{"id":34386,"date":"2023-04-26T20:29:14","date_gmt":"2023-04-26T18:29:14","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=34386"},"modified":"2023-04-26T20:29:17","modified_gmt":"2023-04-26T18:29:17","slug":"taxe-dapprentissage-solde-et-creation-de-soltea","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/04\/26\/taxe-dapprentissage-solde-et-creation-de-soltea\/","title":{"rendered":"Taxe d\u2019apprentissage\u00a0: solde et cr\u00e9ation de SOLT\u00e9A"},"content":{"rendered":"\n<p>Les entreprises redevables de la <strong>taxe d\u2019apprentissage<\/strong> (TA) devront d\u00e9clarer et verser le solde de cette taxe dans le cadre de la <strong>DSN d\u2019avril<\/strong>. En parall\u00e8le, le choix des organismes b\u00e9n\u00e9ficiaires devra \u00eatre d\u00e9clar\u00e9 sur la nouvelle plateforme <strong>SOLT\u00e9A<\/strong> \u00e0 compter du 25 mai 2023.<\/p>\n<h2><strong>Le solde d\u00fb pour le 5 ou 15 mai<\/strong><\/h2>\n<p>La part principale de la taxe d\u2019apprentissage (0,59%) est revers\u00e9e chaque pois \u00e0 l\u2019URSSAF via la DSN. Le <strong>solde de la taxe d\u2019apprentissage<\/strong> (<strong>0,09%<\/strong> de la masse salariale 2022) doit \u00eatre d\u00e9clar\u00e9 et vers\u00e9 dans la DSN d\u2019avril dont l\u2019exigibilit\u00e9 est fix\u00e9e au 5 ou au 15 mai dans le bloc \u00ab\u00a0Cotisation \u00e9tablissement &#8211; S21.G00.82.002\u00a0\u00bb, en valeur \u00ab\u00a00,76 &#8211; Solde de la taxe d&rsquo;apprentissage vers\u00e9 en num\u00e9raire\u00a0\u00bb.<\/p>\n<p>Ce solde n\u2019est pas \u00e0 verser en Alsace et Moselle.<\/p>\n<p>Les entreprises ont la possibilit\u00e9 d\u2019imputer sur ce solde, les d\u00e9ductions suivantes\u00a0:<\/p>\n<ul>\n<li>Les <strong>subventions en nature<\/strong> vers\u00e9es sous forme de mat\u00e9riels et d\u2019\u00e9quipements aux <strong>CFA<\/strong><\/li>\n<li>Le <strong>\u00ab\u00a0bonus alternants\u00a0\u00bb<\/strong> des entreprises de plus de 250 salari\u00e9s redevables de la <strong>CSA <\/strong>(contribution suppl\u00e9mentaire \u00e0 l\u2019apprentissage) et dont le quota de salari\u00e9s alternants exc\u00e9dait 5% en 2022.<\/li>\n<\/ul>\n<p>Ces d\u00e9ductions sont \u00e9galement \u00e0 d\u00e9clarer sur la DSN d\u2019avril.<\/p>\n<h2><strong>Cr\u00e9ation de la plateforme SOLT\u00e9A<\/strong><\/h2>\n<p>L\u2019URSSAF reverse ensuite le solde de la taxe d\u2019apprentissage \u00e0 la <strong>Caisse des D\u00e9p\u00f4ts<\/strong>. Cette derni\u00e8re reverse ensuite ces fonds aux formations et organismes choisis par les entreprises redevables de la TA.<\/p>\n<p>Les entreprises pourront ensuite mentionner leurs choix d\u2019affectation du 0,09% aux organismes de formations sur la nouvelle plateforme <strong>SOLT\u00e9A<\/strong> entre le 25 mai et le 15 septembre 2023.<\/p>\n<p>Cette plateforme permettra de s\u00e9curiser le reversement du solde et de simplifier son affectation. Seront disponibles sur la plateforme\u00a0:<\/p>\n<ul>\n<li>La liste et les coordonn\u00e9es des \u00e9tablissements et formations \u00e9ligibles \u00e0 la perception du solde de la TA<\/li>\n<li>Le suivi des virements r\u00e9alis\u00e9s par la Caisse des D\u00e9p\u00f4ts vers les organismes choisis<\/li>\n<li>La consultation de l\u2019historique des virements des ann\u00e9es pr\u00e9c\u00e9dentes.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises redevables de la taxe d\u2019apprentissage (TA) devront d\u00e9clarer et verser le solde de cette taxe dans le cadre de la DSN d\u2019avril. En parall\u00e8le, le choix des organismes b\u00e9n\u00e9ficiaires devra \u00eatre d\u00e9clar\u00e9 sur la nouvelle plateforme SOLT\u00e9A \u00e0 compter du 25 mai 2023. Le solde d\u00fb pour le 5 ou 15 mai La [&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":[12,3,8],"tags":[121],"class_list":["post-34386","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","category-paie-et-administration-du-personnel","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>Taxe d\u2019apprentissage\u00a0: solde et cr\u00e9ation de SOLT\u00e9A - 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\/2023\/04\/26\/taxe-dapprentissage-solde-et-creation-de-soltea\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe d\u2019apprentissage\u00a0: solde et cr\u00e9ation de SOLT\u00e9A - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Les entreprises redevables de la taxe d\u2019apprentissage (TA) devront d\u00e9clarer et verser le solde de cette taxe dans le cadre de la DSN d\u2019avril. 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