{ "article": { "LEGIARTI000037375133": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6131-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037375133", "URL": "article/LEGI/ARTI/00/00/37/37/51/LEGIARTI000037375133.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000043701866", "@num": "L243-1-3", "#text": "Code de la sécurité sociale. - art. L243-1-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047851974", "@num": "D6241-25-1", "#text": "Code du travail - art. D6241-25-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981953", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981927", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981918", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037375129", "@fin": "2999-01-01", "#text": "Chapitre unique : Financement de la formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037375127", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145420", "@fin": "2015-01-01", "#text": "LIVRE Ier : PRINCIPES GÉNÉRAUX ET ORGANISATION INSTITUTIONNELLE DE LA FORMATION PROFESSIONNELLE", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000028698915", "@fin": "2999-01-01", "#text": "Livre Ier : Principes généraux et organisation institutionnelle de la formation et de l'orientation professionnelles", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037375133", "@fin": "2999-01-01", "@num": "L6131-2", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La contribution unique à la formation professionnelle et à l'alternance mentionnée au 2° de l'article L. 6131-1 est composée :

1° De la taxe d'apprentissage mentionnée à l'article L. 6241-1 ;

2° De la contribution à la formation professionnelle mentionnée aux articles L. 6331-1et \nL. 6331-3.

" } }, "LEGIARTI000006904089": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904089", "URL": "article/LEGI/ARTI/00/00/06/90/40/LEGIARTI000006904089.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6241L0010XX0A" } }, "NOTA": { "CONTENU": "
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R6523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619600", "@num": "235 ter C", "#text": "Code général des impôts, CGI. - art. 235 ter C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029595335", "@num": "L718-2-1", "#text": "Code rural et de la pêche maritime - art. L718-2-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025075950", "@num": "L741-15-1", "#text": "Code rural et de la pêche maritime - art. L741-15-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030024022", "@num": "L741-16-1", "#text": "Code rural et de la pêche maritime - art. L741-16-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189901", "@fin": "2019-01-01", "#text": "Section 1 : Obligation de financement.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037387056", "@fin": "2999-01-01", "#text": "Section 1 : Obligation de financement des employeurs de moins de onze salariés", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904277", "@fin": "2015-01-01", "@num": "L6331-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698147", "@fin": "2019-01-01", "@num": "L6331-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387044", "@fin": "2022-01-01", "@num": "L6331-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472326", "@fin": "2021-06-25", "@num": "L6331-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701773", "@fin": "2021-12-31", "@num": "L6331-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981927", "@fin": "2999-01-01", "@num": "L6331-1", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout employeur concourt au développement de la formation professionnelle continue en participant, chaque année, au financement des actions mentionnées aux articles L. 6313-1 et L. 6314-1.
\n
Ces dispositions ne s'appliquent pas à l'Etat, aux collectivités locales et à leurs établissements publics à caractère administratif.
" } }, "LEGIARTI000006904279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904279", "URL": "article/LEGI/ARTI/00/00/06/90/42/LEGIARTI000006904279.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6331L0030XX0A" } }, "NOTA": { "CONTENU": "
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La taxe d'apprentissage est régie par les articles 1599 ter A à 1599 ter M du code général des impôts.

Les dispositions du présent chapitre déterminent les conditions dans lesquelles l'employeur s'acquitte de la contribution supplémentaire à l'apprentissage et des fractions de la taxe d'apprentissage réservées au développement de l'apprentissage.

" } }, "LEGIARTI000028698147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028698147", "URL": "article/LEGI/ARTI/00/00/28/69/81/LEGIARTI000028698147.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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\n
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000028685247", "@num": "10", "#text": "LOI n° 2014-288 du 5 mars 2014 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028683576", "@nortexte": "ETSX1400015L", "@numtexte": "2014-288", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-03-05" }, { "@id": "LEGIARTI000042168415", "#text": "Arrêté du 31 janvier 2018 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000048856967", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000045579298", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047194049", "#text": "Arrêté du 15 février 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047190600", "@nortexte": "ECOE2304706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-15" }, { "@id": "LEGIARTI000047449945", "#text": "Arrêté du 27 mars 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047445209", "@nortexte": "ECOE2310333A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-27" }, { "@id": "LEGIARTI000037201383", "@num": "L4221-5", "#text": "Code de la défense. - art. L4221-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031919970", "@num": "L4021-5", "#text": "Code de la santé publique - art. L4021-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021941824", "@num": "L4133-6", "#text": "Code de la santé publique - art. L4133-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025112159", "@num": "R4133-9", "#text": "Code de la santé publique - art. R4133-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025111970", "@num": "R4143-9", "#text": "Code de la santé publique - art. R4143-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025111039", "@num": "R4236-9", "#text": "Code de la santé publique - art. R4236-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034103441", "@num": "D6122-1", "#text": "Code du travail - art. D6122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523299", "@num": "D6321-1", "#text": "Code du travail - art. D6321-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036453550", "@num": "D6323-3-2", "#text": "Code du travail - art. D6323-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023374", "@num": "L1442-2", "#text": "Code du travail - art. L1442-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030996655", "@num": "L1453-7", "#text": "Code du travail - art. L1453-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033022173", "@num": "L3142-44", "#text": "Code du travail - art. L3142-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021341899", "@num": "L3142-6", "#text": "Code du travail - art. L3142-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387752", "@num": "L3341-3", "#text": "Code du travail - art. L3341-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387747", "@num": "L4141-4", "#text": "Code du travail - art. L4141-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700921", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904128", "@num": "L6312-1", "#text": "Code du travail - art. L6312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904130", "@num": "L6313-1", "#text": "Code du travail - art. L6313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904142", "@num": "L6314-1", "#text": "Code du travail - art. L6314-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904143", "@num": "L6321-1", "#text": "Code du travail - art. L6321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701787", "@num": "L6323-20-1", "#text": "Code du travail - art. L6323-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904296", "@num": "L6331-19", "#text": "Code du travail - art. L6331-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701755", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904300", "@num": "L6331-23", "#text": "Code du travail - art. L6331-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904302", "@num": "L6331-25", "#text": "Code du travail - art. L6331-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914277", "@num": "L6331-37", "#text": "Code du travail - art. L6331-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904280", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387291", "@num": "L6331-41", "#text": "Code du travail - art. L6331-41 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701729", "@num": "L6331-55", "#text": "Code du travail - art. L6331-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028697948", "@num": "L6331-65", "#text": "Code du travail - art. L6331-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025578907", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904410", "@num": "L6352-13", "#text": "Code du travail - art. L6352-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981883", "@num": "L6355-24", "#text": "Code du travail - art. L6355-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698364", "@num": "L6361-1", "#text": "Code du travail - art. L6361-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902648", "@num": "L6523-7", "#text": "Code du travail - art. L6523-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036419625", "@num": "R2315-22", "#text": "Code du travail - art. R2315-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018528673", "@num": "R4614-36", "#text": "Code du travail - art. R4614-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041611735", "@num": "R6523-1", "#text": "Code du travail - art. R6523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619600", "@num": "235 ter C", "#text": "Code général des impôts, CGI. - art. 235 ter C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048836515", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029595335", "@num": "L718-2-1", "#text": "Code rural et de la pêche maritime - art. L718-2-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025075950", "@num": "L741-15-1", "#text": "Code rural et de la pêche maritime - art. L741-15-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030024022", "@num": "L741-16-1", "#text": "Code rural et de la pêche maritime - art. L741-16-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189901", "@fin": "2019-01-01", "#text": "Section 1 : Obligation de financement.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037387056", "@fin": "2999-01-01", "#text": "Section 1 : Obligation de financement des employeurs de moins de onze salariés", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904277", "@fin": "2015-01-01", "@num": "L6331-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698147", "@fin": "2019-01-01", "@num": "L6331-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387044", "@fin": "2022-01-01", "@num": "L6331-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472326", "@fin": "2021-06-25", "@num": "L6331-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701773", "@fin": "2021-12-31", "@num": "L6331-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981927", "@fin": "2999-01-01", "@num": "L6331-1", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout employeur concourt au développement de la formation professionnelle continue en participant, chaque année, au financement des actions mentionnées aux articles L. 6313-1 et L. 6314-1.

