{"id":1024,"date":"2021-11-21T17:45:01","date_gmt":"2021-11-21T16:45:01","guid":{"rendered":"https:\/\/monblogeur.tech\/index.php\/2021\/11\/21\/contribution-a-la-formation-professionnelle-un-acompte-a-payer-avant-mi-septembre-les-echos-business\/"},"modified":"2021-11-21T17:45:01","modified_gmt":"2021-11-21T16:45:01","slug":"contribution-a-la-formation-professionnelle-un-acompte-a-payer-avant-mi-septembre-les-echos-business","status":"publish","type":"post","link":"https:\/\/monblogeur.tech\/index.php\/2021\/11\/21\/contribution-a-la-formation-professionnelle-un-acompte-a-payer-avant-mi-septembre-les-echos-business\/","title":{"rendered":"Contribution \u00e0 la formation professionnelle : un acompte \u00e0 payer avant mi-septembre &#8211; Les \u00c9chos Business"},"content":{"rendered":"<div class=\"cfbc967f0983488262956e73eca9483a\" data-index=\"1\" style=\"float: none; margin:10px 0 10px 0; text-align:center;\">\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3859091246952232\" crossorigin=\"anonymous\"><\/script>\r\n<!-- blok -->\r\n<ins class=\"adsbygoogle\" data-ad-client=\"ca-pub-3859091246952232\" data-ad-slot=\"1334354390\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script>\r\n\n<\/div>\n<p>Depuis le 1<sup>er<\/sup>\u00a0janvier\u00a02019, les employeurs sont redevables d\u2019une \u00ab\u00a0contribution unique \u00e0 la formation professionnelle et \u00e0 l\u2019alternance\u00a0\u00bb (CUFPA) qui comprend l\u2019ex-participation-formation continue et la taxe d\u2019apprentissage.<br \/>Par ailleurs, les entreprises qui ont employ\u00e9 des salari\u00e9s en contrat \u00e0 dur\u00e9e d\u00e9termin\u00e9e sont \u00e9galement redevables d\u2019une contribution suppl\u00e9mentaire sp\u00e9cifique (\u00ab\u00a01\u00a0%\u00a0CPF-CDD\u00a0\u00bb), \u00e9gale \u00e0 1\u00a0% des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 ces salari\u00e9s.<br \/>Les employeurs de moins de 11\u00a0salari\u00e9s doivent, avant le 15\u00a0septembre\u00a02021, verser un acompte de 40\u00a0% de la\u00a0CUFPA et du 1\u00a0%\u00a0CPF-CDD dus sur les r\u00e9mun\u00e9rations de leurs salari\u00e9s au titre de\u00a02021.<br \/>Quant aux employeurs d\u2019au moins 11\u00a0salari\u00e9s, ils doivent, avant cette m\u00eame date, payer un acompte de 38\u00a0% de la CUFPA due sur les r\u00e9mun\u00e9rations de leurs salari\u00e9s de l\u2019ann\u00e9e\u00a02021.<br \/>Pr\u00e9cision : ces acomptes sont d\u2019abord calcul\u00e9s sur la masse salariale de\u00a02020. Les soldes de la CUFPA et du 1\u00a0% CPF-CDD dus au titre de\u00a02021 seront r\u00e9gularis\u00e9s au vu de la masse salariale de\u00a02021 et devront \u00eatre pay\u00e9s avant le 1er\u00a0mars\u00a02022.<br \/>En pratique, ces paiements sont effectu\u00e9s aupr\u00e8s de l\u2019op\u00e9rateur de comp\u00e9tences dont les employeurs rel\u00e8vent.<br \/>Le tableau ci-dessous r\u00e9capitule les dates de versement de la CUFPA, du 1\u00a0%\u00a0CPF-CDD et de la contribution suppl\u00e9mentaire \u00e0 la taxe d\u2019apprentissage dus sur les r\u00e9mun\u00e9rations vers\u00e9es aux salari\u00e9s en\u00a02021.<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"4\" class=\"TABLEAU\">\n<caption>Calendrier de financement de la formation professionnelle &#8211;\u00a0Contribution due au titre de\u00a02021<\/caption>\n<tr>\n<td rowspan=\"1\" colspan=\"1\"\/>\n<td rowspan=\"1\" colspan=\"1\">Employeurs de moins de 11\u00a0salari\u00e9s<\/td>\n<td rowspan=\"1\" colspan=\"1\">Employeurs d\u2019au moins 11\u00a0salari\u00e9s<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\">CUFPA<\/td>\n<td rowspan=\"1\" colspan=\"1\">&#8211;\u00a0Acompte de 40\u00a0% avant le\u00a015\u00a0septembre\u00a02021<br \/>&#8211;\u00a0Solde