{"id":134,"date":"2020-08-25T01:31:50","date_gmt":"2020-08-24T23:31:50","guid":{"rendered":"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/about-us\/"},"modified":"2021-12-13T14:37:25","modified_gmt":"2021-12-13T13:37:25","slug":"taxe-apprentissage","status":"publish","type":"page","link":"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/taxe-apprentissage\/","title":{"rendered":"Taxe d&rsquo;apprentissage"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"134\" class=\"elementor elementor-134\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c74c8d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c74c8d4\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-428d588\" data-id=\"428d588\" 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-dc15db4 elementor-widget elementor-widget-heading\" data-id=\"dc15db4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La taxe d'apprentissage\u200b<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d24121 elementor-widget elementor-widget-text-editor\" data-id=\"2d24121\" data-element_type=\"widget\" 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 align=\"justify\">Participer au financement de l&rsquo;apprentissage et des formations technologiques et professionnelles : c&rsquo;est tout l&rsquo;objet de la taxe d&rsquo;apprentissage. Quelles entreprises en sont redevables ? Quel est le montant de cette taxe ? Quelles r\u00e8gles pour la collecte de cette taxe ?<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62f9244 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62f9244\" 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-50 elementor-top-column elementor-element elementor-element-cb4351b\" data-id=\"cb4351b\" 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-b873be8 elementor-widget elementor-widget-text-editor\" data-id=\"b873be8\" data-element_type=\"widget\" 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<h3>Qui doit payer la taxe d&rsquo;apprentissage (TA)\u00a0?<\/h3><p>Depuis le 1<sup>er <\/sup>janvier 2019, la taxe d&rsquo;apprentissage et la contribution \u00e0 la formation professionnelle sont rassembl\u00e9es dans la <strong>contribution unique \u00e0 la formation et \u00e0 l&rsquo;alternance.<\/strong> Voici les caract\u00e9ristiques de cette contribution unique en son versant taxe d&rsquo;apprentissage.<\/p><p>Sont redevables de la taxe d\u2019apprentissage, les entreprises exer\u00e7ant une activit\u00e9 industrielle, commerciale ou artisanale et remplissant les 3 conditions cumulatives suivantes\u00a0:<\/p><ul><li>\u00eatre soumise au droit fran\u00e7ais (principe de territorialit\u00e9)<\/li><li>\u00eatre assujetties \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019imp\u00f4t sur le revenu<\/li><li>avoir au moins 1 salari\u00e9 (composant la masse salariale).<\/li><\/ul><p>Certains employeurs sont toutefois exon\u00e9r\u00e9s de la taxe d&rsquo;apprentissage :<\/p><ul><li>les entreprises employant un ou plusieurs apprentis et dont la base annuelle d&rsquo;imposition ne d\u00e9passe pas 6 fois le Smic annuel (soit 111 930,00 \u20ac pour la taxe due en 2021)<\/li><li>les personnes morales ayant pour objectif exclusif l&rsquo;enseignement<\/li><li>les soci\u00e9t\u00e9s civiles de moyens (SCM) dont l&rsquo;activit\u00e9 est non commerciale (sous certaines conditions)<\/li><li>les groupements d&#8217;employeurs compos\u00e9s d&rsquo;agriculteurs ou de soci\u00e9t\u00e9s civiles agricoles qui b\u00e9n\u00e9ficieraient eux-m\u00eame de l&rsquo;exon\u00e9ration.<\/li><\/ul><div>source : https:\/\/www.economie.gouv.fr\/entreprises\/taxe-apprentissage<\/div>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-793bb61\" data-id=\"793bb61\" 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-cb99988 elementor-widget elementor-widget-image\" data-id=\"cb99988\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"706\" height=\"757\" src=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/taxeapprentissage.png\" class=\"attachment-large size-large wp-image-976\" alt=\"\" srcset=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/taxeapprentissage.png 706w, https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/taxeapprentissage-280x300.png 280w\" sizes=\"(max-width: 706px) 100vw, 706px\" \/>\t\t\t\t\t\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bfe607 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bfe607\" 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-33 elementor-top-column elementor-element elementor-element-7bf88fe\" data-id=\"7bf88fe\" 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-ac7118d elementor-widget elementor-widget-image\" data-id=\"ac7118d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/vie-sco-1-1024x683-1.jpeg\" class=\"attachment-large size-large wp-image-950\" alt=\"\" srcset=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/vie-sco-1-1024x683-1.jpeg 1024w, https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/vie-sco-1-1024x683-1-300x200.jpeg 300w, https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/vie-sco-1-1024x683-1-768x512.jpeg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1458764\" data-id=\"1458764\" 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-3cccdaa elementor-widget elementor-widget-image\" data-id=\"3cccdaa\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"500\" height=\"333\" src=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/bioac-1.jpg\" class=\"attachment-large size-large wp-image-925\" alt=\"\" srcset=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/bioac-1.jpg 500w, https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/bioac-1-300x200.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-a53b4df\" data-id=\"a53b4df\" 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-20b5e52 elementor-widget elementor-widget-image\" data-id=\"20b5e52\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" src=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/meeting-1245776_1920.jpg\" class=\"attachment-full size-full wp-image-936\" alt=\"\" srcset=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/meeting-1245776_1920.jpg 1920w, https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/meeting-1245776_1920-300x200.jpg 300w, https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/meeting-1245776_1920-1024x683.jpg 1024w, https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/meeting-1245776_1920-768x512.jpg 768w, https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-content\/uploads\/2021\/09\/meeting-1245776_1920-1536x1024.jpg 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/>\t\t\t\t\t\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8fe7bb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8fe7bb1\" 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-33 elementor-top-column elementor-element elementor-element-dcf8507\" data-id=\"dcf8507\" 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-f8df5cd elementor-widget elementor-widget-text-editor\" data-id=\"f8df5cd\" data-element_type=\"widget\" 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<h3>Comment est calcul\u00e9e la taxe d&rsquo;apprentissage (TA) ?