":[1755,46],"class_list":["post-13525","post","type-post","status-publish","format-quote","hentry","category-comptabilite-fiscalite-et-gestion-financiere","category-formation-professionnelle","tag-contribution-formation","tag-formation-professionnelle","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>Contribution formation avant le 1er mars - 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\/2020\/02\/15\/contribution-formation-avant-le-1er-mars\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contribution formation avant le 1er mars - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Tous les employeurs doivent verser une contribution \u00e0 la formation professionnelle avant le 1er mars 2020 \u00e0 leur OPCO. Depuis l\u2019an dernier, un syst\u00e8me d\u2019acomptes est mis en place. Premi\u00e8re ann\u00e9e d\u2019application de la r\u00e9forme Le financement et les modalit\u00e9s de versement de la taxe d\u2019apprentissage et de la formation professionnelle continue ont \u00e9t\u00e9 profond\u00e9ment [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2020\/02\/15\/contribution-formation-avant-le-1er-mars\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2020-02-14T22:56:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-02-14T22:56:03+00:00\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2020\/02\/15\/contribution-formation-avant-le-1er-mars\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2020\/02\/15\/contribution-formation-avant-le-1er-mars\/\",\"name\":\"Contribution formation avant le 1er mars - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2020-02-14T22:56:01+00:00\",\"dateModified\":\"2020-02-14T22:56:03+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2020\/02\/15\/contribution-formation-avant-le-1er-mars\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2020\/02\/15\/contribution-formation-avant-le-1er-mars\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2020\/02\/15\/contribution-formation-avant-le-1er-mars\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Contribution formation avant le 1er mars\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). 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