{"id":30310,"date":"2020-09-15T08:30:55","date_gmt":"2020-09-15T06:30:55","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=30310"},"modified":"2025-07-18T12:55:36","modified_gmt":"2025-07-18T10:55:36","slug":"aide-exceptionnelle-a-lembauche-dapprentis","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/aide-exceptionnelle-a-lembauche-dapprentis\/","title":{"rendered":"Aide exceptionnelle \u00e0 l\u2019embauche d\u2019apprentis"},"content":{"rendered":"<p>Pour soutenir la reprise de l\u2019activit\u00e9, et inciter les entreprises \u00e0 recruter en contrat d\u2019apprentissage malgr\u00e9 le contexte actuel, le Gouvernement a d\u00e9voil\u00e9 un plan de relance de l\u2019apprentissage en juin 2020. La nouvelle mesure d&rsquo;aide exceptionnelle \u00e0 l\u2019embauche d\u2019apprentis\u00a0 a \u00e9t\u00e9 publi\u00e9e par d\u00e9cret au JO le 25 ao\u00fbt 2020. Cette aide fait partie de la 3<sup>\u00e8<\/sup><sup>me<\/sup> loi de Finances rectificative pour l\u2019ann\u00e9e 2020. (voir notre article <a href=\"https:\/\/valoxy.org\/blog\/plan-jeunes-les-aides-destinees-aux-entreprises\/\">Plan jeunes : les aides destin\u00e9es aux entreprises<\/a>)<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, d\u00e9taille dans cet article l\u2019aide exceptionnelle \u00e0 l\u2019embauche d\u2019apprentis, <strong>qui a \u00e9t\u00e9 \u00e9tendue aux contrats de professionnalisation.<\/strong><\/p>\n<p><strong>Rappel<\/strong><\/p>\n<p><div class=\"encadre-style\">\u00a0 Depuis 2019, une aide unique \u00e0 l\u2019embauche a \u00e9t\u00e9 mise en place \u00e0 destination des contrats d\u2019apprentissage. Elle se substitue aux 4 dispositifs suivants\u00a0:<\/p>\n<ul>\n<li>l\u2019aide TPE Jeunes apprentis,<\/li>\n<li>la prime r\u00e9gionale \u00e0 l\u2019apprentissage pour les TPE,<\/li>\n<li>l\u2019aide au recrutement d\u2019un apprenti suppl\u00e9mentaire,<\/li>\n<li>le cr\u00e9dit d\u2019imp\u00f4t apprentissage. <\/div><\/li>\n<\/ul>\n<h3><strong>Aide exceptionnelle suppl\u00e9mentaire \u00e0 l<\/strong><strong>\u2019<\/strong><strong>apprentissage<\/strong><\/h3>\n<p>Les contrats d\u2019apprentissage conclus entre le 1<sup>er<\/sup> juillet 2020 et le 28 f\u00e9vrier 2021 b\u00e9n\u00e9ficient d\u2019une aide suppl\u00e9mentaire, exceptionnelle.<\/p>\n<p><strong>Cette aide peut b\u00e9n\u00e9ficier aux apprentis visant un dipl\u00f4me ou un titre professionnel allant du Baccalaur\u00e9at jusqu<\/strong><strong>\u2019<\/strong><strong>au Master (bac + 5 <\/strong><strong>\u2013 niveau 7 du RNCP). C<\/strong><strong>\u2019<\/strong><strong>est une nouveaut\u00e9, car jusqu<\/strong><strong>\u2019<\/strong><strong>au 30 juin 2020, l<\/strong><strong>\u2019<\/strong><strong>aide \u00e0 l<\/strong><strong>\u2019<\/strong><strong>apprentissage ne se destinait<\/strong><strong>\u00a0qu<\/strong><strong>\u2019<\/strong><strong>aux apprentis pr\u00e9parant un dipl\u00f4me allant jusqu<\/strong><strong>\u2019<\/strong><strong>au Bac.<\/strong><\/p>\n<p>Seules les entreprises de moins de 250 salari\u00e9s peuvent b\u00e9n\u00e9ficier de cette aide. Cependant, les entreprises de plus de 250 salari\u00e9s peuvent \u00e9galement en b\u00e9n\u00e9ficier si elles remplissent 2 conditions :<\/p>\n<ul>\n<li>Les entreprise assujetties \u00e0 la taxe d\u2019apprentissage doivent \u00eatre exon\u00e9r\u00e9es de la contribution suppl\u00e9mentaire \u00e0 l\u2019apprentissage,<\/li>\n<li>Les entreprises non assujetties \u00e0 la taxe d\u2019apprentissage doivent justifier d\u2019un pourcentage minimal de salari\u00e9s en contrat d\u2019apprentissage ou en contrat de professionnalisation dans leurs effectifs au 31 d\u00e9cembre 2021.<\/li>\n<\/ul>\n<h4>Le montant de l\u2019aide exceptionnelle d\u00e9pend de l\u2019\u00e2ge de l\u2019apprenti\u00a0:<\/h4>\n<ul>\n<li>5\u00a0000\u20ac pour un apprenti de moins de 18 ans,<\/li>\n<li>8\u00a0000\u20ac pour un apprenti majeur.