{"id":228931,"date":"2024-04-17T19:14:29","date_gmt":"2024-04-17T17:14:29","guid":{"rendered":"https:\/\/group-gac.com\/?p=228931"},"modified":"2024-04-19T15:16:45","modified_gmt":"2024-04-19T13:16:45","slug":"taxe-apprentissage-echeances-declaratives","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/apprenticeship-tax-declaration-deadlines\/","title":{"rendered":"[ DSN Experts ] : Apprenticeship tax balance and reporting deadlines"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"228931\" class=\"elementor elementor-228931\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89f1c4e e-flex e-con-boxed e-con e-parent\" data-id=\"89f1c4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1de7388 elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1de7388\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Since 2022, the main part of the apprenticeship tax at the rate of 0.68% has been declared each month via DSN. However, the balance of the taxe d'apprentissage remains payable annually.\u00a0<\/p><p>What does this mean in concrete terms?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-607fc6a e-flex e-con-boxed e-con e-parent\" data-id=\"607fc6a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10ea3be elementor-widget elementor-widget-heading\" data-id=\"10ea3be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Apprenticeship tax, declaration and payment to URSSAF <\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-095b7b4 e-flex e-con-boxed e-con e-parent\" data-id=\"095b7b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c664967 elementor-widget elementor-widget-text-editor\" data-id=\"c664967\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In 2024, the balance at 0.09% is :<\/p><ul><li>Due in respect of 2023 ;<\/li><li>Based on the same base as the main portion (2023 earnings)<\/li><li>Due and declared on the <strong>DSN April 2024<\/strong> (due on May 6 or May 15, 2024) under the heading <strong>\"Contribution code - S21.G00.82.002\" with value \"076 - Balance of apprenticeship tax paid in cash\".\u00a0<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-789914a elementor-widget elementor-widget-heading\" data-id=\"789914a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Apprenticeship tax and deductions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5193054 e-flex e-con-boxed e-con e-parent\" data-id=\"5193054\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6989b1 elementor-widget elementor-widget-text-editor\" data-id=\"f6989b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Over the same timeframe, <strong>DSN April 2024<\/strong>Two types of amounts can be deducted from the apprenticeship tax balance:<\/p><ul><li><strong>Subsidies paid in kind directly to CFAs in the form of equipment and materials in line with training needs<\/strong> (Contribution code - S21.G00.82.002, <strong>code 077<\/strong> - Reduction in the balance of the apprenticeship tax linked to subsidies to apprentice training centers (art. L6241-4 of the French Labor Code) paid in kind\")<\/li><li>For companies with 250 or more employees covered by the supplementary apprenticeship contribution, <strong>any \"alternating credits<\/strong> from which they would benefit if they had more than 5 % of alternating work-study students on their payroll in 2023 (Contribution code - S21.G00.82.002, code \"078 - R\u00e9duction du solde de la taxe d'apprentissage li\u00e9e \u00e0 des cr\u00e9ances alternants (Art. L6241-4 du code du travail)).<\/li><\/ul><p>If necessary, you can find the DSN reporting procedures on the instructions sheet.\u00a0<a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fnet-entreprises.custhelp.com%2Fapp%2Fanswers%2Fdetail_dsn%2Fa_id%2F2537%2F&amp;data=05%7C02%7Cdguigui%40group-gac.com%7Caaf9c8e59a6f4f9250c208dc5ec4f906%7Cbbea236a06924884be2165ebf2bde8fb%7C0%7C0%7C638489447286345487%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=YqLarRW7QfY1J7aPp%2B2TOduLoTbDWHlEdVxcCmeKrRg%3D&amp;reserved=0\">2537 for the balance of TA<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9532ab3 e-flex e-con-boxed e-con e-parent\" data-id=\"9532ab3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eba7c61 elementor-widget elementor-widget-heading\" data-id=\"eba7c61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Apprenticeship tax and 2023 expenditure on initial technological and vocational training (excluding apprenticeships) and professional integration :<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e5f259 e-flex e-con-boxed e-con e-parent\" data-id=\"5e5f259\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4b8dc5 elementor-widget elementor-widget-text-editor\" data-id=\"b4b8dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Companies must designate beneficiary establishments via a dematerialized service: <strong>SOLT\u00e9A<\/strong> which will open <strong>May 27, 2024.<\/strong><\/p><p>Caisse des D\u00e9p\u00f4ts, which receives the funds collected by URSSAF, is responsible for making payments to the establishments designated by employers.<\/p><p>There will be two allocation periods during which employers can decide to allocate funds to SOLT\u00e9A:<\/p><ul><li>May 27 to August 2, 2024;<\/li><li>from August 12 to October 4, 2024.<\/li><\/ul><p>The SOLT\u00e9A service can be accessed from your net-entreprises space:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-341e90f e-flex e-con-boxed e-con e-parent\" data-id=\"341e90f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-063755d elementor-widget elementor-widget-image\" data-id=\"063755d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1030\" height=\"345\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/04\/solotea-1030x345.png\" class=\"attachment-large size-large wp-image-228943\" alt=\"solotea\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/04\/solotea-1030x345.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/04\/solotea-300x101.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/04\/solotea-768x257.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/04\/solotea-18x6.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/04\/solotea.png 1196w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a663371 e-flex e-con-boxed e-con e-parent\" data-id=\"a663371\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b57ea51 elementor-widget elementor-widget-text-editor\" data-id=\"b57ea51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To find out more about the platform, go to <a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.soltea.education.gouv.fr%2F&amp;data=05%7C02%7Cdguigui%40group-gac.com%7Caaf9c8e59a6f4f9250c208dc5ec4f906%7Cbbea236a06924884be2165ebf2bde8fb%7C0%7C0%7C638489447286354816%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=0qmbOQ5GOmnnLQQ1%2BOf3pjrYNimqi4KHqPDs5xAiwOE%3D&amp;reserved=0\">here.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Read our article to find out everything you need to know about the apprenticeship tax and reporting deadlines.<\/p>","protected":false},"author":48,"featured_media":228937,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Solde de la taxe d\u2019apprentissage et les \u00e9ch\u00e9ances d\u00e9claratives","_seopress_titles_desc":"Consultez notre article pour tout connaitre de la taxe d'apprentissage et des \u00e9ch\u00e9ances 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