\n
\n

Ce financement est assuré par :

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\n

1° Le financement direct par l'employeur d'actions de formation, notamment pour remplir ses obligations définies à l'article L. 6321-1, le cas échéant dans le cadre du plan de formation prévu à l'article L. 6312-1 ;

\n
\n

2° Le versement des contributions prévues au présent chapitre.

\n
\n

Ces dispositions ne s'appliquent pas à l'Etat, aux collectivités locales et à leurs établissements publics à caractère administratif.

\n
" } }, "LEGIARTI000037368540": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000037368540", "URL": "article/LEGI/ARTI/00/00/37/36/85/LEGIARTI000037368540.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037387259", "@num": "20", "#text": "Loi n° 88-1149 du 23 décembre 1988 - art. 20 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000037387241", "@num": "38", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 38 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033001142", "@num": "76", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 76 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000037387193", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448810", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387236", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619603", "@num": "231 bis T", "#text": "Code général des impôts, CGI. - 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art. 235 ter JA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843401", "@num": "235 ter KA", "#text": "Code général des impôts, CGI. - art. 235 ter KA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619542", "@num": "235 ter KC", "#text": "Code général des impôts, CGI. - art. 235 ter KC (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619539", "@num": "235 ter KD bis", "#text": "Code général des impôts, CGI. - art. 235 ter KD bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620457", "@num": "235 ter KI", "#text": "Code général des impôts, CGI. - art. 235 ter KI (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620453", "@num": "235 ter KJ", "#text": "Code général des impôts, CGI. - art. 235 ter KJ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620449", "@num": "235 ter KK", "#text": "Code général des impôts, CGI. - art. 235 ter KK (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620441", "@num": "235 ter KM", "#text": "Code général des impôts, CGI. - art. 235 ter KM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619503", "@num": "237 quinquies", "#text": "Code général des impôts, CGI. - 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L6131-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698567", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024422141", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386928", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386910", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386901", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024184", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904195", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387044", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698134", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035652795", "@num": "L6331-12", "#text": "Code du travail - art. L6331-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843438", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843512", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387039", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387032", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698110", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843509", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904311", "@num": "L6331-34", "#text": "Code du travail - art. L6331-34 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387028", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387023", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387015", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904342", "@num": "L6332-1", "#text": "Code du travail - art. L6332-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1599 ter C (VD)", "@sens": "source", "@typelien": "MODIFIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037368483", "@fin": "2999-01-01", "#text": "Section 2 : Financement de la formation professionnelle", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368462", "@fin": "2999-01-01", "#text": "Chapitre V : Gouvernance, financement, dialogue social", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368497", "@fin": "2999-01-01", "#text": "Titre IER : VERS UNE NOUVELLE SOCIÉTÉ DE COMPÉTENCES", "@debut": "2018-09-07" } ] }, "@cid": "JORFTEXT000037367660", "@nor": "MTRX1808061L", "@num": "2018-771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037367660", "@c_titre_court": "LOI n° 2018-771 du 5 septembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2018-09-07", "@id_txt": "LEGITEXT000037368457", "@c_titre_court": "LOI n°2018-771 du 5 septembre 2018" } ], "@date_publi": "2018-09-06", "@date_signature": "2018-09-05", "@num_parution_jo": "0205" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037368540", "@fin": "2019-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991870", "@fin": "2019-08-23", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952636", "@fin": "2019-12-30", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472518", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037367778", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code de l'éducation
\nArt. L361-5\n
\n

-Code de la défense.
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015
\nArt. 38 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016
\nArt. 76 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code du travail
\nSct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

