{"id":13349,"date":"2021-09-13T10:00:00","date_gmt":"2021-09-13T08:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2021\/09\/13\/contribution-a-la-formation-professionnelle-un-acompte-a-payer-avant-le-15-septembre\/"},"modified":"2021-10-28T12:00:14","modified_gmt":"2021-10-28T10:00:14","slug":"contribution-a-la-formation-professionnelle-un-acompte-a-payer-avant-le-15-septembre","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2021\/09\/13\/contribution-a-la-formation-professionnelle-un-acompte-a-payer-avant-le-15-septembre\/","title":{"rendered":"Contribution \u00e0 la formation professionnelle\u00a0: un acompte \u00e0 payer avant le 15\u00a0septembre"},"content":{"rendered":"

Chaque ann\u00e9e, les employeurs sont redevables d\u2019une contribution unique \u00e0 la formation professionnelle et \u00e0 l\u2019alternance (CUFPA). Par ailleurs, les entreprises qui ont employ\u00e9 des salari\u00e9s en contrat \u00e0 dur\u00e9e d\u00e9termin\u00e9e doivent \u00e9galement payer une contribution sp\u00e9cifique \u00e9gale \u00e0\u00a01\u00a0% des r\u00e9mun\u00e9rations vers\u00e9es \u00e0 ces salari\u00e9s (\u00ab\u00a01\u00a0% CPF-CDD\u00a0\u00bb).<\/p>\n

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

Un paiement avant le 15\u00a0septembre<\/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

\n \u00c0 savoir :<\/span> un r\u00e9cent d\u00e9cret vient de pr\u00e9ciser que cet acompte n\u2019est pas d\u00fb par les employeurs de moins de\u00a011\u00a0salari\u00e9s si son montant est inf\u00e9rieur \u00e0\u00a0100\u00a0\u20ac.<\/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

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 r\u00e9sum\u00e9<\/h3>\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\n\n\n\n\n\n\n\n
Calendrier de financement de la formation professionnelle –\u00a0Contribution due au titre de\u00a02021<\/span><\/caption>\n
<\/th>\nEmployeurs de moins de 11\u00a0salari\u00e9s<\/th>\nEmployeurs d\u2019au moins 11\u00a0salari\u00e9s<\/th>\n<\/tr>\n<\/thead>\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>\u00a0acompte 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\u00a02021-1173 du 10\u00a0septembre\u00a02021, JO du\u00a012
\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":13350,"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-13349","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\/13349","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=13349"}],"version-history":[{"count":2,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13349\/revisions"}],"predecessor-version":[{"id":13601,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13349\/revisions\/13601"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/13350"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=13349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=13349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=13349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}