{"id":7534,"date":"2025-03-03T14:10:29","date_gmt":"2025-03-03T13:10:29","guid":{"rendered":"https:\/\/gipal-formation.fr\/wordpress\/?p=7534"},"modified":"2025-03-04T13:28:19","modified_gmt":"2025-03-04T12:28:19","slug":"lfss-2025-les-mesures-apprentissage","status":"publish","type":"post","link":"https:\/\/gipal-formation.fr\/wordpress\/2025\/03\/03\/lfss-2025-les-mesures-apprentissage\/","title":{"rendered":"LFSS 2025 : les mesures Apprentissage"},"content":{"rendered":"<p>(Centre Inffo, 03\/03\/2025) La loi de financement de la s\u00e9curit\u00e9 sociale (LFSS) vient d&rsquo;\u00eatre publi\u00e9e au Journal officiel du 28 f\u00e9vrier 2025. Plusieurs dispositions concernent la r\u00e9mun\u00e9ration de l&rsquo;apprenti.<\/p>\n<p>Deux mesures de la LFSS pour 2025 impactent la r\u00e9mun\u00e9ration des apprentis. La troisi\u00e8me mesure est d&rsquo;ordre technique.<\/p>\n<h3>Assujettissement \u00e0 la CGS-CRDS au-del\u00e0 de 50 % du Smic (article 22 de la loi)<\/h3>\n<div class=\"table__wrapper\">\n<table>\n<tbody>\n<tr>\n<td>Assiette de la r\u00e9mun\u00e9ration de l&rsquo;apprenti<\/td>\n<td>Contrats d&rsquo;apprentissage conclus avant le 1er mars 2025<\/td>\n<td>Contrats d&rsquo;apprentissage conclus \u00e0 partir du 1er mars 2025<\/td>\n<\/tr>\n<tr>\n<td>CSG &#8211; CRDS<\/td>\n<td>Exclusion<\/td>\n<td>Assujettissement au-del\u00e0 de 50 % du Smic<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><em><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046454956\" target=\"_blank\" rel=\"noopener\">Article L136-1-1 du Code de la s\u00e9curit\u00e9 sociale<\/a> modifi\u00e9<\/em><\/p>\n<h3>Abaissement du plafond d&rsquo;exon\u00e9ration de cotisations sociales salariales (article 23 de la loi)<\/h3>\n<p>Exon\u00e9ration des cotisations salariales l\u00e9gales et conventionnelles de la r\u00e9mun\u00e9ration de l&rsquo;apprenti <a href=\"https:\/\/www.centre-inffo.fr\/site-droit-formation\/actualites-droit\/lfss-2025-les-mesures-apprentissage\" target=\"_blank\" rel=\"noopener\">lire la suite<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>(Centre Inffo, 03\/03\/2025) La loi de financement de la s\u00e9curit\u00e9 sociale (LFSS) vient d&rsquo;\u00eatre publi\u00e9e au Journal officiel du 28 f\u00e9vrier 2025. Plusieurs dispositions concernent la r\u00e9mun\u00e9ration de l&rsquo;apprenti. Deux mesures de la LFSS pour <a class=\"mh-excerpt-more\" href=\"https:\/\/gipal-formation.fr\/wordpress\/2025\/03\/03\/lfss-2025-les-mesures-apprentissage\/\" title=\"LFSS 2025 : les mesures Apprentissage\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":{"0":"post-7534","1":"post","2":"type-post","3":"status-publish","4":"format-gallery","6":"category-alternance-apprentissage","7":"post_format-post-format-gallery"},"_links":{"self":[{"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/posts\/7534","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/comments?post=7534"}],"version-history":[{"count":1,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/posts\/7534\/revisions"}],"predecessor-version":[{"id":7535,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/posts\/7534\/revisions\/7535"}],"wp:attachment":[{"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/media?parent=7534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/categories?post=7534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/tags?post=7534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}