<\/h3><p>La base de calcul de la taxe d\u2019apprentissage et de la CSA est la masse salariale de l\u2019ann\u00e9e pr\u00e9c\u00e9dente, c\u2019est-\u00e0-dire le montant total des salaires soumis aux cotisations sociales et des avantages en nature vers\u00e9s par l\u2019entreprise (primes, gratifications, indemnit\u00e9s&#8230;etc.).<br \/><br \/><\/p><h3>Modalit\u00e9s de paiement de la taxe d&rsquo;apprentissage<\/h3><p>La taxe d&rsquo;apprentissage est divis\u00e9e en 2 parts : une fraction \u00e9gale \u00e0 <strong>87 %<\/strong> et une fraction \u00e9gale \u00e0 <strong>13 %<\/strong> (solde) destin\u00e9e \u00e0 des d\u00e9penses lib\u00e9ratoires effectu\u00e9es par l&#8217;employeur.<\/p><p>Pour le solde (fraction \u00e9gale \u00e0 13 % de la taxe d&rsquo;apprentissage)<\/p><p>Le paiement doit \u00eatre vers\u00e9 entre le <strong>1<sup>er<\/sup> janvier 2021 <\/strong>et le<strong> 31 mai 2021<\/strong>. Il est calcul\u00e9 sur la base de la masse salariale de 2020.<\/p><div>\u00a0<\/div>\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c738029\" data-id=\"c738029\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ac8bc06\" data-id=\"ac8bc06\" 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-5343dc3 elementor-widget elementor-widget-text-editor\" data-id=\"5343dc3\" data-element_type=\"widget\" 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<h3>Taux de la taxe d&rsquo;apprentissage<\/h3>\n<p>En m\u00e9tropole et dans les d\u00e9partements et r\u00e9gions d&rsquo;outre-mer (DROM), le taux de la taxe d&rsquo;apprentissage repr\u00e9sente<strong> 0,68 %<\/strong> de la masse salariale soit masse salariale x<strong> 0,68&nbsp;%<\/strong>. Il existe un r\u00e9gime particulier en Alsace-Moselle ou le taux de la taxe d&rsquo;apprentissage est fix\u00e9 \u00e0 <strong>0,44&nbsp;%<\/strong> soit masse salariale x <strong>0,44&nbsp;%<\/strong>.<\/p>\n<br><br>\n<h3>R\u00e9partition de la taxe d&rsquo;apprentissage<\/h3>\n<p>Suite \u00e0 la r\u00e9forme, la fraction r\u00e9gionale de la taxe d&rsquo;apprentissage est supprim\u00e9e. La taxe d&rsquo;apprentissage comprend 2 parts :<\/p>\n<ul>\n<li><strong>1 part \u00e9gale \u00e0 87&nbsp;% de la taxe <\/strong>destin\u00e9e au financement de l&rsquo;apprentissage (ancien quota d&rsquo;apprentissage)<\/li>\n<li><strong>1 part \u00e9gale \u00e0 13&nbsp;% de la taxe<\/strong> destin\u00e9e \u00e0 des d\u00e9penses lib\u00e9ratoires effectu\u00e9es par l&#8217;employeur d\u00e9di\u00e9es au financement des formations technologiques et professionnelles initiales hors apprentissage (ancien hors quota).<\/li>\n<\/ul>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fd1d88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fd1d88\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7c81b0\" data-id=\"a7c81b0\" 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-b342d79 elementor-widget elementor-widget-heading\" data-id=\"b342d79\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Soutenez nous<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0360184 elementor-widget elementor-widget-text-editor\" data-id=\"0360184\" data-element_type=\"widget\" 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>En nous versant le solde de votre taxe d\u2019apprentissage (part bar\u00e8me 13 %)<\/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-b055044 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b055044\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/taxe-apprentissage\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Verser votre contribution<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bba4fa8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bba4fa8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1540cc4\" data-id=\"1540cc4\" 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-e2510c9 elementor-position-inline-start elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"e2510c9\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLyc\u00e9e Jean Rostand\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t98 route d'Ifs 14000 Caen\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7093530\" data-id=\"7093530\" 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-1e0c831 elementor-position-inline-start elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1e0c831\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAppelez nous\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t06 23 86 92 19\u200b\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-e6679d1\" data-id=\"e6679d1\" 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-7d133f0 elementor-position-inline-start elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"7d133f0\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/contact\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Contactez nous\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/contact\/\" >\n\t\t\t\t\t\t\tContactez nous\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\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 taxe d&rsquo;apprentissage\u200b Participer au financement de l&rsquo;apprentissage et des formations technologiques et professionnelles : c&rsquo;est tout l&rsquo;objet de la taxe d&rsquo;apprentissage. Quelles entreprises en sont redevables ? Quel est le montant de cette taxe ? Quelles r\u00e8gles pour la collecte de cette taxe ? Qui doit payer la taxe d&rsquo;apprentissage (TA)\u00a0? Depuis le 1er [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"enabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-134","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-json\/wp\/v2\/pages\/134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-json\/wp\/v2\/comments?post=134"}],"version-history":[{"count":71,"href":"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-json\/wp\/v2\/pages\/134\/revisions"}],"predecessor-version":[{"id":1305,"href":"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-json\/wp\/v2\/pages\/134\/revisions\/1305"}],"wp:attachment":[{"href":"https:\/\/www.lyceerostandcaen.fr\/taxeapprentissage\/wp-json\/wp\/v2\/media?parent=134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}