{"id":18539,"date":"2016-10-17T00:30:54","date_gmt":"2016-10-16T22:30:54","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18539"},"modified":"2025-07-27T11:17:34","modified_gmt":"2025-07-27T09:17:34","slug":"taxe-apprentissage","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/","title":{"rendered":"La taxe d\u2019apprentissage : comment \u00e7a marche ?"},"content":{"rendered":"<p style=\"text-align: justify;\">La <strong>taxe d\u2019apprentissage<\/strong> (TA) fait partie de ces taxes auxquelles les entreprises sont assujetties sans toujours comprendre\u00a0comment\u00a0<span class=\"s1\">elles <\/span><span class=\"s2\">fonctionnent,<\/span><span class=\"s3\"> ni \u00e0 quoi <\/span><span class=\"s4\">elles servent<\/span><span class=\"s3\">.<\/span><\/p>\n<p style=\"text-align: justify;\">Institu\u00e9e d\u00e8s 1925, cette taxe n\u2019est donc pas nouvelle. Dans les faits, cependant, son fonctionnement n&rsquo;est pas toujours bien appr\u00e9hend\u00e9.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France vous donne une petite explication.<\/span><\/p>\n<h2 style=\"text-align: justify;\">A quoi sert la taxe d\u2019apprentissage\u00a0?<\/h2>\n<p style=\"text-align: justify;\">L&rsquo;objectif de la taxe d\u2019apprentissage est de faire participer les entreprises au financement des formations technologiques et professionnelles. Elle finance donc essentiellement des formations qui pr\u00e9parent \u00e0 la vie active, \u00e0 des emplois d\u2019ouvrier ou de salari\u00e9 sp\u00e9cialis\u00e9 ou de technicien sup\u00e9rieur. En bref, la taxe d\u2019apprentissage contribue \u00e0 former la jeunesse qui travaillera dans ces m\u00eames entreprises.<\/p>\n<h2 style=\"text-align: justify;\">Qui paie la taxe\u00a0?<\/h2>\n<h3 style=\"text-align: justify;\">La r\u00e8gle<\/h3>\n<p style=\"text-align: justify;\">En th\u00e9orie, la taxe est due par toutes les entreprises, quels que soient leur r\u00e9gime fiscal, \u00e0 condition d\u2019employer au moins un salari\u00e9 et d\u2019avoir un caract\u00e8re commercial. Ce qui repr\u00e9sente un tr\u00e8s grand nombre d\u2019entreprises.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter : une soci\u00e9t\u00e9 \u00e9trang\u00e8re ne doit payer la taxe que si l\u2019employeur est \u00e9tabli en m\u00e9tropole ou dans les DOM.<\/div><\/p>\n<h3 style=\"text-align: justify;\">Les exceptions<\/h3>\n<p style=\"text-align: justify;\">Il existe bien entendu des cas dans lesquels les entreprises sont exon\u00e9r\u00e9es :<\/p>\n<ul style=\"text-align: justify;\">\n<li><img decoding=\"async\" class=\"alignleft wp-image-11742\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg\" alt=\"La taxe d\u2019apprentissage : comment \u00e7a marche ?\" width=\"155\" height=\"165\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg 335w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1-280x300.jpg 280w\" sizes=\"(max-width: 155px) 100vw, 155px\" \/>Entreprise employant un ou plusieurs apprentis et dont la base annuelle d\u2019imposition \u00e0 la taxe n\u2019exc\u00e8de pas six fois le SMIC annuel,<\/li>\n<li>Les soci\u00e9t\u00e9s et personnes morales dont l\u2019enseignement est l&rsquo;objet,<\/li>\n<li>Les groupements d\u2019employeurs ou soci\u00e9t\u00e9s civiles agricoles et qui b\u00e9n\u00e9ficient eux-m\u00eames de l\u2019exon\u00e9ration.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Conseil VALOXY\u00a0: si une entreprise emploie d\u00e9j\u00e0 des apprentis mais reste soumise \u00e0 la taxe d\u2019apprentissage, elle b\u00e9n\u00e9ficie d\u2019une exon\u00e9ration \u00e9gale \u00e0 11% du SMIC sur une partie du salaire vers\u00e9 \u00e0 ces apprentis.<\/div><\/p>\n<h2 style=\"text-align: justify;\">A combien s\u2019\u00e9l\u00e8ve la taxe\u00a0?<\/h2>\n<p style=\"text-align: justify;\">La loi de Finances pour 2013 a instaur\u00e9 la fusion de la taxe d\u2019apprentissage et de la contribution au d\u00e9veloppement de l\u2019apprentissage. La TA n\u2019est donc plus constitu\u00e9e que de deux composantes :<\/p>\n<h3 style=\"text-align: justify;\">La taxe d\u2019apprentissage elle-m\u00eame<\/h3>\n<p style=\"text-align: justify;\">Elle correspond <strong>0.68% de la masse salariale<\/strong> (ou 0.44% de la MS en Alsace-Moselle).