\n
\n

A créé les dispositions suivantes :

-Code du travail
\nSct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code du travail
\nSct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code du travail
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

\n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
Ces contributions sont collectées, contrôlées, gérées et affectées selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
B.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'à la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la présente loi ou au plus tard le 31 décembre 2020 :
1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
L'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
Le montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
Le contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
Toutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
C.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019.
IV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
A cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues à l'article L. 6331-28 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

\n
" } }, "LEGIARTI000037375131": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6131-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037375131", "URL": "article/LEGI/ARTI/00/00/37/37/51/LEGIARTI000037375131.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038952636", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000042914300", "@num": "41", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000042563579", "@num": "4", "#text": "Décret n°2018-1331 du 28 décembre 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037883766", "@nortexte": "MTRD1829836D", "@numtexte": "2018-1331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000042194075", "@num": "11", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042879670", "@num": "3", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043695301", "@num": "1", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGITEXT000044037896", "#text": "Décret n°2021-1173 du 10 septembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044036435", "@nortexte": "MTRD2121164D", "@numtexte": "2021-1173", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-10" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000006585240", "@num": "L723-1", "#text": "Code rural - art. 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L6241-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700917", "@num": "L6332-1-2", "#text": "Code du travail - art. L6332-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044917427", "@num": "L6523-1-5", "#text": "Code du travail - art. L6523-1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049915629", "@num": "R6123-25", "#text": "Code du travail - art. R6123-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721856", "@num": "R6223-10", "#text": "Code du travail - art. 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I.-Les employeurs concourent, chaque année, au développement de la formation professionnelle et de l'apprentissage par :

1° Le financement direct des actions de formation de leurs salariés ;

2° Le versement de la contribution unique à la formation professionnelle et à l'alternance mentionnée à l'article L. 6131-2 ;

3° Le versement de la contribution supplémentaire à l'apprentissage mentionnée à l'article L. 6241-1 ;

4° Le versement de la contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée mentionnée à l'article L. 6331-6.

II.-Le I ne s'applique pas à l'Etat, aux collectivités territoriales et à leurs établissements publics à caractère administratif.

" } }, "LEGIARTI000037387032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037387032", "URL": "article/LEGI/ARTI/00/00/37/38/70/LEGIARTI000037387032.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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L'employeur de onze salariés et plus s'acquitte de la contribution à la formation professionnelle mentionnée au 2° de l'article L. 6131-2 du présent code par le versement de 1 % du montant du revenu d'activité retenu pour le calcul des cotisations sociales mentionnées à l'article L. 242-1 du code de la sécurité sociale et à l'article L. 741-10 du code rural et de la pêche maritime. Les rémunérations exonérées de la taxe sur les salaires en application de l'article 231 bis L du code général des impôts sont exonérées de cette contribution.

Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du présent code.

" } }, "LEGIARTI000037387044": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037387044", "URL": "article/LEGI/ARTI/00/00/37/38/70/LEGIARTI000037387044.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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L'employeur de moins de onze salariés s'acquitte de la contribution à la formation professionnelle mentionnée au 2° de l'article L. 6131-2 du présent code par le versement de 0,55 % du montant du revenu d'activité retenu pour le calcul des cotisations sociales mentionnées à l'article L. 242-1 du code de la sécurité sociale et à l'article L. 741-10 du code rural et de la pêche maritime. Les rémunérations versées aux apprentis sont exonérées de cette contribution ; il en va de même des rémunérations exonérées de la taxe sur les salaires en application de l'article 231 bis L du code général des impôts.

Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du présent code.

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art. 235 ter KK (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620441", "@num": "235 ter KM", "#text": "Code général des impôts, CGI. - art. 235 ter KM (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619503", "@num": "237 quinquies", "#text": "Code général des impôts, CGI. - art. 237 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986167", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387280", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387276", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375108", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375131", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375112", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375135", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992096", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698567", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024422141", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386928", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992089", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386901", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024184", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904195", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387044", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698134", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035652795", "@num": "L6331-12", "#text": "Code du travail - art. L6331-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843438", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843512", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387039", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387032", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698110", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843509", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904311", "@num": "L6331-34", "#text": "Code du travail - art. L6331-34 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387028", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387023", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387015", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904342", "@num": "L6332-1", "#text": "Code du travail - art. L6332-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037368483", "@fin": "2999-01-01", "#text": "Section 2 : Financement de la formation professionnelle", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368462", "@fin": "2999-01-01", "#text": "Chapitre V : Gouvernance, financement, dialogue social", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368497", "@fin": "2999-01-01", "#text": "Titre IER : VERS UNE NOUVELLE SOCIÉTÉ DE COMPÉTENCES", "@debut": "2018-09-07" } ] }, "@cid": "JORFTEXT000037367660", "@nor": "MTRX1808061L", "@num": "2018-771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037367660", "@c_titre_court": "LOI n° 2018-771 du 5 septembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2018-09-07", "@id_txt": "LEGITEXT000037368457", "@c_titre_court": "LOI n°2018-771 du 5 septembre 2018" } ], "@date_publi": "2018-09-06", "@date_signature": "2018-09-05", "@num_parution_jo": "0205" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037368540", "@fin": "2019-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991870", "@fin": "2019-08-23", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952636", "@fin": "2019-12-30", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472518", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037367778", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail\n
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code de l'éducation\n
\nArt. L361-5\n
\n

-Code de la défense.\n
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.\n
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime\n
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988\n
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015\n
\nArt. 38 \n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016\n
\nArt. 76 \n
\n

A abrogé les dispositions suivantes :

-Code du travail\n
Sct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

A créé les dispositions suivantes :

-Code du travail\n
Sct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3
\n

A modifié les dispositions suivantes :

-Code du travail\n
Sct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

A modifié les dispositions suivantes :

-Code du travail\n
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
\n1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
\n2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
\nCes contributions sont collectées, contrôlées, gérées, affectées et les défauts ou insuffisances de versement recouvrés, selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
\nB.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'à la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la présente loi ou au plus tard le 31 décembre 2020 :
\n1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
\n2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
\nL'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
\nLe montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
\nLe contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
\nToutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
\nC.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019. La contribution supplémentaire à l'apprentissage prévue à l'article 1609 quinvicies du code général des impôts reste due au titre des rémunérations versées en 2019.
\nIV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
\nA cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues à l'article L. 6331-28 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

" } }, "LEGIARTI000037992096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037992096", "URL": "article/LEGI/ARTI/00/00/37/99/20/LEGIARTI000037992096.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

La taxe d'apprentissage est régie par les articles 1599 ter A à 1599 ter C, 1599 ter J et 1599 ter K du code général des impôts.

