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Les disponibilités excédant les montants dont un opérateur de compétences peut disposer en application des articles R. 6332-27 sont versées à France compétences avant le 30 avril de l'année suivant la clôture de l'exercice.

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\n
Par dérogation aux dispositions de l'article R. 6332-25, les parties peuvent convenir d'un échelonnement des paiements au fur et à mesure du déroulement des actions de formation et sur transmission des pièces justificatives visées à ce même article.
Cet échelonnement peut être assorti d'une avance dont le montant ne peut être supérieur à 30 % du prix convenu pour les prestations de formation.

" } }, "LEGIARTI000029643292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6332-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029643292", "URL": "article/LEGI/ARTI/00/00/29/64/32/LEGIARTI000029643292.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029628107", "@num": "9", "#text": "DÉCRET n°2014-1240 du 24 octobre 2014 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000029627087", "@nortexte": "ETSD1418587D", "@numtexte": "2014-1240", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-24" }, { "@id": "LEGIARTI000038031239", "@num": "D6323-21-1", "#text": "Code du travail - art. D6323-21-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522607", "@num": "D6332-93", "#text": "Code du travail - art. D6332-93 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037934347", "@num": "R6332-29", "#text": "Code du travail - art. R6332-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508405", "@num": "R964-1-7", "#text": "Code du travail - art. R964-1-7 IV al 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522774", "@fin": "2015-01-01", "#text": "Paragraphe 2 : Disponibilités", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000029643313", "@fin": "2019-01-01", "#text": "Paragraphe 2 : Prise en charge des demandes des employeurs", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000037934413", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Frais de gestion et d'information et frais relatifs aux missions des opérateurs de compétences", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522788", "@fin": "2999-01-01", "#text": "Sous-section 3 : Gestion des fonds", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522842", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522844", "@fin": "2019-01-01", "#text": "Chapitre II : Organismes collecteurs paritaires agréés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037388209", "@fin": "2999-01-01", "#text": "Chapitre II : Opérateurs de compétences", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@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": "LEGIARTI000018522776", "@fin": "2015-01-01", "@num": "R6332-27", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029643292", "@fin": "2019-01-01", "@num": "R6332-27", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037934357", "@fin": "2023-01-01", "@num": "R6332-27", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045987466", "@fin": "2999-01-01", "@num": "R6332-27", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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R6362-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037934494", "@num": "R6362-7", "#text": "Code du travail - art. R6362-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037934492", "@num": "R6362-8", "#text": "Code du travail - art. R6362-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250959", "@num": "R6362-9", "#text": "Code du travail - art. R6362-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037848195", "@nor": "MTRD1830143D", "@num": "2018-1209", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2018-1209 du 21 décembre 2018 relatif à l'agrément et au fonctionnement des opérateurs de compétences, des fonds d'assurance formation des non-salariés et au contrôle de la formation professionnelle", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037848195", "@c_titre_court": "Décret n°2018-1209 du 21 décembre 2018" }, { "@fin": "2999-01-01", "#text": "Décret n° 2018-1209 du 21 décembre 2018 relatif à l'agrément et au fonctionnement des opérateurs de compétences, des fonds d'assurance formation des non-salariés et au contrôle de la formation professionnelle", "@debut": "2018-12-24", "@id_txt": "LEGITEXT000037857929", "@c_titre_court": "Décret n°2018-1209 du 21 décembre 2018" } ], "@ministere": "Ministère du travail", "@date_publi": "2018-12-23", "@date_signature": "2018-12-21", "@num_parution_jo": "0297" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037857941", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037848208", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A créé les dispositions suivantes :