<\/p>\n<p style=\"text-align: justify;\">. La taxe est \u00ab\u00a0scind\u00e9e\u00a0\u00bb en 3 quotit\u00e9s permettant des financements distincts, \u00e0 savoir\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>La \u00ab\u00a0<strong>fraction r\u00e9gionale<\/strong>\u00a0\u00bb pour l\u2019apprentissage \u00e0 destination des r\u00e9gions. Cette portion repr\u00e9sente 51% de la taxe,<\/li>\n<li>Le \u00ab\u00a0<strong>quota apprentissage<\/strong>\u00a0\u00bb essentiellement destin\u00e9 aux CFA et sections d\u2019apprentissage qui repr\u00e9sente 26% de la taxe,<\/li>\n<li>Le \u00ab <strong>hors quota\u00a0(ou bar\u00e8me)\u00a0<\/strong>\u00bb qui repr\u00e9sente 23% de la taxe et qui se destine aux \u00e9tablissements qui dispensent des formations technologiques et professionnelles initiales hors apprentissage.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">La Contribution Suppl\u00e9mentaire \u00e0 l\u2019apprentissage (CSA)<\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignleft wp-image-11543\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/siege-social-1.jpg\" alt=\"La taxe d\u2019apprentissage : comment \u00e7a marche ?\" width=\"155\" height=\"98\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/siege-social-1.jpg 569w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/siege-social-1-300x189.jpg 300w\" sizes=\"(max-width: 155px) 100vw, 155px\" \/>Cette taxe s\u2019applique uniquement aux entreprises qui emploient\u00a0<strong>250 salari\u00e9s ou plus<\/strong> et dont le nombre moyen d\u2019apprentis, contrats d\u2019apprentissage, <a href=\"https:\/\/valoxy.org\/blog\/contrat-de-professionnalisation\/\" target=\"_blank\" rel=\"noopener noreferrer\">professionnalisation<\/a>, VIE (ou CIFRE) <strong>est inf\u00e9rieur \u00e0 4% de l\u2019effectif moyen<\/strong>. Elle se calcule selon un taux modul\u00e9 en fonction de la proportion d\u2019alternants (chiffres 2016) :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>0,4%<\/strong> de la MS si moins de <strong>1% d\u2019alternants,<\/strong><\/li>\n<li><strong>0,2%<\/strong> si le quota d\u2019alternants est compris<strong> entre 1% et 2%<\/strong>,<\/li>\n<li><strong>0,1%<\/strong> si le quota d\u2019alternants est compris <strong>entre 2% et 3%<\/strong>.<\/li>\n<li><strong>0,05%<\/strong> si le quota d&rsquo;alternants est compris entre<strong> 3% et 5%<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A savoir : Les entreprises versent la TA et la CSA \u00e0 un <strong>organisme de collecte de la taxe d\u2019apprentissage (OCTA).<\/strong> Les entreprises sont libres de choisir leur organisme.<\/div><\/p>\n<p style=\"text-align: justify;\">Le versement doit s\u2019effectuer au plus tard le 1er mars de l\u2019ann\u00e9e de collecte aupr\u00e8s de l\u2019OCTA. L&rsquo;OCTA reversera ensuite les montants per\u00e7us au titre de la CSA aux CFA et sections d\u2019apprentissage le 15 juillet au plus tard de l\u2019ann\u00e9e de collecte.<\/p>\n<h2 style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-18538 aligncenter\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/ta-e1620208420533-1.jpg\" alt=\"sch\u00e9ma taxe d'apprentissage\" width=\"689\" height=\"443\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/ta-e1620208420533-1.jpg 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/ta-e1620208420533-1-300x193.jpg 300w\" sizes=\"(max-width: 689px) 100vw, 689px\" \/>Les cas sp\u00e9cifiques<\/h2>\n<h3 style=\"text-align: justify;\">Les d\u00e9ductions pour frais de stage<\/h3>\n<p style=\"text-align: justify;\">Si une entreprise engage des frais de stage, elle peut b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration dans la limite de 3% du montant de la taxe d\u2019apprentissage. Cette exon\u00e9ration ne s\u2019applique que sur la part \u00ab\u00a0hors quota\u00a0\u00bb.<\/p>\n<h3 style=\"text-align: justify;\">La d\u00e9duction pour versement en nature<\/h3>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-18431\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/10\/bureauaccompagnement2-washed.jpg\" alt=\"La taxe d\u2019apprentissage\" width=\"123\" height=\"90\" \/>L\u2019entreprise peut choisir de \u00ab verser \u00bb sa taxe d\u2019apprentissage sous forme de mat\u00e9riel \u00e0 un \u00e9tablissement b\u00e9n\u00e9ficiaire. L\u2019OCTA accepte cette \u00ab\u00a0donation\u00a0\u00bb \u00e0 condition que le mat\u00e9riel ait un int\u00e9r\u00eat p\u00e9dagogique incontestable au regard de la formation dispens\u00e9e par l\u2019\u00e9tablissement.