{"id":6365,"date":"2020-06-19T14:29:17","date_gmt":"2020-06-19T12:29:17","guid":{"rendered":"http:\/\/musique-equilibre.com\/me\/?page_id=6365"},"modified":"2020-06-19T14:35:23","modified_gmt":"2020-06-19T12:35:23","slug":"taxe-apprentissage","status":"publish","type":"page","link":"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/","title":{"rendered":"<span style=\"font-family: coves;\">Taxe Apprentissage"},"content":{"rendered":"\n<div class=\"wp-block-themeisle-blocks-advanced-columns has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-equal-layout has-default-gap has-vertical-unset\" id=\"wp-block-themeisle-blocks-advanced-columns-007ca8b0\" style=\"border-width:0px;border-style:solid;border-color:#000000;border-radius:0px;justify-content:unset\"><div class=\"wp-themeisle-block-overlay\" style=\"opacity:0.5;mix-blend-mode:normal\"><\/div><div class=\"innerblocks-wrap\">\n<div class=\"wp-block-themeisle-blocks-advanced-column\" id=\"wp-block-themeisle-blocks-advanced-column-92c2c860\" style=\"border-width:0px;border-style:solid;border-color:#000000;border-radius:0px\">\n<p><FONT size=\"5\"><strong><span style=\"color: #cd5629;\"><strong><span style=\"font-family: nexa rust sans;\">Verser la\ntaxe d<span style=\"font-family: coves;\">&lsquo;<\/span><span style=\"font-family: nexa rust sans;\">apprentissage<\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">Tout savoir\nsur la r\u00e9forme de la taxe d\u2019apprentissage en 2020.<\/p>\n\n\n\n<p><span style=\"font-family: coves;\"><strong>En 2020, les modalit\u00e9s de collecte de la taxe\nd\u2019apprentissage \u00e9voluent dans le cadre de la \u00ab&nbsp;Loi Avenir\nprofessionnel&nbsp;\u00bb, dite \u00ab\u00a0Loi Avenir\u00a0\u00bb.&nbsp;<\/strong><\/p>\n\n\n\n<p><FONT size=\"3\"><strong><span style=\"font-family: nexa rust sans;\">Comment se d\u00e9coupe la taxe d\u2019apprentissage en\n2020&nbsp;?<\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">En 2020, la\ntaxe d\u2019apprentissage est toujours \u00e9gale \u00e0 0.68% de la Masse Salariale.\n(ou&nbsp;0,44&nbsp;%&nbsp;en Alsace-Moselle)<br>\nDepuis 2020, cette somme est divis\u00e9e en deux parties&nbsp;:<\/p>\n\n\n\n<ul><li><span style=\"font-family: coves;\">87% destin\u00e9 au financement de      l&rsquo;apprentissage, qui s&rsquo;apparente \u00e0 l&rsquo;ancien quota d&rsquo;apprentissage (la      fraction r\u00e9gionale est supprim\u00e9e)\u00a0; <ul><li>Vers\u00e9 \u00e0 un OPCO<\/li><\/ul><\/li><li><span style=\"font-family: coves;\">13% (solde) destin\u00e9 \u00e0 des      d\u00e9penses lib\u00e9ratoires effectu\u00e9es par l&#8217;employeur, qui s&rsquo;apparente \u00e0      l&rsquo;ancien hors-quota ou bar\u00e8me <ul><li>Vers\u00e9 \u00e0 des \u00e9tablissements deformation habilit\u00e9s\n.Les entreprises en Alsace et Moselle sont exclues du versement du \u00ab 13% \u00bb.<\/li><\/ul><\/li><\/ul>\n\n\n\n<p><FONT size=\"5\"><strong><span style=\"color: #cd5629;\"><strong><span style=\"font-family: nexa rust sans;\">Qui peut recevoir le 13<span style=\"font-family: coves;\">% <\/span>?<\/strong><\/p>\n\n\n\n<p><FONT size=\"3\"><strong><span style=\"font-family: nexa rust sans;\">O\u00f9 peut<span style=\"font-family: coves;\">&#8211;<\/span>on trouver la liste des organismes autoris\u00e9s \u00e0\nrecueillir le 13 <span style=\"font-family: coves;\">%?<\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">Les\norganismes habilit\u00e9s \u00e0 percevoir le \u00ab&nbsp;13%&nbsp;\u00bb sont not\u00e9s dans les\nlistes pr\u00e9fectorales \u00e9dit\u00e9es le 1er janvier de chaque ann\u00e9e selon l&rsquo;article\nL6241-5 du code du travail. Les organismes seront identifi\u00e9s par leur code UAI.<br>\nCelui de Musique et Equilibre est: <strong><span style=\"color: #cd5629;\">0451728J<\/strong>. <\/p>\n\n\n\n<p><FONT size=\"3\"><span style=\"font-family: nexa rust sans;\"><strong>Quel est l<span style=\"font-family: coves;\">&lsquo;<\/span>avantage du 13<span style=\"font-family: coves;\">%<\/span> pour l<span style=\"font-family: coves;\">&lsquo;<\/span>entreprise <span style=\"font-family: coves;\">;<\/span> est<span style=\"font-family: coves;\">&#8211;<\/span>ce\nun don <span style=\"font-family: coves;\">?