{"id":9483,"date":"2026-05-20T11:48:54","date_gmt":"2026-05-20T09:48:54","guid":{"rendered":"https:\/\/www.sedici-rh.com\/?p=9483"},"modified":"2026-05-20T11:48:54","modified_gmt":"2026-05-20T09:48:54","slug":"taxe-dapprentissage-2026-fin-de-lexoneration-pour-les-organismes-non-lucratifs","status":"publish","type":"post","link":"https:\/\/www.sedici-rh.com\/index.php\/2026\/05\/20\/taxe-dapprentissage-2026-fin-de-lexoneration-pour-les-organismes-non-lucratifs\/","title":{"rendered":"Taxe d&#8217;apprentissage 2026 : fin de l&#8217;exon\u00e9ration pour les organismes non lucratifs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9483\" class=\"elementor elementor-9483\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b78c7e elementor-section-boxed elementor-section-height-default elementor-section-height-default default\" data-id=\"4b78c7e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b04f912\" data-id=\"b04f912\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c3e51c p-mb-0 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"5c3e51c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La loi de finances pour 2026 (art. 135, loi n\u00b02026-103 du 19 f\u00e9vrier 2026) supprime l&#8217;exon\u00e9ration de taxe d&#8217;apprentissage pour les organismes \u00e0 but non lucratif.\u00a0<\/p><p>La mesure est d\u00e9j\u00e0 en vigueur.<br \/>\u2022 Structures concern\u00e9es : associations, fondations, fonds de dotation,<br \/>congr\u00e9gations, syndicats \u00e0 activit\u00e9 non lucrative<br \/>\u2022 En vigueur : depuis le 1er mars 2026 (tol\u00e9rance Urssaf pour les r\u00e9mun\u00e9rations<br \/>ant\u00e9rieures \u00e0 mars 2026)<br \/>\u2022 Taux applicable : 0,68 % de la masse salariale (dont 0,44 % taxe principale +<br \/>0,09 % CSA le cas \u00e9ch\u00e9ant)<br \/>Source : Loi de finances pour 2026, art. 135 \u2014 loi n\u00b02026-103 du 19 f\u00e9vrier 2026, JO du 20 f\u00e9vrier 2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d1040d elementor-invisible elementor-widget elementor-widget-themeht-heading\" data-id=\"3d1040d\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"themeht-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\n\n        <div class=\"\">\n\n\n\n          <h3 class=\"themeht-heading-title \">Ce que pr\u00e9voit la loi de finances 2026<\/h3>       \n\n\n\n        <\/div>\n\n\n\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d1caef p-mb-0 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"1d1caef\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Jusqu&#8217;\u00e0 pr\u00e9sent, les organismes \u00e0 activit\u00e9 non lucrative \u00e9taient totalement exon\u00e9r\u00e9s de taxe<br \/>d&#8217;apprentissage. L&#8217;article 135 de la loi de finances pour 2026 (loi n\u00b02026-103 du 19 f\u00e9vrier<br \/>2026) met fin \u00e0 cet avantage en modifiant l&#8217;article L6241-1 du Code du travail.<br \/>Sont directement concern\u00e9s :<br \/>\u2022 Associations<br \/>\u2022 Fondations<br \/>\u2022 Fonds de dotation<br \/>\u2022 Congr\u00e9gations<br \/>\u2022 Syndicats exer\u00e7ant une activit\u00e9 non lucrative<br \/>Ces structures sont d\u00e9sormais assujetties \u00e0 la taxe d&#8217;apprentissage dans les m\u00eames<br \/>conditions que les employeurs du secteur lucratif, qu&#8217;elles soient ou non soumises \u00e0 l&#8217;imp\u00f4t<br \/>sur les soci\u00e9t\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8ced73 elementor-invisible elementor-widget elementor-widget-themeht-heading\" data-id=\"c8ced73\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"themeht-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\n\n        <div class=\"\">\n\n\n\n          <h3 class=\"themeht-heading-title \">Modalit\u00e9s pratiques : d\u00e9claration et versement<\/h3>       \n\n\n\n        <\/div>\n\n\n\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e51a97c p-mb-0 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"e51a97c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\"><strong>D\u00e9claration via la DSN :<\/strong> la taxe d&#8217;apprentissage est d\u00e9clar\u00e9e mensuellement via la<br \/>D\u00e9claration Sociale Nominative.