" } }, "LEGIARTI000038610044": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038610044", "URL": "article/LEGI/ARTI/00/00/38/61/00/LEGIARTI000038610044.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au XIV de l’article 11 de la loi n° 2019-486 du 22 mai 2019, les dispositions entrent en vigueur le 1er janvier 2020.

L'employeur d'au moins onze salariés s'acquitte de la contribution à la formation professionnelle mentionnée au 2° de l'article L. 6131-2 du présent code par le versement de 1 % du montant du revenu d'activité retenu pour le calcul des cotisations sociales mentionnées à l'article L. 242-1 du code de la sécurité sociale et à l'article L. 741-10 du code rural et de la pêche maritime. Les rémunérations exonérées de la taxe sur les salaires en application de l'article 231 bis L du code général des impôts sont exonérées de cette contribution.

Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du présent code.

" } }, "LEGIARTI000038952636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2019-08-23" } }, "META_COMMUN": { "ID": "LEGIARTI000038952636", "URL": "article/LEGI/ARTI/00/00/38/95/26/LEGIARTI000038952636.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037387259", "@num": "20", "#text": "Loi n° 88-1149 du 23 décembre 1988 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000037387241", "@num": "38", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 38 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033001142", "@num": "76", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 76 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000038941570", "@num": "7", "#text": "Ordonnance n°2019-861 du 21 août 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000038940323", "@nortexte": "MTRD1919378R", "@numtexte": "2019-861", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-08-21" }, { "@id": "LEGIARTI000037947738", "@num": "1599 ter C", "#text": "Code général des impôts, CGI. - art. 1599 ter C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686611", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448810", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387236", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619603", "@num": "231 bis T", "#text": "Code général des impôts, CGI. - art. 231 bis T (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619600", "@num": "235 ter C", "#text": "Code général des impôts, CGI. - art. 235 ter C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843404", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - art. 235 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099486", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701423", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619568", "@num": "235 ter H bis", "#text": "Code général des impôts, CGI. - art. 235 ter H bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619555", "@num": "235 ter JA", "#text": "Code général des impôts, CGI. - art. 235 ter JA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843401", "@num": "235 ter KA", "#text": "Code général des impôts, CGI. - art. 235 ter KA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619542", "@num": "235 ter KC", "#text": "Code général des impôts, CGI. - art. 235 ter KC (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619539", "@num": "235 ter KD bis", "#text": "Code général des impôts, CGI. - art. 235 ter KD bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620457", "@num": "235 ter KI", "#text": "Code général des impôts, CGI. - art. 235 ter KI (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620453", "@num": "235 ter KJ", "#text": "Code général des impôts, CGI. - art. 235 ter KJ (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620449", "@num": "235 ter KK", "#text": "Code général des impôts, CGI. - art. 235 ter KK (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620441", "@num": "235 ter KM", "#text": "Code général des impôts, CGI. - art. 235 ter KM (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619503", "@num": "237 quinquies", "#text": "Code général des impôts, CGI. - art. 237 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986167", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387280", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387276", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375108", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375131", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375112", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375135", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698567", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024422141", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038951775", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992089", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386901", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024184", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904195", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387044", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698134", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035652795", "@num": "L6331-12", "#text": "Code du travail - art. L6331-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843438", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843512", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387039", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387032", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698110", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843509", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904311", "@num": "L6331-34", "#text": "Code du travail - art. L6331-34 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387028", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952124", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952116", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904342", "@num": "L6332-1", "#text": "Code du travail - art. L6332-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037368483", "@fin": "2999-01-01", "#text": "Section 2 : Financement de la formation professionnelle", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368462", "@fin": "2999-01-01", "#text": "Chapitre V : Gouvernance, financement, dialogue social", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368497", "@fin": "2999-01-01", "#text": "Titre IER : VERS UNE NOUVELLE SOCIÉTÉ DE COMPÉTENCES", "@debut": "2018-09-07" } ] }, "@cid": "JORFTEXT000037367660", "@nor": "MTRX1808061L", "@num": "2018-771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037367660", "@c_titre_court": "LOI n° 2018-771 du 5 septembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2018-09-07", "@id_txt": "LEGITEXT000037368457", "@c_titre_court": "LOI n°2018-771 du 5 septembre 2018" } ], "@date_publi": "2018-09-06", "@date_signature": "2018-09-05", "@num_parution_jo": "0205" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037368540", "@fin": "2019-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991870", "@fin": "2019-08-23", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952636", "@fin": "2019-12-30", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472518", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037367778", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail\n
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code de l'éducation\n
\nArt. L361-5\n
\n

-Code de la défense.\n
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.\n
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime\n
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988\n
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015\n
\nArt. 38 \n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016\n
\nArt. 76 \n
\n

A abrogé les dispositions suivantes :

-Code du travail\n
Sct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

A créé les dispositions suivantes :

-Code du travail\n
Sct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3
\n

A modifié les dispositions suivantes :

-Code du travail\n
Sct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

A modifié les dispositions suivantes :

-Code du travail\n
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
\n1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
\n2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
\nCes contributions sont collectées, contrôlées, gérées, affectées et les défauts ou insuffisances de versement recouvrés, selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
\nB.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'à la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la présente loi ou au plus tard le 31 décembre 2020 :
\n1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
\n2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
\nL'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
\nLe montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
\nLe contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
\nToutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
\nC.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019. La contribution supplémentaire à l'apprentissage prévue à l'article 1609 quinvicies du code général des impôts reste due au titre des rémunérations versées en 2019.
\nIV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
\nA cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues au second alinéa de l'article L. 6331-11 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

" } }, "LEGIARTI000041469980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6131-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041469980", "URL": "article/LEGI/ARTI/00/00/41/46/99/LEGIARTI000041469980.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du XX de l'article 81 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2020.