<\/span><\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">Non, le\n\u00ab&nbsp;13%&nbsp;\u00bb ne constitue pas un acte de m\u00e9c\u00e9nat. C\u2019est un imp\u00f4t. Son\nr\u00e8glement est obligatoire.<\/p>\n\n\n\n<p><FONT size=\"3\"><span style=\"font-family: nexa rust sans;\"><strong> Si l<span style=\"font-family: coves;\">&lsquo;<\/span>entreprise ne souhaite pas verser \u00e0 une \u00e9cole le\n13<span style=\"font-family: coves;\">%<\/span> ? L<span style=\"font-family: coves;\">&lsquo;<\/span>\u00e9quivalent de cette somme est<span style=\"font-family: coves;\">&#8211;<\/span>elle vers\u00e9e \u00e0 l<span style=\"font-family: coves;\">&lsquo;<\/span>OPCO ?<\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">Non. Les\nOPCO auront l&rsquo;obligation de retourner les fonds re\u00e7us au titre du 13%.<\/p>\n\n\n\n<p><FONT size=\"3\"><span style=\"font-family: coves;\"><span style=\"font-family: nexa rust sans;\"><strong>Base de calcul du <span style=\"font-family: coves;\">\u00ab<\/span>13<span style=\"font-family: coves;\">%\u00bb <\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">La taxe d&rsquo;apprentissage est bas\u00e9e sur la masse salariale de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente. Il s&rsquo;agit du montant total <\/p>\n\n\n\n<ul><li><span style=\"font-family: coves;\">-des r\u00e9mun\u00e9rations soumises aux cotisations sociales (y compris les r\u00e9mun\u00e9rations vers\u00e9es aux salari\u00e9s expatri\u00e9s)\n\n<\/li><li><span style=\"font-family: coves;\">-et des avantages en nature vers\u00e9s par l&rsquo;entreprise (salaires, indemnit\u00e9s, primes, gratifications, cotisations salariales, pourboires notamment).\n\n<ul><li><br><span style=\"font-family: coves;\">Pour le calcul de la taxe, les r\u00e9mun\u00e9rations imposables sont arrondies \u00e0 l&rsquo;euro le plus proche (la fraction d&rsquo;euro \u00e9gale \u00e0 0,50 est compt\u00e9e pour 1). <\/li><li>\n\n<br>Le salaire des apprentis est exon\u00e9r\u00e9 totalement lorsque l&#8217;employeur a jusqu&rsquo;\u00e0 10 salari\u00e9s. <\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><FONT size=\"5\"><span style=\"color: #cd5629;\"><strong><span style=\"font-family: nexa rust sans;\">Le calendrier des versements<span style=\"color: #cd5629;\">\n\n\n\n<p><FONT size=\"3\"><span style=\"font-family: nexa rust sans;\"><strong>A quelle date les entreprises doivent<span style=\"font-family: coves;\">&#8211;<\/span>t<span style=\"font-family: coves;\">&#8211;<\/span>elles verser\nle 13<span style=\"font-family: coves;\">%<\/span>?<\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">Le solde de\nla taxe d\u2019apprentissage peut \u00eatre vers\u00e9 entre le 1 janvier 2020 et le 1er\njuillet 2020. Suite \u00e0 la crise sanitaire li\u00e9e au Covid 19, la date limite est\nrepouss\u00e9e au 30 juin 2020. <\/p>\n\n\n\n<p><FONT size=\"5\"><strong><span style=\"color: #cd5629;\"><strong><span style=\"font-family: nexa rust sans;\"><strong>Les versements<\/strong><\/p>\n\n\n\n<p><FONT size=\"3\"><span style=\"font-family: nexa rust sans;\"><strong>Peut<span style=\"font-family: coves;\">&#8211;<\/span>on envoyer un ch\u00e8que directement \u00e0 Musique et\nEquilibre ?<\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">Oui, le\nch\u00e8que doit \u00eatre libell\u00e9 \u00e0 l\u2019ordre de&nbsp;: Musique et Equilibre<br>\nAdressez-le \u00e0&nbsp;:<br>\nMusique et Equilibre<br>\n108 rue de Bourgogne<br>\n45000 Orl\u00e9ans<\/p>\n\n\n\n<p><span style=\"font-family: coves;\">Il est\n\u00e9galement possible d&rsquo;effectuer le versement par virement bancaire avec le RIB disponible <a href=\"https:\/\/musique-equilibre.com\/me\/wp-content\/uploads\/2020\/06\/RIB-Musique-et-Equilibre.pdf\"> \nICI.