{"id":12179,"date":"2025-06-09T00:00:00","date_gmt":"2025-06-08T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/"},"modified":"2025-06-09T00:00:00","modified_gmt":"2025-06-08T22:00:00","slug":"taxe-dapprentissage-2025-apres-la-repartition-le-versement","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/","title":{"rendered":"Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement !"},"content":{"rendered":"<p>Si on conna\u00eet d\u2019ores et d\u00e9j\u00e0 les modalit\u00e9s de collecte de la taxe d\u2019apprentissage, notamment gr\u00e2ce au calendrier d\u00e9j\u00e0 publi\u00e9 sur la plateforme SOLT\u00e9A, les modalit\u00e9s de versement effectives de ces sommes aux \u00e9tablissements \u00e9ligibles viennent d\u2019\u00eatre pr\u00e9cis\u00e9es. \u00c0 partir de quand ? Par qui ? Qu\u2019en est-il des sommes non r\u00e9parties ?<\/p>\n<h2>Pr\u00e9cisions sur les modalit\u00e9s concr\u00e8tes de versement du solde de la taxe d\u2019apprentissage<\/h2>\n<p>Outre les dates de chacune des \u00e9tapes de la campagne SOLT\u00e9A 2025, <a href=\"https:\/\/www.soltea.education.gouv.fr\/calendrier-de-la-plateforme-soltea\" target=\"_blank\">d\u00e9j\u00e0 publi\u00e9es<\/a>, les modalit\u00e9s concr\u00e8tes de versement et de r\u00e9partition de la taxe d\u2019apprentissage sont d\u00e9sormais pr\u00e9cis\u00e9es.<\/p>\n<p>Rappelons que les employeurs peuvent d\u00e9signer les \u00e9tablissements b\u00e9n\u00e9ficiaires du solde de la taxe d\u2019apprentissage :<\/p>\n<ul>\n<li>du 26 mai 2025 au 27 juin inclus 2025 ;<\/li>\n<li>et du 14 juillet 2025 au 24 octobre 2025 inclus<\/li>\n<\/ul>\n<p>Attention : une fois valid\u00e9, le choix de r\u00e9partition et de d\u00e9signation de l\u2019\u00e9tablissement \u00e9ligible au versement de la taxe d\u2019apprentissage est d\u00e9finitif.<\/p>\n<p>Ainsi, les employeurs qui se situent dans l\u2019une ou l\u2019autre de ces p\u00e9riodes de r\u00e9partition ne peuvent plus modifier ces choix une fois qu\u2019elle est \u00e9chue.<\/p>\n<p>En revanche, dans l\u2019hypoth\u00e8se o\u00f9 l\u2019employeur a effectu\u00e9 un choix qu\u2019il n\u2019a pas valid\u00e9 au cours de la 1re p\u00e9riode de r\u00e9partition, il garde la possibilit\u00e9 de le faire lors de la 2nde p\u00e9riode, soit jusqu\u2019au 24 octobre 2025.<\/p>\n<p>C\u2019est ensuite \u00e0 la Caisse des d\u00e9p\u00f4ts et consignations que reviendra la t\u00e2che d\u2019effectuer les versements comme suit :<\/p>\n<ul>\n<li>\u00e0 compter du 11 juillet 2025 pour les fonds r\u00e9partis par les employeurs pendant la 1re p\u00e9riode de r\u00e9partition ;<\/li>\n<li>\u00e0 compter du 7 novembre 2025 pour les fonds r\u00e9partis par les employeurs pendant la 2nde p\u00e9riode de r\u00e9partition ;<\/li>\n<li>\u00e0 partir du 27 novembre 2025 pour les fonds qui n\u2019ont fait l\u2019objet d\u2019aucun choix de r\u00e9partition par les employeurs.<\/li>\n<\/ul>\n<p>Dans l\u2019hypoth\u00e8se o\u00f9 l\u2019\u00e9tablissement destinataire du solde de la taxe d\u2019apprentissage n\u2019a pas \u00e9t\u00e9 d\u00e9sign\u00e9, les sommes concern\u00e9es seront affect\u00e9es par la Caisse des d\u00e9p\u00f4ts et consignations \u00e0 des \u00e9tablissements selon des crit\u00e8res tenant notamment \u00e0 l\u2019implantation g\u00e9ographique des entreprises, au niveau des r\u00e9gions, et aux besoins de recrutement de certaines formations, au niveau national.<\/p>\n<p>Enfin, notez qu\u2019en cas d\u2019absence ou de mauvaise communication des coordonn\u00e9es bancaires par l\u2019\u00e9tablissement \u00e9ligible, la Caisse des d\u00e9p\u00f4ts et consignations doit l\u2019inviter \u00e0 r\u00e9gulariser la situation au plus tard 21 jours avant la fin de la 2nde p\u00e9riode de r\u00e9partition<\/p>\n<p>Cette r\u00e9gularisation devra ainsi intervenir au plus tard 15 jours avant la fin de la 2nde p\u00e9riode de r\u00e9partition, faute de quoi l\u2019employeur pourrait \u00eatre invit\u00e9 \u00e0 proc\u00e9der \u00e0 une nouvelle affectation des sommes concern\u00e9es.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051675959\" target=\"_blank\">Arr\u00eat\u00e9 du 23 mai 2025 relatif au calendrier de r\u00e9partition et de versement du solde de la taxe d&#8217;apprentissage pour la campagne 2025<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-d-apprentissage-2025-apres-la-repartition-le-versement\" target=\"_blank\">Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement !  <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_soltea.