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L723-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071621", "@num": "L4221-5", "#text": "Code de la défense. - art. L4221-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071548", "@num": "L411-13", "#text": "Code de la sécurité intérieure - art. L411-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025503132", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047859619", "@num": "52 septies", "#text": "Code des douanes - art. 52 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340266", "@num": "L6123-5", "#text": "Code du travail - art. L6123-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700921", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700917", "@num": "L6332-1-2", "#text": "Code du travail - art. L6332-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044917427", "@num": "L6523-1-5", "#text": "Code du travail - art. L6523-1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049915629", "@num": "R6123-25", "#text": "Code du travail - art. R6123-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721856", "@num": "R6223-10", "#text": "Code du travail - art. 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I.-Les employeurs concourent, chaque année, au développement de la formation professionnelle et de l'apprentissage par :

1° Le financement direct des actions de formation de leurs salariés ;

2° Le versement de la contribution unique à la formation professionnelle et à l'alternance mentionnée à l'article L. 6131-2 ;

3° Le versement de la contribution supplémentaire à l'apprentissage mentionnée à l'article L. 6241-1 ;

4° Le versement de la contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée mentionnée à l'article L. 6331-6.

II.-Le I ne s'applique pas à l'Etat, aux collectivités territoriales et à leurs établissements publics à caractère administratif.

III-A l'exception du 1° du I du présent article et du solde mentionné au II de l'article L. 6241-2, ces contributions sont recouvrées par les unions pour le recouvrement des cotisations de sécurité sociale et d'allocations familiales et les caisses générales de sécurité sociale mentionnées aux articles L. 213-1 et L. 752-1 du code de la sécurité sociale et par les organismes mentionnés à l'article L. 723-1 du code rural et de la pêche maritime selon les règles et sous les garanties et sanctions applicables en matière de cotisations et de contributions de sécurité sociale. Elles sont reversées à France compétences selon les modalités prévues à l'article L. 6123-5 et, s'agissant de la contribution mentionnée au 2° du I, dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.

" } }, "LEGIARTI000041472317": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-3", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-25", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472317", "URL": "article/LEGI/ARTI/00/00/41/47/23/LEGIARTI000041472317.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du V de l’article 190 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent à compter de la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la loi n° 2018-771 du 5 septembre 2018 précitée, et au plus tard à compter du 1er janvier 2022.

Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du présent code.

" } }, "LEGIARTI000041472326": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-25", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472326", "URL": "article/LEGI/ARTI/00/00/41/47/23/LEGIARTI000041472326.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du présent code.

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L6331-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843438", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843512", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387039", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610044", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698110", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843509", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904311", "@num": "L6331-34", "#text": "Code du travail - art. L6331-34 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387028", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952124", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952116", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904342", "@num": "L6332-1", "#text": "Code du travail - art. L6332-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037368483", "@fin": "2999-01-01", "#text": "Section 2 : Financement de la formation professionnelle", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368462", "@fin": "2999-01-01", "#text": "Chapitre V : Gouvernance, financement, dialogue social", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368497", "@fin": "2999-01-01", "#text": "Titre IER : VERS UNE NOUVELLE SOCIÉTÉ DE COMPÉTENCES", "@debut": "2018-09-07" } ] }, "@cid": "JORFTEXT000037367660", "@nor": "MTRX1808061L", "@num": "2018-771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037367660", "@c_titre_court": "LOI n° 2018-771 du 5 septembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2018-09-07", "@id_txt": "LEGITEXT000037368457", "@c_titre_court": "LOI n°2018-771 du 5 septembre 2018" } ], "@date_publi": "2018-09-06", "@date_signature": "2018-09-05", "@num_parution_jo": "0205" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037368540", "@fin": "2019-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991870", "@fin": "2019-08-23", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952636", "@fin": "2019-12-30", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472518", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037367778", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail\n
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code de l'éducation\n
\nArt. L361-5\n
\n

-Code de la défense.\n
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.\n
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime\n
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988\n
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015\n
\nArt. 38 \n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016\n
\nArt. 76 \n
\n

A abrogé les dispositions suivantes :

-Code du travail\n
Sct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

A créé les dispositions suivantes :

-Code du travail\n
Sct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3
\n

A modifié les dispositions suivantes :

-Code du travail\n
Sct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

A modifié les dispositions suivantes :

-Code du travail\n
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
\n1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
\n2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
\nCes contributions sont collectées, contrôlées, gérées, affectées et les défauts ou insuffisances de versement recouvrés, selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
\nB.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'à la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la présente loi ou au plus tard le 31 décembre 2021 :
\n1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
\n2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
\nL'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
\nLe montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
\nLe contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
\nToutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
\nC.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019. La contribution supplémentaire à l'apprentissage prévue à l'article 1609 quinvicies du code général des impôts reste due au titre des rémunérations versées en 2019.
\nIV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
\nA cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues au second alinéa de l'article L. 6331-11 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

" } }, "LEGIARTI000042914285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6131-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-25", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914285", "URL": "article/LEGI/ARTI/00/00/42/91/42/LEGIARTI000042914285.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l'article 159 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur à la date d’entrée en vigueur de l’ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l’apprentissage prévue au I de l’article 41 de la loi n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel, et au plus tard le 1er janvier 2022.

