{"id":12401,"date":"2025-07-16T00:00:00","date_gmt":"2025-07-15T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/regime-social-des-contrats-dapprentissage-une-mise-a-jour-a-connaitre\/"},"modified":"2025-07-16T00:00:00","modified_gmt":"2025-07-15T22:00:00","slug":"regime-social-des-contrats-dapprentissage-une-mise-a-jour-a-connaitre","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/regime-social-des-contrats-dapprentissage-une-mise-a-jour-a-connaitre\/","title":{"rendered":"R\u00e9gime social des contrats d\u2019apprentissage : une mise \u00e0 jour \u00e0 conna\u00eetre"},"content":{"rendered":"<p>Dans une actualit\u00e9 r\u00e9cente, l\u2019administration sociale pr\u00e9cise sa position quant au statut de la r\u00e9mun\u00e9ration vers\u00e9e \u00e0 l\u2019apprenti, en vertu d\u2019un contrat conclu avant le 1\u1d49\u02b3 mars 2025, mais dont le 1\u1d49\u02b3 jour d\u2019ex\u00e9cution est post\u00e9rieur \u00e0 cette date. Voil\u00e0 qui m\u00e9rite quelques explications pour en ma\u00eetriser les cons\u00e9quences pour l\u2019entreprise\u2026<\/p>\n<h2>Quel r\u00e9gime social pour le contrat d\u2019apprentissage conclu avant le 1er mars 2025, mais qui d\u00e9bute apr\u00e8s cette date ?<\/h2>\n<p>Pour m\u00e9moire, jusqu\u2019au 1er mars 2025, la r\u00e9mun\u00e9ration vers\u00e9e aux apprentis embauch\u00e9s avant cette date \u00e9tait exon\u00e9r\u00e9e de cotisations sociales sur la part inf\u00e9rieure ou \u00e9gale \u00e0 79 % du SMIC et totalement exon\u00e9r\u00e9e de CSG\/CRDS.<\/p>\n<p>Mais, dans un souci de rationalisation des co\u00fbts publics li\u00e9s \u00e0 l&#8217;apprentissage, la loi de financement de la S\u00e9curit\u00e9 sociale a pr\u00e9vu :<\/p>\n<ul>\n<li>d\u2019abaisser le plafond d\u2019exon\u00e9ration de cotisations sociales de 79 % \u00e0 50 % de la valeur du SMIC ;<\/li>\n<li>de soumettre cette r\u00e9mun\u00e9ration \u00e0 la CSG\/CRDS, pour sa part exc\u00e9dant 50 % de la valeur du SMIC.<\/li>\n<\/ul>\n<p>Ce nouveau r\u00e9gime social est applicable \u00e0 tous les contrats conclus \u00e0 compter du 1er mars 2025, sans davantage de pr\u00e9cision quant \u00e0 sa date d\u2019effet.<\/p>\n<p>Jusqu\u2019alors, l\u2019administration sociale en avait d\u00e9duit que seul le 1er jour d\u2019ex\u00e9cution du contrat d\u2019apprentissage faisait foi, ind\u00e9pendamment de la date de conclusion du contrat.<\/p>\n<p>En d\u2019autres termes et jusqu\u2019\u00e0 maintenant, le contrat d\u2019apprentissage qui d\u00e9butait avant le 1er mars 2025 \u00e9tait soumis \u00e0 l\u2019ancien r\u00e9gime social, plus favorable, tandis que les contrats qui d\u00e9butaient apr\u00e8s cette date devaient \u00eatre soumis \u00e0 ce nouveau r\u00e9gime social.<\/p>\n<p>Mais, dans une nouvelle mise \u00e0 jour du Bulletin officiel de la S\u00e9curit\u00e9 sociale, l\u2019administration vient repr\u00e9ciser sa position.<\/p>\n<p>D\u00e9sormais, l\u2019administration consid\u00e8re que seule la date de conclusion du contrat d\u2019apprentissage fait foi, ind\u00e9pendamment de la date du 1er jour d\u2019ex\u00e9cution du contrat.<\/p>\n<p>En d\u2019autres termes, un contrat conclu avant le 1er mars 2025, mais dont le 1er jour d\u2019ex\u00e9cution est fix\u00e9 apr\u00e8s cette date donnera lieu \u00e0 :<\/p>\n<ul>\n<li>une exon\u00e9ration de la totalit\u00e9 des cotisations salariales d&#8217;origine l\u00e9gale et conventionnelle s\u2019applique \u00e0 leur r\u00e9mun\u00e9ration dans la limite de 79 % du SMIC ;<\/li>\n<li>une exclusion totale de la r\u00e9mun\u00e9ration vers\u00e9e \u00e0 l\u2019apprenti de l&#8217;assiette de la CSG et de la CRDS.<\/li>\n<\/ul>\n<p>Dans cette configuration, seule la date de signature du contrat d\u2019apprentissage permet d\u00e9sormais de d\u00e9terminer les modalit\u00e9s d&#8217;assujettissement de la r\u00e9mun\u00e9ration vers\u00e9e \u00e0 l\u2019apprenti.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/actualites.html?displayTab=actualites-du-boss\" target=\"_blank\">Actualit\u00e9 du Bulletin officiel de la S\u00e9curit\u00e9 sociale du 3 juillet 2025 : \u00ab Modification du paragraphe 110 de la rubrique exon\u00e9ration contrat d\u2019apprentissage \u00bb.<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/regime-social-des-contrats-d-apprentissage-une-mise-a-jour-a-connaitre\" target=\"_blank\">R\u00e9gime social des contrats d\u2019apprentissage : une mise \u00e0 jour \u00e0 conna\u00eetre  <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_r%C3%A9gimesocialapprentis.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans une actualit\u00e9 r\u00e9cente, l\u2019administration sociale pr\u00e9cise sa position quant au statut de la r\u00e9mun\u00e9ration vers\u00e9e \u00e0 l\u2019apprenti, en vertu d\u2019un contrat conclu avant le 1\u1d49\u02b3 mars 2025, mais dont le 1\u1d49\u02b3 jour d\u2019ex\u00e9cution est post\u00e9rieur \u00e0 cette date. Voil\u00e0 qui m\u00e9rite quelques explications pour en ma\u00eetriser les cons\u00e9quences pour l\u2019entreprise\u2026<\/p>\n","protected":false},"author":0,"featured_media":12402,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-12401","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>R\u00e9gime social des contrats d\u2019apprentissage : une mise \u00e0 jour \u00e0 conna\u00eetre - 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\/regime-social-des-contrats-dapprentissage-une-mise-a-jour-a-connaitre\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gime social des contrats d\u2019apprentissage : une mise \u00e0 jour \u00e0 conna\u00eetre - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans une actualit\u00e9 r\u00e9cente, l\u2019administration sociale pr\u00e9cise sa position quant au statut de la r\u00e9mun\u00e9ration vers\u00e9e \u00e0 l\u2019apprenti, en vertu d\u2019un contrat conclu avant le 1\u1d49\u02b3 mars 2025, mais dont le 1\u1d49\u02b3 jour d\u2019ex\u00e9cution est post\u00e9rieur \u00e0 cette date. 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