<\/li>\n<\/ul>\n<p>En cas de rupture anticip\u00e9e du contrat, l\u2019aide est suspendue le mois suivant la date de fin de la relation contractuelle, et les sommes ind\u00fbment per\u00e7ues doivent \u00eatre rembours\u00e9es. De plus, s\u2019il y a une suspension conduisant au non-versement de la r\u00e9mun\u00e9ration, l\u2019aide n\u2019est pas due pour chaque mois de suspension.<\/p>\n<p><strong>Cette aide, initialement pr\u00e9vue par l<\/strong><strong>\u2019<\/strong><strong>embauche des apprentis, s&rsquo;\u00e9tend maintenant aux contrats de professionnalisation. (D\u00e9<\/strong><strong>cret publi<\/strong><strong>\u00e9 au JO le 24\/08\/2020).<\/strong><\/p>\n<p>L\u2019aide se d\u00e9clenche automatiquement lors du d\u00e9p\u00f4t du contrat, qui doit se faire dans les 5 jours du d\u00e9but du contrat. Cette aide exceptionnelle se substitue \u00e0 l\u2019aide unique pour la premi\u00e8re ann\u00e9e. Son attribution est identique \u00e0 celle de l\u2019aide unique, il suffit donc de d\u00e9poser le contrat d\u2019apprentissage aupr\u00e8s de l\u2019op\u00e9rateur de comp\u00e9tences (OPCO). L&rsquo;entreprise re\u00e7oit mensuellement cette aide sur la base des donn\u00e9es relatives \u00e0 l\u2019ex\u00e9cution du contrat qui figure dans la DSN.<\/p>\n<p>Pour la 2<sup>\u00e8<\/sup><sup>me<\/sup> et la 3<sup>\u00e8<\/sup><sup>me<\/sup> ann\u00e9e, les entreprises de moins de 250 salari\u00e9s b\u00e9n\u00e9ficient de l\u2019aide unique. En revanche, les entreprises d\u2019au moins 250 salari\u00e9s continueront de b\u00e9n\u00e9ficier du bonus alternant si elles emploient plus de 5% de salari\u00e9s en contrat favorisant l\u2019insertion professionnelle.<\/p>\n<h4>Pour rappel\u00a0:<\/h4>\n<p>Le montant maximum de l\u2019aide unique \u00e0 l\u2019embauche est de\u00a0:<\/p>\n<ul>\n<li>4\u00a0125\u20ac la 1<sup>\u00e8re<\/sup> ann\u00e9e d\u2019ex\u00e9cution du contrat<\/li>\n<li>2\u00a0000\u20ac la 2<sup>\u00e8me<\/sup> ann\u00e9e d\u2019ex\u00e9cution du contrat<\/li>\n<li>1\u00a0200\u20ac la 3<sup>\u00e8me<\/sup> ann\u00e9e d\u2019ex\u00e9cution du contrat (+ la 4<sup>\u00e8me<\/sup> ann\u00e9e si le contrat d\u00e9passe les 3 ans)<\/li>\n<\/ul>\n<p>Certaines entreprises, affaiblies par la crise sanitaire, h\u00e9sitent \u00e0 embaucher un salari\u00e9. L\u2019aide financi\u00e8re exceptionnelle d\u2019embauche pour les apprentis encourage les entreprises \u00e0 recruter des apprentis ou des contrat de professionnalisation.<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le-nous dans les commentaires ci-apr\u00e8s ! Vous souhaitez en savoir plus sur les aides \u00e0 l\u2019embauche, les apprentis, et les contrats de professionnalisation ? Retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lapprentissage\/\" target=\"_self\" rel=\"noopener noreferrer\">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\/contrat-de-professionnalisation\/\">Contrat de professionnalisation<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-volontariat-territorial-en-entreprise-vte\/\">Le \u00ab Volontariat Territorial en Entreprise \u00bb (VTE)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pour soutenir la reprise de l\u2019activit\u00e9, et inciter les entreprises \u00e0 recruter en contrat d\u2019apprentissage malgr\u00e9 le contexte actuel, le Gouvernement a d\u00e9voil\u00e9 un plan de relance de l\u2019apprentissage en juin 2020. La nouvelle mesure d&rsquo;aide exceptionnelle \u00e0 l\u2019embauche d\u2019apprentis\u00a0&#8230;<\/p>\n","protected":false},"author":1,"featured_media":30312,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-30310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Aide exceptionnelle \u00e0 l\u2019embauche d\u2019apprentis |<\/title>\n<meta name=\"description\" content=\"L\u2019aide exceptionnelle \u00e0 l\u2019embauche d\u2019apprentis prolonge le dispositif d&#039;aide unique. 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