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I.-Les employeurs concourent au développement de la formation professionnelle et de l'apprentissage par :

1° Le financement direct des actions de formation de leurs salariés ;

2° Le versement de la contribution unique à la formation professionnelle et à l'alternance mentionnée à l'article L. 6131-2 ;

3° Le versement de la contribution supplémentaire à l'apprentissage mentionnée à l'article L. 6241-1 ;

4° Le versement de la contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée mentionnée à l'article L. 6331-6.

II.-Le I ne s'applique pas à l'Etat, aux collectivités territoriales et à leurs établissements publics à caractère administratif ainsi qu'aux employeurs dont l'entreprise ne comporte pas d'établissement en France mentionnés à l'article L. 243-1-2 du code de la sécurité sociale.

III-A l'exception du 1° du I du présent article et du solde mentionné au II de l'article L. 6241-2, ces contributions sont recouvrées par les unions pour le recouvrement des cotisations de sécurité sociale et d'allocations familiales et les caisses générales de sécurité sociale mentionnées aux articles L. 213-1 et L. 752-1 du code de la sécurité sociale et par les organismes mentionnés à l'article L. 723-1 du code rural et de la pêche maritime selon les règles et sous les garanties et sanctions applicables en matière de cotisations et de contributions de sécurité sociale. Elles sont reversées par les organismes mentionnés à l'article L. 225-1-1 du code de la sécurité sociale et à l'article L. 723-11 du code rural et de la pêche maritime à l'organisme mentionné à l'article L. 6123-5 du présent code selon les modalités définies par convention entre ces organismes, approuvée par le ministre chargé de la sécurité sociale et, s'agissant de la contribution mentionnée au 2° du I, dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.

" } }, "LEGIARTI000043701657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6131-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701657", "URL": "article/LEGI/ARTI/00/00/43/70/16/LEGIARTI000043701657.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

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L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701735", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700917", "@num": "L6332-1-2", "#text": "Code du travail - art. L6332-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044917427", "@num": "L6523-1-5", "#text": "Code du travail - art. L6523-1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049915629", "@num": "R6123-25", "#text": "Code du travail - art. R6123-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721856", "@num": "R6223-10", "#text": "Code du travail - art. R6223-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037934417", "@num": "R6332-15", "#text": "Code du travail - art. R6332-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041611735", "@num": "R6523-1", "#text": "Code du travail - art. R6523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586444", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744436", "@num": "L752-1", "#text": "Code de la sécurité sociale. - art. L752-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037375129", "@fin": "2999-01-01", "#text": "Chapitre unique : Financement de la formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037375127", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145420", "@fin": "2015-01-01", "#text": "LIVRE Ier : PRINCIPES GÉNÉRAUX ET ORGANISATION INSTITUTIONNELLE DE LA FORMATION PROFESSIONNELLE", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000028698915", "@fin": "2999-01-01", "#text": "Livre Ier : Principes généraux et organisation institutionnelle de la formation et de l'orientation professionnelles", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037375131", "@fin": "2020-01-01", "@num": "L6131-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469980", "@fin": "2022-01-01", "@num": "L6131-1", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914285", "@fin": "2021-06-25", "@num": "L6131-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701657", "@fin": "2021-12-31", "@num": "L6131-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981953", "@fin": "2024-01-01", "@num": "L6131-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043709709", "@fin": "2999-01-01", "@num": "L6131-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les employeurs concourent au développement de la formation professionnelle et de l'apprentissage par :

1° Le financement direct des actions de formation de leurs salariés ;

2° Le versement de la contribution unique à la formation professionnelle et à l'alternance mentionnée à l'article L. 6131-2 ;

3° Le versement de la contribution supplémentaire à l'apprentissage mentionnée à l'article L. 6242-1 ;

4° Le versement de la contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée mentionnée à l'article L. 6331-6.

\n
" } }, "LEGIARTI000043701715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701715", "URL": "article/LEGI/ARTI/00/00/43/70/17/LEGIARTI000043701715.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

I.-La taxe d'apprentissage vise à favoriser l'égal accès à l'apprentissage et à contribuer au financement d'actions de développement de l'apprentissage dans les conditions prévues à l'article L. 6241-2.
\n
\nElle est due par les employeurs passibles de l'impôt sur les sociétés mentionné à l'article 205 du code général des impôts, de plein droit ou sur option, ainsi que par les personnes physiques et par les sociétés ayant opté pour le régime fiscal des sociétés de personnes, lorsque ces personnes et sociétés exercent une activité mentionnée aux articles 34 et 35 du même code.
\n
\n II.-Pour l'application du I et conformément à l'article L. 152 du livre des procédures fiscales, les agents des administrations fiscales communiquent, dans des conditions fixées par décret, aux organismes mentionnés aux articles L. 213-1 et L. 752-4 du code de la sécurité sociale ainsi qu'à ceux mentionnés à l'article L. 723-1 du code rural et de la pêche maritime la liste des entreprises passibles de l'impôt sur les sociétés mentionnés au I.
\n
\n III.-Par dérogation au I, ne sont pas redevables de cette taxe :
\n
\n 1° Les sociétés et personnes morales ayant pour objet exclusif les enseignements maternel, primaire, secondaire, supérieur, technique agricole, industriel et commercial, technologique, ainsi que de l'ensemble des disciplines médicales et paramédicales placées sous l'autorité du ministère en charge de la santé ;
\n
\n 2° Les groupements d'employeurs agricoles mentionnés à l'article L. 1253-1 du présent code ;
\n
\n 3° Les mutuelles ainsi que les organismes mutualistes mentionnés aux 6,7,9 et 10 de l'article 206 du code général des impôts ;
\n
\n 4° Les associations, organismes fondations, fonds de dotation, congrégations, syndicats à activités non lucratives mentionnés au 1 bis de l'article 206 du code général des impôts et aux 5°, 5° bis et 11° de l'article 207 du même code ;
\n
\n 5° Les sociétés coopératives agricoles d'approvisionnement et d'achat ainsi que les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;
\n
\n 6° Les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles mentionnées au 3° du 1 de l'article 207 du code général des impôts ;
\n
\n 7° Les coopératives et unions artisanales, maritimes, de transport fluvial et d'entreprises de transport mentionnées au 3° bis de l'article 207 du code général des impôts ;
\n
\n 8° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, les sociétés anonymes de crédit immobilier qui exercent uniquement les activités prévues au I et au II de l'article L. 422-4 du même code ainsi que les unions d'économie sociale ;
\n
\n 9° Les sociétés coopératives de construction désignées à l'article L. 432-2 du code de la construction et de l'habitation.
\n
\n La réalisation d'activités commerciales accessoires par les employeurs non redevables de cette taxe d'apprentissage en application du présent III ne remet pas en cause le bénéfice de l'exonération.
\n
\n IV.-Sont exonérés mensuellement de la taxe d'apprentissage les employeurs mentionnés au I occupant un ou plusieurs apprentis avec lesquels ils ont conclu un contrat d'apprentissage dans les conditions prévues aux articles L. 6221-1 à L. 6225-8 du présent code, lorsque les rémunérations mensuellement dues par ces employeurs, telles qu'elles sont prises en compte pour la détermination de l'assiette des cotisations définie à l'article L. 242-1 du code de la sécurité sociale, n'excèdent pas six fois le montant du salaire minimum de croissance mensuel en vigueur au cours de la période d'emploi au titre de laquelle les rémunérations sont dues. Les modalités de mise en œuvre de cette exonération sont définies par décret.

