{"id":13230,"date":"2021-08-25T10:00:00","date_gmt":"2021-08-25T08:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2021\/08\/25\/contribution-a-la-formation-professionnelle-un-acompte-a-payer-avant-mi-septembre\/"},"modified":"2021-10-08T12:02:13","modified_gmt":"2021-10-08T10:02:13","slug":"contribution-a-la-formation-professionnelle-un-acompte-a-payer-avant-mi-septembre","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2021\/08\/25\/contribution-a-la-formation-professionnelle-un-acompte-a-payer-avant-mi-septembre\/","title":{"rendered":"Contribution \u00e0 la formation professionnelle\u00a0: un acompte \u00e0 payer avant mi-septembre"},"content":{"rendered":"

Depuis le 1er<\/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.<\/p>\n

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.<\/p>\n

Un paiement avant le 15\u00a0septembre\u00a02021<\/h3>\n

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.<\/p>\n

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.<\/p>\n

\n Pr\u00e9cision :<\/span> 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<\/sup>\u00a0mars\u00a02022.<\/p>\n

En pratique, ces paiements sont effectu\u00e9s aupr\u00e8s de l\u2019op\u00e9rateur de comp\u00e9tences dont les employeurs rel\u00e8vent.<\/p>\n

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\n<\/thead>\n\n\n\n\n\n\n\n
Calendrier de financement de la formation professionnelle –\u00a0Contribution due au titre de\u00a02021<\/span><\/caption>\n
<\/td>\nEmployeurs de moins de 11\u00a0salari\u00e9s<\/td>\nEmployeurs d\u2019au moins 11\u00a0salari\u00e9s<\/td>\n<\/tr>\n
CUFPA<\/td>\n–\u00a0Acompte de 40\u00a0% avant le\u00a015\u00a0septembre\u00a02021
–\u00a0Solde avant le\u00a01er<\/sup>\u00a0mars\u00a02022<\/td>\n		–\u00a01er<\/sup>\u00a0acompte de 60\u00a0% avant le\u00a01er<\/sup>\u00a0mars\u00a02021\u00a0;
–\u00a02nd<\/sup> acompte de 38\u00a0% avant le\u00a015\u00a0septembre\u00a02021\u00a0;
–\u00a0Solde avant le\u00a01er<\/sup>\u00a0mars\u00a02022<\/td>\n<\/tr>\n
1\u00a0%\u00a0CPF-CDD\u00a0(1)<\/sup>\n <\/td>\n–\u00a0Acompte de 40\u00a0% avant le\u00a015\u00a0septembre\u00a02021
–\u00a0Solde avant le\u00a01er<\/sup>\u00a0mars\u00a02022<\/td>\n		Avant le\u00a01er<\/sup>\u00a0mars\u00a02022<\/td>\n<\/tr>\n
CSA\u00a0(2)<\/sup>\n <\/td>\nNon<\/td>\nAvant le\u00a01er<\/sup>\u00a0mars\u00a02022<\/td>\n<\/tr>\n<\/tbody>\n
(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.<\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n


\n D\u00e9cret n\u00b0\u00a02020-1739 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 doivent verser, avant le 15\u00a0septembre\u00a02021, un acompte de la contribution unique \u00e0 la formation professionnelle et \u00e0 l\u2019alternance due au titre de l\u2019ann\u00e9e\u00a02021.<\/p>\n","protected":false},"author":5,"featured_media":13231,"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":[32],"class_list":["post-13230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13230","targetHints":{"allow":["GET"]}}],"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=13230"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13230\/revisions"}],"predecessor-version":[{"id":13252,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13230\/revisions\/13252"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/13231"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=13230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=13230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=13230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}