<\/a><br>\nVeillez \u00e0 bien indiquer qu\u2019il s\u2019agit d\u2019un versement de taxe d\u2019apprentissage en\nnous communiquant votre num\u00e9ro de Siret et un contact. <br>\nDans les deux cas, merci de joindre l&rsquo;engagement de versement taxe\nd\u2019apprentissage 2020 que vous pouvez t\u00e9l\u00e9charger \n<a href=\"https:\/\/musique-equilibre.com\/me\/wp-content\/uploads\/2020\/06\/taxe-apprentissage.pdf\">ICI. <\/a>\n\n\n\n<p><strong><FONT size=\"5\">\n<span style=\"color: #cd5629;\"><strong><span style=\"font-family: nexa rust sans;\"><strong>Les documents officiels<\/strong><\/p>\n\n\n\n<p><FONT size=\"3\"><span style=\"font-family: nexa rust sans;\"><strong>Dans quel d\u00e9lai, les \u00e9coles doivent<span style=\"font-family: coves;\">&#8211;<\/span>elles \u00e9diter\nle re\u00e7u ?<\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">A ce jour,\nrien n\u2019est indiqu\u00e9. Musique et Equilibre s\u2019engage \u00e0 vous envoyer un re\u00e7u\nlib\u00e9ratoire de votre versement \u00e0 r\u00e9ception de celui-ci. Veillez \u00e0 bien indiquer\nqu\u2019il s\u2019agit d\u2019un versement de taxe d\u2019apprentissage en nous communiquant votre\nnum\u00e9ro de Siret et un contact.<\/p>\n\n\n\n<p><FONT size=\"3\"><span style=\"font-family: nexa rust sans;\"><strong>Existe<span style=\"font-family: coves;\">&#8211;<\/span>il un mod\u00e8le particulier de re\u00e7u ?<\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">Non. Mais le\nprojet de d\u00e9cret pr\u00e9cise que le re\u00e7u doit mentionner la date et le montant du\nversement.<\/p>\n\n\n\n<p><FONT size=\"3\"><span style=\"font-family: nexa rust sans;\"><strong>Est<span style=\"font-family: coves;\">&#8211;<\/span>ce que les entreprises utilisent toujours un\nformulaire fiscal de versement ?<\/strong><\/p>\n\n\n\n<p><span style=\"font-family: coves;\">Non. Cependant, lors de votre versement, veillez \u00e0 bien indiquer qu\u2019il s\u2019agit de la taxe d\u2019apprentissage. Si vous r\u00e9glez par virement, merci d\u2019ajouter votre num\u00e9ro de Siret et un contact dans les champs de r\u00e9f\u00e9rence.<\/p>\n\n\n\n<p><span style=\"font-family: coves;\">Pour tous\nrenseignements, merci de contacter <strong>Aude Prieur au 07 82 95 81 36, <a href=\"mailto:aude@musique-equilibre.com\">aude@musique-equilibre.com<\/a><\/strong><\/p>\n<\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6365","page","type-page","status-publish","czr-hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxe Apprentissage - Musique et Equilibre<\/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:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe Apprentissage - Musique et Equilibre\" \/>\n<meta property=\"og:url\" content=\"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/\" \/>\n<meta property=\"og:site_name\" content=\"Musique et Equilibre\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MusiqueetEquilibre45\" \/>\n<meta property=\"article:modified_time\" content=\"2020-06-19T12:35:23+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@Musiquequilibre\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/\",\"url\":\"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/\",\"name\":\"Taxe Apprentissage - Musique et Equilibre\",\"isPartOf\":{\"@id\":\"https:\/\/musique-equilibre.com\/me\/#website\"},\"datePublished\":\"2020-06-19T12:29:17+00:00\",\"dateModified\":\"2020-06-19T12:35:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/musique-equilibre.com\/me\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxe Apprentissage\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/musique-equilibre.com\/me\/#website\",\"url\":\"https:\/\/musique-equilibre.com\/me\/\",\"name\":\"Musique et Equilibre\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/musique-equilibre.com\/me\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/musique-equilibre.com\/me\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/musique-equilibre.com\/me\/#organization\",\"name\":\"Musique et Equilibre\",\"alternateName\":\"\u00c9cole de musique et salle de concert \u00e0 