<br \/>\u2022 CTP 992 pour les structures hors Alsace-Moselle<br \/>\u2022 CTP 993 pour les structures d&#8217;Alsace-Moselle<br \/><strong>Premi\u00e8re p\u00e9riode de r\u00e9f\u00e9rence :<\/strong> les r\u00e9mun\u00e9rations vers\u00e9es de mars \u00e0 d\u00e9cembre 2026<br \/>seront d\u00e9clar\u00e9es via la DSN de mars 2027 (d\u00e9pos\u00e9e les 5 ou 15 avril 2027).<br \/><strong>Tol\u00e9rance Urssaf :<\/strong> compte tenu de la date de publication de la loi (20 f\u00e9vrier 2026), l&#8217;Urssaf<br \/>a accord\u00e9 une tol\u00e9rance : a<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c6b076 elementor-invisible elementor-widget elementor-widget-themeht-heading\" data-id=\"0c6b076\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"themeht-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\n\n        <div class=\"\">\n\n\n\n          <h3 class=\"themeht-heading-title \">Points de vigilance :<\/h3>       \n\n\n\n        <\/div>\n\n\n\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b9809c p-mb-0 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"4b9809c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\"><strong>Associations &amp; fondations :<\/strong><br \/>\u2022 Int\u00e9grer la taxe d&#8217;apprentissage dans vos pr\u00e9visions budg\u00e9taires d\u00e8s maintenant<br \/>\u2022 V\u00e9rifier votre assujettissement r\u00e9el selon la nature de vos activit\u00e9s<br \/>\u2022 Param\u00e9trer le CTP 992 (ou 993) dans votre logiciel de paie si ce n&#8217;est pas encore fait<br \/><strong>Syndicats \u00e0 activit\u00e9 non lucrative :<\/strong><br \/>\u2022 V\u00e9rifier votre assujettissement et anticiper les d\u00e9clarations mensuelles<br \/><strong>RH \/ Paie :<\/strong><br \/>\u2022 Mettre \u00e0 jour les param\u00e9trages DSN d\u00e8s la paie de mars 2026 si ce n&#8217;est pas encore<br \/>fait<br \/>\u2022 Se rapprocher de votre expert-comptable ou conseil juridique pour les situations<br \/>particuli\u00e8res<br \/>Une r\u00e9forme d\u00e9j\u00e0 applicable qui \u00e9tend le champ de la taxe d&#8217;apprentissage au-del\u00e0 du<br \/>secteur marchand, avec une premi\u00e8re d\u00e9claration attendue en avril 2027 pour les<br \/>r\u00e9mun\u00e9rations de mars \u00e0 d\u00e9cembre 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f095b98 elementor-invisible elementor-widget elementor-widget-themeht-heading\" data-id=\"f095b98\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"themeht-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\n\n        <div class=\"\">\n\n\n\n          <h3 class=\"themeht-heading-title \">Besoin d'un accompagnement personnalis\u00e9 ?\n<\/h3>       \n\n\n\n        <\/div>\n\n\n\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d741aec p-mb-0 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"d741aec\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Contactez Sedici RH<\/strong> pour adapter vos pratiques \u00e0 cette r\u00e9forme et s\u00e9curiser vos obligations<br \/>sociales et fiscales<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2026 (art. 135, loi n\u00b02026-103 du 19 f\u00e9vrier 2026) supprime l&#8217;exon\u00e9ration de taxe d&#8217;apprentissage pour les organismes \u00e0 but non lucratif. La mesure est d\u00e9j\u00e0 en vigueur. \u2022 Structures concern\u00e9es : associations, fondations, fonds de dotation, congr\u00e9gations, syndicats \u00e0 activit\u00e9 non lucrative \u2022 En vigueur : depuis le 1er mars [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9485,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[34],"tags":[],"class_list":["post-9483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/posts\/9483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/comments?post=9483"}],"version-history":[{"count":1,"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/posts\/9483\/revisions"}],"predecessor-version":[{"id":9484,"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/posts\/9483\/revisions\/9484"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/media\/9485"}],"wp:attachment":[{"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/media?parent=9483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/categories?post=9483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sedici-rh.com\/index.php\/wp-json\/wp\/v2\/tags?post=9483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}