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Attention\u00a0: la substitution de la taxe par un versement en nature ne peut se faire que sur la portion \u00ab\u00a0hors quota\u00a0\u00bb, autrement dit elle ne peut exc\u00e9der 23%.<\/div><\/p>\n<p style=\"text-align: justify;\">L\u2019entreprise doit fournir au chef d\u2019\u00e9tablissement des pi\u00e8ces justifiant de la valeur du mat\u00e9riel. Ce dernier d\u00e9livre \u00e0 l\u2019entreprise un re\u00e7u qui justifie de la valeur du bien. C\u2019est l\u2019OCTA qui d\u00e9cide du caract\u00e8re exon\u00e9ratoire du versement de la subvention sous forme de mat\u00e9riel.<\/p>\n<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">La taxe d\u2019apprentissage peut b\u00e9n\u00e9ficier \u00e0 tous les \u00e9tablissements, priv\u00e9s ou publics. En 2012, la taxe d\u2019apprentissage per\u00e7ue par les \u00e9tablissements de formation repr\u00e9sentait presque 1,2 milliards d\u2019euros dont la moiti\u00e9 destin\u00e9e aux centres de formation par Apprentissage (CFA) et aux Classes pr\u00e9paratoires \u00e0 l\u2019apprentissage (CPA).<\/p>\n<p style=\"text-align: justify;\">Les entreprises connaissent la destination et l&rsquo;utilisation de leur taxe. Elles ont donc une plus grande facilit\u00e9 \u00e0 l\u2019accepter.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations concernant l\u2019Apprentissage, consultez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lapprentissage\/\" target=\"_self\" rel=\"noopener noreferrer\">L\u2019apprentissage<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-acteurs-de-lapprentissage\/\" target=\"_self\" rel=\"noopener noreferrer\">Les acteurs de l\u2019apprentissage<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/credit-impot-apprentissage\/\"><span class=\"s2\">Le cr\u00e9dit d\u2019imp\u00f4t apprentissage<\/span><\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/credit-impot-entreprise\/\"><span class=\"s2\">Entreprises\u00a0: les cr\u00e9dits d\u2019imp\u00f4t \u00e0 ne pas rater\u00a0!<\/span><\/a><\/li>\n<li class=\"li1\"><span class=\"s2\">Quels imp\u00f4ts et taxes pour votre entreprise\u00a0?<\/span><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/aide-tpe-jeune-apprenti\/\"><span class=\"s2\">L\u2019aide \u00ab\u00a0TPE Jeune Apprenti\u00a0\u00bb<\/span><\/a><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/reforme-de-la-formation-professionnelle\/\" target=\"_self\" rel=\"noopener\">La r\u00e9forme de la formation professionnelle<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La taxe d\u2019apprentissage (TA) fait partie de ces taxes auxquelles les entreprises sont assujetties sans toujours comprendre\u00a0comment\u00a0elles fonctionnent, ni \u00e0 quoi elles servent. Institu\u00e9e d\u00e8s 1925, cette taxe n\u2019est donc pas nouvelle. Dans les faits, cependant, son fonctionnement n&rsquo;est pas&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11558,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,4],"tags":[46],"class_list":["post-18539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-social-rh","tag-taxe-dapprentissage"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La taxe d&#039;apprentissage : comment \u00e7a marche ?<\/title>\n<meta name=\"description\" content=\"La taxe d\u2019apprentissage (TA) fait partie de ces taxes que les entreprises connaissent bien. Mais savez vous r\u00e9ellement de quoi il est question ?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La taxe d&#039;apprentissage : comment \u00e7a marche ?\" \/>\n<meta property=\"og:description\" content=\"La taxe d\u2019apprentissage (TA) fait partie de ces taxes que les entreprises connaissent bien. Mais savez vous r\u00e9ellement de quoi il est question ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2016-10-16T22:30:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-27T09:17:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-7.