Orl\u00e9ans\",\"url\":\"https:\/\/musique-equilibre.com\/me\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/musique-equilibre.com\/me\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/musique-equilibre.com\/me\/wp-content\/uploads\/2022\/11\/cropped-Logo_orange_texture-1.png\",\"contentUrl\":\"https:\/\/musique-equilibre.com\/me\/wp-content\/uploads\/2022\/11\/cropped-Logo_orange_texture-1.png\",\"width\":512,\"height\":512,\"caption\":\"Musique et Equilibre\"},\"image\":{\"@id\":\"https:\/\/musique-equilibre.com\/me\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/MusiqueetEquilibre45\",\"https:\/\/x.com\/Musiquequilibre\",\"https:\/\/www.instagram.com\/musique_et_equilibre_\/\",\"https:\/\/www.linkedin.com\/company\/musique-&amp;-equilibre\/\",\"https:\/\/www.youtube.com\/c\/MusiqueEquilibreOrleans\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxe Apprentissage - Musique et Equilibre","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:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/","og_locale":"fr_FR","og_type":"article","og_title":"Taxe Apprentissage - Musique et Equilibre","og_url":"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/","og_site_name":"Musique et Equilibre","article_publisher":"https:\/\/www.facebook.com\/MusiqueetEquilibre45","article_modified_time":"2020-06-19T12:35:23+00:00","twitter_card":"summary_large_image","twitter_site":"@Musiquequilibre","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/","url":"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/","name":"Taxe Apprentissage - Musique et Equilibre","isPartOf":{"@id":"https:\/\/musique-equilibre.com\/me\/#website"},"datePublished":"2020-06-19T12:29:17+00:00","dateModified":"2020-06-19T12:35:23+00:00","breadcrumb":{"@id":"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/musique-equilibre.com\/me\/index.php\/taxe-apprentissage\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/musique-equilibre.com\/me\/"},{"@type":"ListItem","position":2,"name":"Taxe Apprentissage"}]},{"@type":"WebSite","@id":"https:\/\/musique-equilibre.com\/me\/#website","url":"https:\/\/musique-equilibre.com\/me\/","name":"Musique et Equilibre","description":"","publisher":{"@id":"https:\/\/musique-equilibre.com\/me\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/musique-equilibre.com\/me\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/musique-equilibre.com\/me\/#organization","name":"Musique et Equilibre","alternateName":"\u00c9cole de musique et salle de concert \u00e0 Orl\u00e9ans","url":"https:\/\/musique-equilibre.com\/me\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/musique-equilibre.com\/me\/#\/schema\/logo\/image\/","url":"https:\/\/musique-equilibre.com\/me\/wp-content\/uploads\/2022\/11\/cropped-Logo_orange_texture-1.png","contentUrl":"https:\/\/musique-equilibre.com\/me\/wp-content\/uploads\/2022\/11\/cropped-Logo_orange_texture-1.png","width":512,"height":512,"caption":"Musique et Equilibre"},"image":{"@id":"https:\/\/musique-equilibre.com\/me\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/MusiqueetEquilibre45","https:\/\/x.com\/Musiquequilibre","https:\/\/www.instagram.com\/musique_et_equilibre_\/","https:\/\/www.linkedin.com\/company\/musique-&amp;-equilibre\/","https:\/\/www.youtube.com\/c\/MusiqueEquilibreOrleans\/"]}]}},"_links":{"self":[{"href":"https:\/\/musique-equilibre.com\/me\/index.php\/wp-json\/wp\/v2\/pages\/6365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/musique-equilibre.com\/me\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/musique-equilibre.com\/me\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/musique-equilibre.com\/me\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/musique-equilibre.com\/me\/index.php\/wp-json\/wp\/v2\/comments?post=6365"}],"version-history":[{"count":20,"href":"https:\/\/musique-equilibre.com\/me\/index.php\/wp-json\/wp\/v2\/pages\/6365\/revisions"}],"predecessor-version":[{"id":6392,"href":"https:\/\/musique-equilibre.com\/me\/index.php\/wp-json\/wp\/v2\/pages\/6365\/revisions\/6392"}],"wp:attachment":[{"href":"https:\/\/musique-equilibre.com\/me\/index.php\/wp-json\/wp\/v2\/media?parent=6365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}