" } }, "LEGIARTI000043701759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-3", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701759", "URL": "article/LEGI/ARTI/00/00/43/70/17/LEGIARTI000043701759.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037368506", "@num": "43", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000038025367", "@num": "1", "#text": "Décret n°2018-1343 du 28 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884308", "@nortexte": "MTRD1833922D", "@numtexte": "2018-1343", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000041695153", "@num": "1", "#text": "Décret n°2020-198 du 5 mars 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041691007", "@nortexte": "MTRD1935714D", "@numtexte": "2020-198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-05" }, { "@id": "LEGIARTI000043695301", "@num": "1", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006303790", "@num": "231 bis L", "#text": "Code général des impôts, CGI. - art. 231 bis L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585682", "@num": "L741-10", "#text": "Code rural - art. L741-10", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700921", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914277", "@num": "L6331-37", "#text": "Code du travail - art. L6331-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701750", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914264", "@num": "L6331-41", "#text": "Code du travail - art. L6331-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904332", "@num": "L6331-55", "#text": "Code du travail - art. L6331-55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849229", "@num": "L6331-69", "#text": "Code du travail - art. L6331-69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981883", "@num": "L6355-24", "#text": "Code du travail - art. L6355-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455642", "@num": "R6331-9", "#text": "Code du travail - art. R6331-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022850447", "@num": "R6332-11", "#text": "Code du travail - art. R6332-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L952-1 alinéa 5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189902", "@fin": "2016-01-01", "#text": "Section 2 : Employeurs de moins de dix salariés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000031843436", "@fin": "2019-01-01", "#text": "Section 2 : Employeurs de moins de onze salariés", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000037387037", "@fin": "2020-01-01", "#text": "Section 2 : Obligation de financement des employeurs de onze salariés et plus", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000038610052", "@fin": "2999-01-01", "#text": "Section 2 : Obligation de financement des employeurs d'au moins onze salariés", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904279", "@fin": "2019-01-01", "@num": "L6331-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387032", "@fin": "2020-01-01", "@num": "L6331-3", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610044", "@fin": "2022-01-01", "@num": "L6331-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472317", "@fin": "2021-06-25", "@num": "L6331-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701759", "@fin": "2021-12-31", "@num": "L6331-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981918", "@fin": "2999-01-01", "@num": "L6331-3", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du présent code, selon la périodicité applicable en matière de cotisations et de contributions de sécurité sociale.

" } }, "LEGIARTI000043701773": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701773", "URL": "article/LEGI/ARTI/00/00/43/70/17/LEGIARTI000043701773.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

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Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, le 5° entre en vigueur le 1er janvier 2024 pour les contributions dues à compter de cette date.

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I.-Les employeurs concourent au développement de la formation professionnelle et de l'apprentissage par :

1° Le financement direct des actions de formation de leurs salariés ;

2° Le versement de la contribution unique à la formation professionnelle et à l'alternance mentionnée à l'article L. 6131-2 ;

3° Le versement de la contribution supplémentaire à l'apprentissage mentionnée à l'article L. 6242-1 ;

4° Le versement de la contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée mentionnée à l'article L. 6331-6 ;

5° Le versement, le cas échéant, des contributions supplémentaires ayant pour objet le développement de la formation professionnelle continue prévues par un accord professionnel national conclu en application de l'article L. 6332-1-2.

II.-Le I ne s'applique pas à l'Etat, aux établissements publics de santé, sociaux et médico-sociaux relevant de la fonction publique hospitalière, aux groupements de coopération sanitaire mentionnés aux articles L. 6133-1 et L. 6133-4 du code de la santé publique, aux groupements de coopération sociale et médico-sociale mentionnés à l'article L. 312-7 du code de l'action sociale et des familles, aux collectivités territoriales et à leurs établissements publics à caractère administratif ainsi qu'aux employeurs dont l'entreprise ne comporte pas d'établissement en France mentionnés à l'article L. 243-1-2 du code de la sécurité sociale.

