{"id":8701,"date":"2026-04-17T15:15:18","date_gmt":"2026-04-17T13:15:18","guid":{"rendered":"https:\/\/gipal-formation.fr\/wordpress\/?p=8701"},"modified":"2026-04-17T15:15:18","modified_gmt":"2026-04-17T13:15:18","slug":"un-nouvel-assujettissement-a-la-taxe-dapprentissage","status":"publish","type":"post","link":"https:\/\/gipal-formation.fr\/wordpress\/2026\/04\/17\/un-nouvel-assujettissement-a-la-taxe-dapprentissage\/","title":{"rendered":"Un nouvel assujettissement \u00e0 la taxe d\u2019apprentissage"},"content":{"rendered":"<div class=\"o-blocks__item\">\n<div class=\"s-richtext\">\n<p><strong>(OPCO Sant\u00e9) Depuis le 1er mars 2026, les associations, organismes, fondations, fonds de dotation, congr\u00e9gations et syndicats \u00e0 but non lucratif sont d\u00e9sormais assujettis \u00e0 la d\u00e9claration et au paiement de la taxe d\u2019apprentissage.<\/strong><\/p>\n<\/div>\n<\/div>\n<div class=\"o-blocks__item\">\n<div class=\"c-ctext o-wrapper o-wrapper--medium\">\n<hgroup class=\"c-ctext__hgroup\">\n<h2 id=\"un-nouvel-assujettissement-a-la-taxe-d-apprentissage-pour-certaines-structures-non-lucratives\" class=\"u-color-foreground\">Un nouvel assujettissement \u00e0 la taxe d\u2019apprentissage pour certaines structures non lucratives<\/h2>\n<\/hgroup>\n<div class=\"c-ctext__richtext s-richtext\">\n<p>Cette \u00e9volution r\u00e9sulte de l\u2019article 135 XIII de la loi n\u00b0 2026-103 du 19 f\u00e9vrier 2026 de finances pour 2026, qui modifie l\u2019article L.6241-1 du code du travail. Elle concerne les structures mentionn\u00e9es au 1 bis de l\u2019article 206 et aux 5\u00b0, 5\u00b0 bis et 11\u00b0 de l\u2019article 207 du code g\u00e9n\u00e9ral des imp\u00f4ts.<\/p>\n<p>Concr\u00e8tement, ces structures deviennent redevables de la taxe d\u2019apprentissage, fix\u00e9e \u00e0 0,68 % de la masse salariale, ou 0,44 % dans les d\u00e9partements du Bas-Rhin, du Haut-Rhin et de la Moselle. Cette obligation s\u2019applique d\u00e9sormais ind\u00e9pendamment de leur assujettissement \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"o-blocks__item\">\n<div class=\"c-ctext o-wrapper o-wrapper--medium\">\n<hgroup class=\"c-ctext__hgroup\">\n<h2 id=\"des-modalites-declaratives-inchangees-mais-un-nouveau-perimetre\" class=\"u-color-foreground\">Des modalit\u00e9s d\u00e9claratives inchang\u00e9es, mais un nouveau p\u00e9rim\u00e8tre<\/h2>\n<\/hgroup>\n<div class=\"c-ctext__richtext s-richtext\">\n<p>La taxe d\u2019apprentissage reste int\u00e9gr\u00e9e \u00e0 la contribution unique \u00e0 la formation professionnelle et \u00e0 l\u2019apprentissage. \u00c0 ce titre, elle est collect\u00e9e par les Urssaf.<\/p>\n<p>Les structures concern\u00e9es doivent ainsi d\u00e9clarer et r\u00e9gler cette contribution via la d\u00e9claration sociale nominative. Ce nouvel assujettissement s\u2019applique aux r\u00e9mun\u00e9rations vers\u00e9es \u00e0 compter de mars 2026, avec une premi\u00e8re \u00e9ch\u00e9ance fix\u00e9e aux 5 ou 15 avril 2026 selon leur situation.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"o-blocks__item\">\n<div class=\"c-ctext o-wrapper o-wrapper--medium\">\n<div class=\"c-ctext__richtext s-richtext\">\n<p>L\u2019OPCO Sant\u00e9 n\u2019intervient pas dans les op\u00e9rations de d\u00e9claration ni de collecte de la taxe d\u2019apprentissage.<\/p>\n<p>Pour toute question relative \u00e0 ces obligations, les adh\u00e9rents sont invit\u00e9s \u00e0 se rapprocher directement de l\u2019Urssaf via leur espace en ligne.<\/p>\n<p><a href=\"https:\/\/www.opco-sante.fr\/actualites\/un-nouvel-assujettissement-a-la-taxe-d-apprentissage\/\">Article en ligne<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>(OPCO Sant\u00e9) Depuis le 1er mars 2026, les associations, organismes, fondations, fonds de dotation, congr\u00e9gations et syndicats \u00e0 but non lucratif sont d\u00e9sormais assujettis \u00e0 la d\u00e9claration et au paiement de la taxe d\u2019apprentissage. Un <a class=\"mh-excerpt-more\" href=\"https:\/\/gipal-formation.fr\/wordpress\/2026\/04\/17\/un-nouvel-assujettissement-a-la-taxe-dapprentissage\/\" title=\"Un nouvel assujettissement \u00e0 la taxe d\u2019apprentissage\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":3,"featured_media":8702,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[22,58],"tags":[],"class_list":{"0":"post-8701","1":"post","2":"type-post","3":"status-publish","4":"format-gallery","5":"has-post-thumbnail","7":"category-alternance-apprentissage","8":"category-qualite","9":"post_format-post-format-gallery"},"_links":{"self":[{"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/posts\/8701","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/comments?post=8701"}],"version-history":[{"count":1,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/posts\/8701\/revisions"}],"predecessor-version":[{"id":8703,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/posts\/8701\/revisions\/8703"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/media\/8702"}],"wp:attachment":[{"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/media?parent=8701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/categories?post=8701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gipal-formation.fr\/wordpress\/wp-json\/wp\/v2\/tags?post=8701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}