avant le\u00a01<sup>er<\/sup>\u00a0mars\u00a02022<\/td>\n<td rowspan=\"1\" colspan=\"1\">&#8211;\u00a01<sup>er<\/sup>\u00a0acompte de 60\u00a0% avant le\u00a01<sup>er<\/sup>\u00a0mars\u00a02021\u00a0;<br \/>&#8211;\u00a02<sup>nd<\/sup> acompte de 38\u00a0% avant le\u00a015\u00a0septembre\u00a02021\u00a0;<br \/>&#8211;\u00a0Solde avant le\u00a01<sup>er<\/sup>\u00a0mars\u00a02022<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\">1\u00a0%\u00a0CPF-CDD\u00a0<sup>(1)<\/sup> <\/td>\n<td rowspan=\"1\" colspan=\"1\">&#8211;\u00a0Acompte de 40\u00a0% avant le\u00a015\u00a0septembre\u00a02021<br \/>&#8211;\u00a0Solde avant le\u00a01<sup>er<\/sup>\u00a0mars\u00a02022<\/td>\n<td rowspan=\"1\" colspan=\"1\">Avant le\u00a01<sup>er<\/sup>\u00a0mars\u00a02022<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\">CSA\u00a0<sup>(2)<\/sup> <\/td>\n<td rowspan=\"1\" colspan=\"1\">Non<\/td>\n<td rowspan=\"1\" colspan=\"1\">Avant le\u00a01<sup>er<\/sup>\u00a0mars\u00a02022<\/td>\n<\/tr>\n<\/table>\n<p>(1) \u00a0Due par les entreprises qui ont employ\u00e9 des salari\u00e9s en contrat \u00e0 dur\u00e9e d\u00e9termin\u00e9e\u00a0;(2) Contribution suppl\u00e9mentaire \u00e0 la taxe d\u2019apprentissage due uniquement par les entreprises d\u2019au moins\u00a0250\u00a0salari\u00e9s qui n\u2019emploient pas suffisamment d\u2019alternants. <br \/> <a class=\"LIEN_EXTERNE\" href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000042760113\" target=\"_blank\" rel=\"noopener\">D\u00e9cret n\u00b0\u00a02020-1739 du 29\u00a0d\u00e9cembre\u00a02020, JO du\u00a030<\/a> <br \/>Tous droits r&eacute;serv&eacute;s &#8211; <span>Les Echos 2020<\/span><\/p>\n<p><a href=\"https:\/\/business.lesechos.fr\/entrepreneurs\/ressources-humaines\/17734850-contribution-a-la-formation-professionnelle-un-acompte-a-payer-avant-mi-septembre-344731.php\">source<\/a><\/p>\n<!--CusAds0-->\n<div style=\"font-size: 0px; height: 0px; line-height: 0px; margin: 0; padding: 0; clear: both;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er\u00a0janvier\u00a02019, les employeurs sont redevables d\u2019une \u00ab\u00a0contribution unique \u00e0 la formation professionnelle et \u00e0 l\u2019alternance\u00a0\u00bb (CUFPA) qui comprend l\u2019ex-participation-formation continue et la taxe d\u2019apprentissage.Par ailleurs, les entreprises qui ont employ\u00e9 des salari\u00e9s en contrat \u00e0 dur\u00e9e d\u00e9termin\u00e9e sont \u00e9galement redevables d\u2019une contribution suppl\u00e9mentaire sp\u00e9cifique (\u00ab\u00a01\u00a0%\u00a0CPF-CDD\u00a0\u00bb), \u00e9gale \u00e0 1\u00a0% des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 ces [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"googlesitekit_rrm_CAow1sXXCw:productID":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-1024","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/monblogeur.tech\/index.php\/wp-json\/wp\/v2\/posts\/1024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/monblogeur.tech\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monblogeur.tech\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monblogeur.tech\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/monblogeur.tech\/index.php\/wp-json\/wp\/v2\/comments?post=1024"}],"version-history":[{"count":0,"href":"https:\/\/monblogeur.tech\/index.php\/wp-json\/wp\/v2\/posts\/1024\/revisions"}],"wp:attachment":[{"href":"https:\/\/monblogeur.tech\/index.php\/wp-json\/wp\/v2\/media?parent=1024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monblogeur.tech\/index.php\/wp-json\/wp\/v2\/categories?post=1024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monblogeur.tech\/index.php\/wp-json\/wp\/v2\/tags?post=1024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}