{"id":8128,"date":"2025-07-15T16:37:30","date_gmt":"2025-07-15T14:37:30","guid":{"rendered":"https:\/\/gipal-formation.fr\/wordpress\/?p=8128"},"modified":"2025-07-15T16:45:42","modified_gmt":"2025-07-15T14:45:42","slug":"modification-du-paragraphe-110-de-la-rubrique-exoneration-contrat-dapprentissage","status":"publish","type":"post","link":"https:\/\/gipal-formation.fr\/wordpress\/2025\/07\/15\/modification-du-paragraphe-110-de-la-rubrique-exoneration-contrat-dapprentissage\/","title":{"rendered":"Modification du paragraphe 110 de la rubrique Exon\u00e9ration contrat d&rsquo;apprentissage"},"content":{"rendered":"<p>(Bulletin officiel de la S\u00e9curit\u00e9 sociale, 03\/07\/2025)\u00a0 Modification du paragraphe 110\u00a0de la rubrique Exon\u00e9ration contrat d&rsquo;apprentissage<\/p>\n<div class=\"titre_actu\">\n<div class=\"clearfix\">\n<p>Possibilit\u00e9 de maintien des modalit\u00e9s d\u2019assujettissement en vigueur avant la publication de la loi n\u00b0 2025-199 du 28 f\u00e9vrier 2025 de financement de la s\u00e9curit\u00e9 sociale applicables aux r\u00e9mun\u00e9rations des apprentis dont le contrat a \u00e9t\u00e9 conclu avant le 1er mars 2025 et qui d\u00e9bute apr\u00e8s cette date.<\/p>\n<\/div>\n<\/div>\n<div class=\"titre_actu\">\n<div class=\"clearfix\">\n<p>Il est admis, pour les apprentis ayant conclu (date de signature faisant foi) avec leur employeur un contrat d\u2019apprentissage avant le 1er mars 2025\u00a0et dont le premier jour d\u2019ex\u00e9cution intervient \u00e0 compter \u00e0 compter de cette m\u00eame date\u00a0:<\/p>\n<ul>\n<li>Une exon\u00e9ration de la totalit\u00e9 des cotisations salariales d&rsquo;origine l\u00e9gale et conventionnelle s\u2019applique \u00e0 leur r\u00e9mun\u00e9ration dans la limite de 79\u00a0% du SMIC\u00a0;<\/li>\n<li>La totalit\u00e9 de leur r\u00e9mun\u00e9ration est exclue de l&rsquo;assiette de la CSG et de la CRDS.<\/li>\n<\/ul>\n<p>Une pr\u00e9cision est apport\u00e9e dans ce sens au paragraphe 110\u00a0de la rubrique du BOSS relative \u00e0 <a href=\"https:\/\/boss.gouv.fr\/portail\/accueil\/exonerations\/exoneration-contrat-dapprentissa.html\" target=\"_self\">l\u2019exon\u00e9ration contrat d\u2019apprentissage<\/a>.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>(Bulletin officiel de la S\u00e9curit\u00e9 sociale, 03\/07\/2025)\u00a0 Modification du paragraphe 110\u00a0de la rubrique Exon\u00e9ration contrat d&rsquo;apprentissage Possibilit\u00e9 de maintien des modalit\u00e9s d\u2019assujettissement en vigueur avant la publication de la loi n\u00b0 2025-199 du 28 f\u00e9vrier <a class=\"mh-excerpt-more\" href=\"https:\/\/gipal-formation.fr\/wordpress\/2025\/07\/15\/modification-du-paragraphe-110-de-la-rubrique-exoneration-contrat-dapprentissage\/\" title=\"Modification du paragraphe 110 de la rubrique Exon\u00e9ration contrat d&rsquo;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-8128","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\/8128","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=8128"}],"version-history":[{"count":1,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/posts\/8128\/revisions"}],"predecessor-version":[{"id":8129,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/posts\/8128\/revisions\/8129"}],"wp:attachment":[{"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/media?parent=8128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/categories?post=8128"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/tags?post=8128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}