{"id":11189,"date":"2024-12-03T00:00:00","date_gmt":"2024-12-02T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-quels-criteres-daffectation-pour-les-fonds-non-fleches\/"},"modified":"2024-12-03T00:00:00","modified_gmt":"2024-12-02T23:00:00","slug":"taxe-dapprentissage-quels-criteres-daffectation-pour-les-fonds-non-fleches","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-dapprentissage-quels-criteres-daffectation-pour-les-fonds-non-fleches\/","title":{"rendered":"Taxe d\u2019apprentissage : quels crit\u00e8res d\u2019affectation pour les fonds non fl\u00e9ch\u00e9s\u202f?"},"content":{"rendered":"<p>Si ce sont en principe les employeurs qui ont pour t\u00e2che de fl\u00e9cher les fonds r\u00e9sultant du solde de la taxe d\u2019apprentissage aupr\u00e8s des \u00e9tablissements \u00e9ligibles, la loi pr\u00e9voit le cas o\u00f9 ces sommes ne seraient pas fl\u00e9ch\u00e9es. Et justement\u202f: pour 2024, les modalit\u00e9s d\u2019affectation de ces fonds non-fl\u00e9ch\u00e9s viennent d\u2019\u00eatre d\u00e9voil\u00e9es.<\/p>\n<h2>La r\u00e9partition des fonds non-fl\u00e9ch\u00e9s de la taxe d\u2019apprentissage est fix\u00e9e<\/h2>\n<p>Pour m\u00e9moire, les employeurs redevables du solde de la taxe d\u2019apprentissage peuvent d\u00e9cider de d\u00e9signer le ou les \u00e9tablissements \u00e9ligibles, parmi la liste des \u00e9tablissements habilit\u00e9s\u202fsur la <a href=\"https:\/\/www.soltea.education.gouv.fr\/espace-public\/\" rel=\"noopener\" target=\"_blank\">plateforme num\u00e9rique SOLT\u00e9A<\/a> : c\u2019est le fl\u00e9chage des fonds.<\/p>\n<p>Mais, la loi pr\u00e9voit aussi des modalit\u00e9s d\u2019affectation diff\u00e9rentes de ce solde, lorsque l\u2019employeur redevable de la taxe n\u2019a pas proc\u00e9d\u00e9 au fl\u00e9chage des fonds.<\/p>\n<p>En 2023 et par d\u00e9rogation \u00e0 ces dispositions l\u00e9gales, le gouvernement avait d\u00e9cid\u00e9 que ces sommes seraient redistribu\u00e9es par la Caisse des d\u00e9p\u00f4ts et des consignations aux \u00e9tablissements qui avaient per\u00e7u un montant inf\u00e9rieur en 2023 par rapport \u00e0 celui de 2022.<\/p>\n<p>Cette ann\u00e9e marque le retour \u00e0 la normale puisque ces fonds non-fl\u00e9ch\u00e9s seront r\u00e9partis, toujours par la Caisse des d\u00e9p\u00f4ts et des consignations, de la mani\u00e8re suivante\u202f:<\/p>\n<ul>\n<li>40% des sommes non fl\u00e9ch\u00e9es seront r\u00e9partis entre les r\u00e9gions selon l\u2019implantation g\u00e9ographique des employeurs et des \u00e9tablissements d\u2019enseignement et d\u2019organismes participant au service public d\u2019orientation\u202f;<\/li>\n<li>60 % de ces m\u00eames sommes seront r\u00e9partis au niveau national, selon la nature des formations en tenant compte des m\u00e9tiers qui connaissent les besoins les plus importants de recrutement dans leur r\u00e9gion en raison d\u2019une carence de personnes form\u00e9es.<\/li>\n<\/ul>\n<p>Notez qu\u2019une liste de 10 m\u00e9tiers prioritaires par r\u00e9gions, en raison d\u2019un manque de formation, est fix\u00e9e pour l\u2019application de ce second point, et consultable <a href=\"https:\/\/www.legifrance.gouv.fr\/download\/pdf?id=BGmcpjd2un6OselDX-Di673NFIW3dzNvYtiXksp3e4k=\" rel=\"noopener\" target=\"_blank\">ici<\/a>.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050659807\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 12 novembre 2024 relatif aux crit\u00e8res d&#8217;affectation du solde de la taxe d&#8217;apprentissage mentionn\u00e9s \u00e0 l&#8217;article R. 6241-28 du code du travail<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-d-apprentissage-quels-criteres-d-affectation-pour-les-fonds-non-fleches\" target=\"_blank\" rel=\"noopener\">Taxe d\u2019apprentissage : quels crit\u00e8res d\u2019affectation pour les fonds non fl\u00e9ch\u00e9s\u202f?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_taxeapprentissage.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si ce sont en principe les employeurs qui ont pour t\u00e2che de fl\u00e9cher les fonds r\u00e9sultant du solde de la taxe d\u2019apprentissage aupr\u00e8s des \u00e9tablissements \u00e9ligibles, la loi pr\u00e9voit le cas o\u00f9 ces sommes ne seraient pas fl\u00e9ch\u00e9es. Et justement\u202f: pour 2024, les modalit\u00e9s d\u2019affectation de ces fonds non-fl\u00e9ch\u00e9s viennent d\u2019\u00eatre d\u00e9voil\u00e9es.<\/p>\n","protected":false},"author":0,"featured_media":11190,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-11189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-sociale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxe d\u2019apprentissage : quels crit\u00e8res d\u2019affectation pour les fonds non fl\u00e9ch\u00e9s\u202f? - Cabinet Magar<\/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.cabinet-magar.fr\/actualites\/taxe-dapprentissage-quels-criteres-daffectation-pour-les-fonds-non-fleches\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe d\u2019apprentissage : quels crit\u00e8res d\u2019affectation pour les fonds non fl\u00e9ch\u00e9s\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Si ce sont en principe les employeurs qui ont pour t\u00e2che de fl\u00e9cher les fonds r\u00e9sultant du solde de la taxe d\u2019apprentissage aupr\u00e8s des \u00e9tablissements \u00e9ligibles, la loi pr\u00e9voit le cas o\u00f9 ces sommes ne seraient pas fl\u00e9ch\u00e9es. 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