{"id":12079,"date":"2021-01-18T10:00:00","date_gmt":"2021-01-18T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2021\/01\/18\/formation-professionnelle-quel-taux-de-contribution-appliquer\/"},"modified":"2021-02-26T12:00:14","modified_gmt":"2021-02-26T11:00:14","slug":"formation-professionnelle-quel-taux-de-contribution-appliquer","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2021\/01\/18\/formation-professionnelle-quel-taux-de-contribution-appliquer\/","title":{"rendered":"Formation professionnelle\u00a0: quel taux de contribution appliquer\u00a0?"},"content":{"rendered":"

Les employeurs doivent chaque ann\u00e9e payer, \u00e0 leur op\u00e9rateur de comp\u00e9tences (ex-OPCA), une contribution \u00e0 la formation professionnelle dont le taux d\u00e9pend de leur effectif. Ainsi, ce taux est fix\u00e9 \u00e0\u00a00,55\u00a0% des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 leurs salari\u00e9s pour ceux de moins de\u00a011\u00a0salari\u00e9s et \u00e0\u00a01\u00a0% pour ceux d\u2019au moins\u00a011\u00a0salari\u00e9s.<\/p>\n

Les entreprises qui atteignent ou d\u00e9passent ce seuil de\u00a011\u00a0salari\u00e9s depuis le\u00a01er<\/sup>\u00a0janvier\u00a02020 continuent de b\u00e9n\u00e9ficier du taux de\u00a00,55\u00a0% pendant\u00a05\u00a0ans. Autrement dit, le taux de\u00a01\u00a0% ne leur est applicable que si elles conservent un effectif d\u2019au moins\u00a011\u00a0salari\u00e9s pendant\u00a05\u00a0ann\u00e9es cons\u00e9cutives.<\/p>\n

Un dispositif particulier de lissage existait pour les entreprises ayant atteint ou d\u00e9pass\u00e9 le seuil de\u00a011\u00a0salari\u00e9s avant le\u00a01er<\/sup>\u00a0janvier\u00a02020. Celles-ci restaient soumises au taux de\u00a00,55\u00a0% pour les\u00a03\u00a0premi\u00e8res ann\u00e9es, puis ce taux \u00e9tait progressivement augment\u00e9 pour atteindre\u00a01\u00a0% la\u00a06e<\/sup>\u00a0ann\u00e9e.<\/p>\n

Ce dispositif a \u00e9t\u00e9 modifi\u00e9 par la loi de finances pour\u00a02021. Ainsi, les employeurs qui, pour la premi\u00e8re fois, ont atteint ou d\u00e9pass\u00e9 l\u2019effectif de\u00a011\u00a0salari\u00e9s au titre des ann\u00e9es\u00a02018 ou\u00a02019 continuent de b\u00e9n\u00e9ficier du taux de\u00a00,55\u00a0% pour cette ann\u00e9e-l\u00e0 et les quatre ann\u00e9es suivantes.<\/p>\n

Le tableau ci-dessous pr\u00e9sente les taux de la contribution \u00e0 la formation professionnelle d\u00e9sormais applicables \u00e0 ces entreprises dans les prochaines ann\u00e9es.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Taux de la contribution \u00e0 la formation professionnelle<\/span><\/caption>\n
Ann\u00e9e<\/th>\nSeuil de 11\u00a0salari\u00e9s atteint ou d\u00e9pass\u00e9 en\u00a02018<\/th>\nSeuil de 11\u00a0salari\u00e9s atteint ou d\u00e9pass\u00e9 en\u00a02019<\/th>\n<\/tr>\n<\/thead>\n
2018<\/td>\n0,55\u00a0%<\/td>\n0,55\u00a0%<\/td>\n<\/tr>\n
2019<\/td>\n0,55\u00a0%<\/td>\n0,55\u00a0%<\/td>\n<\/tr>\n
2020<\/td>\n0,55\u00a0%<\/td>\n0,55\u00a0%<\/td>\n<\/tr>\n
2021<\/td>\n0,55\u00a0%<\/td>\n0,55\u00a0%<\/td>\n<\/tr>\n
2022<\/td>\n0,55\u00a0%<\/td>\n0,55\u00a0%<\/td>\n<\/tr>\n
2023<\/td>\n1\u00a0%<\/td>\n0,55\u00a0%<\/td>\n<\/tr>\n
2024<\/td>\n1\u00a0%<\/td>\n1\u00a0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


\n Art.\u00a0159, loi n\u00b0\u00a02020-1721 du 29\u00a0d\u00e9cembre\u00a02020, JO du\u00a030
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2021<\/p>\n","protected":false},"excerpt":{"rendered":"

Les employeurs qui, pour la premi\u00e8re fois, atteignent ou d\u00e9passent l\u2019effectif de\u00a011\u00a0salari\u00e9s en\u00a02018 ou\u00a02019 continuent de b\u00e9n\u00e9ficier du taux de\u00a00,55\u00a0% pour cette ann\u00e9e-l\u00e0 et les quatre ann\u00e9es suivantes.<\/p>\n","protected":false},"author":5,"featured_media":12080,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[39],"tags":[],"class_list":["post-12079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/12079"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=12079"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/12079\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/12080"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=12079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=12079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=12079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}