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si on conna\u00eet d\u2019ores et d\u00e9j\u00e0 les modalit\u00e9s de collecte de la taxe d\u2019apprentissage, notamment gr\u00e2ce au calendrier d\u00e9j\u00e0 publi\u00e9 sur la plateforme SOLT\u00e9A, les modalit\u00e9s de versement effectives de ces sommes aux \u00e9tablissements \u00e9ligibles viennent d\u2019\u00eatre pr\u00e9cis\u00e9es. \u00c0 partir de quand ? Par qui ? Qu\u2019en est-il des sommes non r\u00e9parties ?<\/p>\n","protected":false},"author":0,"featured_media":12180,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-12179","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 2025 : apr\u00e8s la r\u00e9partition le versement ! - 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-2025-apres-la-repartition-le-versement\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Si on conna\u00eet d\u2019ores et d\u00e9j\u00e0 les modalit\u00e9s de collecte de la taxe d\u2019apprentissage, notamment gr\u00e2ce au calendrier d\u00e9j\u00e0 publi\u00e9 sur la plateforme SOLT\u00e9A, les modalit\u00e9s de versement effectives de ces sommes aux \u00e9tablissements \u00e9ligibles viennent d\u2019\u00eatre pr\u00e9cis\u00e9es. \u00c0 partir de quand ? Par qui ? Qu\u2019en est-il des sommes non r\u00e9parties ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-08T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_soltea.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"3\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement !\",\"datePublished\":\"2025-06-08T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/\"},\"wordCount\":534,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_soltea.jpg\",\"articleSection\":[\"Actu Sociale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/\",\"name\":\"Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement ! - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_soltea.jpg\",\"datePublished\":\"2025-06-08T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_soltea.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_soltea.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement !\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement ! - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/","og_locale":"de_DE","og_type":"article","og_title":"Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement ! - Cabinet Magar","og_description":"Si on conna\u00eet d\u2019ores et d\u00e9j\u00e0 les modalit\u00e9s de collecte de la taxe d\u2019apprentissage, notamment gr\u00e2ce au calendrier d\u00e9j\u00e0 publi\u00e9 sur la plateforme SOLT\u00e9A, les modalit\u00e9s de versement effectives de ces sommes aux \u00e9tablissements \u00e9ligibles viennent d\u2019\u00eatre pr\u00e9cis\u00e9es. \u00c0 partir de quand ? Par qui ? Qu\u2019en est-il des sommes non r\u00e9parties ?","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/","og_site_name":"Cabinet Magar","article_published_time":"2025-06-08T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_soltea.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"3\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/"},"author":{"name":"","@id":""},"headline":"Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement !","datePublished":"2025-06-08T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/"},"wordCount":534,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_soltea.jpg","articleSection":["Actu Sociale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/","name":"Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement ! - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_soltea.jpg","datePublished":"2025-06-08T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_soltea.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/06\/Shutterstock_soltea.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-dapprentissage-2025-apres-la-repartition-le-versement\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Taxe d\u2019apprentissage 2025 : apr\u00e8s la r\u00e9partition le versement !"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/12179","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=12179"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/12179\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/12180"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=12179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=12179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=12179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}