-Code du travail
\nSct. Paragraphe 3 : Retrait de l'agrément, Art. R6332-6, Art. R6332-7, Sct. Sous-section 2 : Constitution et fonctionnement des opérateurs de compétences, Art. R6332-8, Art. R6332-9, Art. R6332-10, Art. R6332-11, Art. R6332-12, Art. R6332-13, Art. R6332-14, Sct. Paragraphe 1 : Sections financières, Art. R6332-16, Art. R6332-15, Art. R6332-17, Art. R6332-18, Art. R6332-19, Art. R6332-20, Art. R6332-21, Art. R6332-22, Sct. Paragraphe 2 : Prise en charge des demandes des employeurs, Sct. Paragraphe 3 : Prise en charge des demandes des employeurs et du paiement des bénéficiaires, Art. R6332-23, Art. R6332-24, Art. R6332-25, Art. R6332-26, Sct. Paragraphe 4 : Disponibilités, Art. R6332-27, Art. R6332-28, Art. R6332-29, Sct. Paragraphe 5 : Transmission de documents, Art. R6332-30, Art. R6332-31, Art. R6332-32, Art. R6332-33, Sct. Paragraphe 6 : Contrôle et comptabilité, Art. R6332-34, Art. R6332-35, Art. R6332-36, Art. R6332-37, Art. R6332-38 \n
\n

A abrogé les dispositions suivantes :

-Code du travail
\nArt. R6332-22-1, Art. R6332-22-2, Art. R6332-22-3, Art. R6332-22-4, \nArt. R6332-22-5, \nArt. R6332-22-6, Art. R6332-22-7, Art. R6332-26-1, Art. R6332-28-1, Art. R6332-37-1, Art. R6332-37-2, \nArt. R6332-37-3, Art. R6332-37-4, Art. R6332-39, Art. R6332-40, Art. R6332-41, Art. R6332-42, \nSct. Section 2 : Prise en charge par l'organisme collecteur paritaire agréé des formations relevant du plan de formation, \nSct. Paragraphe 1 : Sections financières et répartition des sommes perçues par l'organisme collecteur paritaire, \nArt. R6332-43, \nSct. Paragraphe 2 : Gestion des ressources \nArt. R6332-44, \nSct. Paragraphe 3 : Contrôle, Art. R6332-4 \nArt. R6332-78, Art. R6332-79, Art. R6332-80, Art. R6332-81, Art. D6332-81-1, Art. R6332-84, Art. R6362-1, Art. R6362-1-2, Art. R6362-5, Art. R6362-6, Art. R6362-7, Art. R6362-8 \n
\n

A modifié les dispositions suivantes :

-Code du travail
\nArt. R6325-21, \nArt. R6331-62, Art. R6331-63-10, Art. R6331-64, Art. R6332-1, Art. R6332-3, Art. R6332-4 \n
\n

A modifié les dispositions suivantes :

-Code du travail
\nArt. R6332-1, Sct. Paragraphe 2 : Retrait de l'agrément, Art. R6332-5
\n

A modifié les dispositions suivantes :

-Code du travail
\nArt. R6332-63, Art. R6332-69, Art. R6332-72, Sct. Section 4 : Prise en charge par l'opérateur de compétences des actions de professionnalisation mentionnées aux articles L. 6332-14 à L. 6332-16-1 \n
\n

A abrogé les dispositions suivantes :

-Code du travail
\nArt. R6362-9\n
\n

" } }, "LEGIARTI000037934245": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-63-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037934245", "URL": "article/LEGI/ARTI/00/00/37/93/42/LEGIARTI000037934245.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037857941", "@num": "1", "#text": "Décret n°2018-1209 du 21 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037848195", "@nortexte": "MTRD1830143D", "@numtexte": "2018-1209", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-21" }, { "@id": "LEGIARTI000037934347", "@num": "R6332-29", "#text": "Code du travail - art. R6332-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030314923", "@fin": "2016-04-21", "#text": "Paragraphe 2 : Conseils de la formation institués auprès des chambres de métiers et de l'artisanat de région, des chambres régionales de métiers et de l'artisanat et de la chambre de métiers et de l'artisanat de Mayotte", "@debut": "2015-03-06" }, { "@id": "LEGISCTA000032433817", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Conseils de la formation institués auprès des chambres de métiers et de l'artisanat de région et auprès des chambres régionales de métiers et de l'artisanat", "@debut": "2016-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025732367", "@fin": "2999-01-01", "#text": "Sous-section 3 : Travailleurs indépendants du secteur artisanal", "@debut": "2012-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522888", "@fin": "2012-12-10", "#text": "Section 4 : Dispositions applicables à certaines catégories d'employeurs", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000026757095", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions applicables à certaines catégories d'employeurs et de travailleurs indépendants", "@debut": "2012-12-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@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": "LEGIARTI000030314943", "@fin": "2016-04-21", "@num": "R6331-63-10", "@etat": "MODIFIE", "@debut": "2015-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032433838", "@fin": "2019-01-01", "@num": "R6331-63-10", "@etat": "MODIFIE", "@debut": "2016-04-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037934245", "@fin": "2020-04-01", "@num": "R6331-63-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041771639", "@fin": "2022-01-01", "@num": "R6331-63-10", "@etat": "MODIFIE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000044969942", "@fin": "2022-09-01", "@num": "R6331-63-10", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les disponibilités, au sens de l'article R. 6332-29, dont le conseil peut disposer au 31 décembre d'un exercice déterminé ne peuvent excéder le tiers du montant des charges comptabilisées au cours de cet exercice à l'exception des dotations aux amortissements, des dépréciations et des provisions autres que celles relatives à un contentieux engagé avec un organisme de formation.