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L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189902", "@fin": "2016-01-01", "#text": "Section 2 : Employeurs de moins de dix salariés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000031843436", "@fin": "2019-01-01", "#text": "Section 2 : Employeurs de moins de onze salariés", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000037387037", "@fin": "2020-01-01", "#text": "Section 2 : Obligation de financement des employeurs de onze salariés et plus", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000038610052", "@fin": "2999-01-01", "#text": "Section 2 : Obligation de financement des employeurs d'au moins onze salariés", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904279", "@fin": "2019-01-01", "@num": "L6331-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387032", "@fin": "2020-01-01", "@num": "L6331-3", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610044", "@fin": "2022-01-01", "@num": "L6331-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472317", "@fin": "2021-06-25", "@num": "L6331-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701759", "@fin": "2021-12-31", "@num": "L6331-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981918", "@fin": "2999-01-01", "@num": "L6331-3", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette contribution est recouvrée dans les conditions prévues au I de l'article L. 6131-3 du présent code, selon la périodicité applicable en matière de cotisations et de contributions de sécurité sociale.

" } }, "LEGIARTI000044981927": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981927", "URL": "article/LEGI/ARTI/00/00/44/98/19/LEGIARTI000044981927.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du V de l’article 190 de la loi n° 2019-1479 du 29 décembre 2019 ainsi qu'au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

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L242-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189901", "@fin": "2019-01-01", "#text": "Section 1 : Obligation de financement.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037387056", "@fin": "2999-01-01", "#text": "Section 1 : Obligation de financement des employeurs de moins de onze salariés", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904277", "@fin": "2015-01-01", "@num": "L6331-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698147", "@fin": "2019-01-01", "@num": "L6331-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387044", "@fin": "2022-01-01", "@num": "L6331-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472326", "@fin": "2021-06-25", "@num": "L6331-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701773", "@fin": "2021-12-31", "@num": "L6331-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981927", "@fin": "2999-01-01", "@num": "L6331-1", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } }, "LEGIARTI000044981949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981949", "URL": "article/LEGI/ARTI/00/00/44/98/19/LEGIARTI000044981949.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000043427587", "@num": "1", "#text": "Décret n°2021-510 du 28 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043426847", "@nortexte": "MTRD2112614D", "@numtexte": "2021-510", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-28" }, { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048839909", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006303408", "@num": "205", "#text": "Code général des impôts, CGI. - art. 205 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308475", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308498", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307510", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. 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I.-La taxe d'apprentissage vise à favoriser l'égal accès à l'apprentissage et à contribuer au financement d'actions de développement de l'apprentissage dans les conditions prévues à l'article L. 6241-2.
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Elle est due par les employeurs passibles de l'impôt sur les sociétés mentionné à l'article 205 du code général des impôts, de plein droit ou sur option, ainsi que par les personnes physiques et par les sociétés ayant opté pour le régime fiscal des sociétés de personnes, lorsque ces personnes et sociétés exercent une activité mentionnée aux articles 34 et 35 du même code.
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II.-Pour l'application du I et conformément à l'article L. 152 du livre des procédures fiscales, les agents des administrations fiscales communiquent, dans des conditions fixées par décret, aux organismes mentionnés aux articles L. 213-1 et L. 752-4 du code de la sécurité sociale ainsi qu'à ceux mentionnés à l'article L. 723-1 du code rural et de la pêche maritime la liste des entreprises passibles de l'impôt sur les sociétés mentionnés au I.
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III.-Par dérogation au I, ne sont pas redevables de cette taxe :
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1° Les sociétés et personnes morales ayant pour objet exclusif les enseignements maternel, primaire, secondaire, supérieur, technique agricole, industriel et commercial, technologique, ainsi que de l'ensemble des disciplines médicales et paramédicales placées sous l'autorité du ministère en charge de la santé ;
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2° Les groupements d'employeurs agricoles mentionnés à l'article L. 1253-1 du présent code ;
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3° Les mutuelles régies par les livres Ier et III du code de la mutualité ;
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4° Les associations, organismes fondations, fonds de dotation, congrégations, syndicats à activités non lucratives mentionnés au 1 bis de l'article 206 du code général des impôts et aux 5°, 5° bis et 11° de l'article 207 du même code ;
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5° Les sociétés coopératives agricoles d'approvisionnement et d'achat ainsi que les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;
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6° Les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles mentionnées au 3° du 1 de l'article 207 du code général des impôts ;
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7° Les coopératives et unions artisanales, maritimes, de transport fluvial et d'entreprises de transport mentionnées au 3° bis de l'article 207 du code général des impôts ;
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8° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, les sociétés anonymes de crédit immobilier qui exercent uniquement les activités prévues au I et au II de l'article L. 422-4 du même code ainsi que les unions d'économie sociale ;
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9° Les sociétés coopératives de construction désignées à l'article L. 432-2 du code de la construction et de l'habitation.
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La réalisation d'activités commerciales accessoires par les employeurs non redevables de cette taxe d'apprentissage en application du présent III ne remet pas en cause le bénéfice de l'exonération.
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IV.-Sont exonérés mensuellement de la taxe d'apprentissage les employeurs mentionnés au I occupant un ou plusieurs apprentis avec lesquels ils ont conclu un contrat d'apprentissage dans les conditions prévues aux articles L. 6221-1 à L. 6225-8 du présent code, lorsque les rémunérations mensuellement dues par ces employeurs, telles qu'elles sont prises en compte pour la détermination de l'assiette des cotisations définie à l'article L. 242-1 du code de la sécurité sociale, n'excèdent pas six fois le montant du salaire minimum de croissance mensuel en vigueur au cours de la période d'emploi au titre de laquelle les rémunérations sont dues. Les modalités de mise en œuvre de cette exonération sont définies par décret.

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Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

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I.-Les employeurs concourent au développement de la formation professionnelle et de l'apprentissage par :

1° Le financement direct des actions de formation de leurs salariés ;

2° Le versement de la contribution unique à la formation professionnelle et à l'alternance mentionnée à l'article L. 6131-2 ;

3° Le versement de la contribution supplémentaire à l'apprentissage mentionnée à l'article L. 6242-1 ;

4° Le versement de la contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée mentionnée à l'article L. 6331-6.

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Article L6131-2 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2019 (Code du travail)