{"id":268297,"date":"2024-10-02T16:55:59","date_gmt":"2024-10-02T14:55:59","guid":{"rendered":"https:\/\/group-gac.com\/?p=268297"},"modified":"2024-11-20T14:46:29","modified_gmt":"2024-11-20T13:46:29","slug":"assujettissement-a-la-csa-et-taux-applicable-les-nouveautes-au-1er-octobre-2024","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/csa-tax-liability-and-applicable-rate-new-features-as-of-october-1-2024-2\/","title":{"rendered":"CSA liability and applicable rate: what's new on October 1, 2024"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"268297\" class=\"elementor elementor-268297\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9149484 e-con-full article-contenu e-flex e-con e-child\" data-id=\"9149484\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b00b5f elementor-widget elementor-widget-text-editor\" data-id=\"8b00b5f\" 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>Following a public consultation that ran from July 1 to August 12, 2024, the BOSS (Bulletin officiel de la s\u00e9curit\u00e9 sociale) was updated on September 25, 2024 to include a new chapter on headcount, devoted to the specific methods for counting headcount in terms of contributions to the financing of vocational training and apprenticeships.<\/p><p>Our expert, Asuncion ROXAN SALMERON, deciphers these new features.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63dc1c5 elementor-widget elementor-widget-heading\" data-id=\"63dc1c5\" 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\">What are the implications of these changes?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90d5b81 elementor-widget elementor-widget-text-editor\" data-id=\"90d5b81\" 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>These changes have an impact on the various workforce thresholds involved in the liability and\/or calculation of the vocational training contribution, the apprenticeship tax (TA) and the supplementary apprenticeship contribution (CSA).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb10372 elementor-widget elementor-widget-heading\" data-id=\"bb10372\" 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\">What to include in the workforce<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-254a2e9 elementor-widget elementor-widget-text-editor\" data-id=\"254a2e9\" 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>The calculation of the average annual number of contracts promoting professional integration (EMA CSA CFIP) is thus detailed and completed as follows: \"The EMA CSA CFIP also includes, for a current one-year period <strong>from the first day following<\/strong> At the end of the apprenticeship or professionalization period, alternating employees who have signed an apprenticeship or professionalization contract for an indefinite period which continues with the company after this period\".<\/p><p>By way of illustration, BOSS provides the following example (BOSS, Effectif, \u00a7 1750):<\/p><p>\u00a0<em>\"Following his apprenticeship contract which ends on September 30, 2022, an individual is hired on an open-ended contract in the same company as of October 5, 2022 (i.e. after the day following the last day of his apprenticeship contract, but within the 7-calendar-day period starting on October 1, 2022).<\/em><\/p><p><em><strong>This individual is included in the CSA CFIP workforce<\/strong> for the period from October 5, 2022 (effective date of his permanent contract) to October 4, 2023 (<strong>or 1 year later<\/strong>). \"<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8a148f elementor-widget elementor-widget-heading\" data-id=\"d8a148f\" 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\">What to exclude from the workforce<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec9130f elementor-widget elementor-widget-text-editor\" data-id=\"ec9130f\" 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>As mentioned above, employees hired on permanent contracts by the company at the end of their professionalization or apprenticeship contracts are taken into account in the CSA CFIP EMA, for a period of one year from the first day of the permanent contract.<\/p><p>However, to be taken into account, the open-ended contract must take effect the day after the end of the apprenticeship or professionalization contract. <strong>or at the latest within 7 calendar days of the end of the contract<\/strong>.<\/p><p>By way of illustration, BOSS provides the following example (BOSS, Effectif, \u00a7 1740):<\/p><p><em>\"Following his apprenticeship contract, which ends on September 30, 2022, an individual is hired on an open-ended contract in the same company on October 15, 2022 (i.e. after the 7-calendar-day period starting on October 1, 2022). This individual is not included in the company's CSA CFIP workforce.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Modification of the headcount calculation determining CSA liability and the rate applicable on October 1, 2024<\/p>","protected":false},"author":48,"featured_media":268314,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Assujettissement \u00e0 la CSA et taux applicable : les nouveaut\u00e9s au 1er octobre 2024","_seopress_titles_desc":"Modification du calcul d\u2019effectif d\u00e9terminant l\u2019assujettissement \u00e0 la CSA et du taux applicable \u00e0 compter du 1er octobre 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