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"539\" \/>\n\t<meta property=\"og:image:height\" content=\"359\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"La taxe d\u2019apprentissage : comment \u00e7a marche ?\",\"datePublished\":\"2016-10-16T22:30:54+00:00\",\"dateModified\":\"2025-07-27T09:17:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/\"},\"wordCount\":965,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-7.jpg\",\"keywords\":[\"taxe d'apprentissage\"],\"articleSection\":[\"Fiscalit\u00e9\",\"Social-rh\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/\",\"url\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/\",\"name\":\"La taxe d'apprentissage : comment \u00e7a marche ?\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-7.jpg\",\"datePublished\":\"2016-10-16T22:30:54+00:00\",\"dateModified\":\"2025-07-27T09:17:34+00:00\",\"description\":\"La taxe d\u2019apprentissage (TA) fait partie de ces taxes que les entreprises connaissent bien. Mais savez vous r\u00e9ellement de quoi il est question ?\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-7.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-7.jpg\",\"width\":539,\"height\":359,\"caption\":\"r\u00e9union de travail 7\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La taxe d\u2019apprentissage : comment \u00e7a marche ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La taxe d'apprentissage : comment \u00e7a marche ?","description":"La taxe d\u2019apprentissage (TA) fait partie de ces taxes que les entreprises connaissent bien. Mais savez vous r\u00e9ellement de quoi il est question ?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/","og_locale":"fr_FR","og_type":"article","og_title":"La taxe d'apprentissage : comment \u00e7a marche ?","og_description":"La taxe d\u2019apprentissage (TA) fait partie de ces taxes que les entreprises connaissent bien. Mais savez vous r\u00e9ellement de quoi il est question ?","og_url":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2016-10-16T22:30:54+00:00","article_modified_time":"2025-07-27T09:17:34+00:00","og_image":[{"width":539,"height":359,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-7.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"La taxe d\u2019apprentissage : comment \u00e7a marche ?","datePublished":"2016-10-16T22:30:54+00:00","dateModified":"2025-07-27T09:17:34+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/"},"wordCount":965,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-7.jpg","keywords":["taxe d'apprentissage"],"articleSection":["Fiscalit\u00e9","Social-rh"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/","url":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/","name":"La taxe d'apprentissage : comment \u00e7a marche ?","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-7.jpg","datePublished":"2016-10-16T22:30:54+00:00","dateModified":"2025-07-27T09:17:34+00:00","description":"La taxe d\u2019apprentissage (TA) fait partie de ces taxes que les entreprises connaissent bien. Mais savez vous r\u00e9ellement de quoi il est question ?","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/taxe-apprentissage\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-7.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reunion-de-travail-7.jpg","width":539,"height":359,"caption":"r\u00e9union de travail 7"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/taxe-apprentissage\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"La taxe d\u2019apprentissage : comment \u00e7a marche ?"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/18539","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=18539"}],"version-history":[{"count":6,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/18539\/revisions"}],"predecessor-version":[{"id":72094,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/18539\/revisions\/72094"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/11558"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=18539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=18539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=18539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}