N'entrent pas dans le calcul des disponibilités les contributions à la formation versée en année N permettant de financer les formations réalisées en année N+1.

En cas d'excédent, celui-ci est reversé au Trésor public avant le 30 avril de l'année suivant la clôture de l'exercice.

" } }, "LEGIARTI000037934357": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6332-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037934357", "URL": "article/LEGI/ARTI/00/00/37/93/43/LEGIARTI000037934357.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037857941", "@num": "1", "#text": "Décret n°2018-1209 du 21 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037848195", "@nortexte": "MTRD1830143D", "@numtexte": "2018-1209", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-21" }, { "@id": "LEGIARTI000038031239", "@num": "D6323-21-1", "#text": "Code du travail - art. D6323-21-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522607", "@num": "D6332-93", "#text": "Code du travail - art. D6332-93 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037934347", "@num": "R6332-29", "#text": "Code du travail - art. R6332-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508405", "@num": "R964-1-7", "#text": "Code du travail - art. R964-1-7 IV al 2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522754", "@fin": "2010-09-25", "#text": "Paragraphe 4 : Contributions", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000022850493", "@fin": "2015-01-01", "#text": "Paragraphe 4 : Frais de gestion et d'information et frais relatifs aux missions des organismes collecteurs paritaires agréés au titre du plan de formation, de la professionnalisation et du droit individuel à la formation", "@debut": "2010-09-25" }, { "@id": "LEGISCTA000029643353", "@fin": "2019-01-01", "#text": "Paragraphe 4 : Transmission de documents", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000037934359", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Disponibilités", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522788", "@fin": "2999-01-01", "#text": "Sous-section 3 : Gestion des fonds", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522842", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522844", "@fin": "2019-01-01", "#text": "Chapitre II : Organismes collecteurs paritaires agréés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037388209", "@fin": "2999-01-01", "#text": "Chapitre II : Opérateurs de compétences", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@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": "LEGIARTI000018522776", "@fin": "2015-01-01", "@num": "R6332-27", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029643292", "@fin": "2019-01-01", "@num": "R6332-27", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037934357", "@fin": "2023-01-01", "@num": "R6332-27", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045987466", "@fin": "2999-01-01", "@num": "R6332-27", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les disponibilités, dont un opérateur de compétences peut disposer au 31 décembre d'une année donnée au titre des actions de l'alternance ou du plan de développement des compétences, ne peuvent excéder le tiers des charges comptabilisées au cours du dernier exercice clos.
\n
\n N'entrent pas dans le calcul des disponibilités les dotations aux amortissements et provisions.

" } }, "LEGIARTI000045987466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6332-27", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045987466", "URL": "article/LEGI/ARTI/00/00/45/98/74/LEGIARTI000045987466.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 5 du décret n° 2022-956 du 29 juin 2022, ces dispositions s'appliquent au calcul des disponibilités constatées à compter du 1er janvier 2023.

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Les disponibilités, dont un opérateur de compétences peut disposer au 31 décembre d'une année donnée au titre des actions de l'alternance ou du plan de développement des compétences, ne peuvent excéder le tiers des charges comptabilisées au cours du dernier exercice clos, déduction faite des dotations aux amortissements et des provisions autres que celles relatives à un contentieux engagé avec un organisme de formation.
\n

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Article R6332-29 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2019 (Code du travail)