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charset="windows-1256" Content-Transfer-Encoding: quoted-printable Bonjour Madame VOISIN, Depuis le 1er janvier 2022, cette exon=E9ration est mise en =9Cuvre mensue= llement (et non plus annuellement)=2E Les employeurs occupant un ou plusieurs apprentis sont exon=E9r=E9s mensue= llement de taxe d=92apprentissage lorsque la masse salariale (en termes d= =92assiette des cotisations de s=E9curit=E9 sociale) est inf=E9rieure ou = =E9gale =E0 6 fois le SMIC mensuel en vigueur au cours de la p=E9riode d=92= emploi au titre de laquelle les r=E9mun=E9rations sont dues=2E L=92exon=E9ration est mise en =9Cuvre mois par mois, au regard des crit=E8= res d=92exon=E9ration appr=E9ci=E9s sur le mois qui pr=E9c=E8de=2E Ainsi, p= our savoir si un employeur est exon=E9r=E9 de taxe au titre de la p=E9riode= d=92emploi correspondant =E0 un mois donn=E9 (mois M), les deux crit=E8res= de l=92exon=E9ration (emploi d=92au moins un apprenti, masse salariale inf= =E9rieure ou =E9gale =E0 6 SMIC) sont appr=E9ci=E9s sur le mois pr=E9c=E9de= nt, c=92est-=E0-dire le mois M =96 1=2E J=92avoue que ce n=92est pas simple =E0 comprendre, mais la loi a chang=E9= et cela se contr=F4le au mois le mois maintenant=2E Bonne journ=E9e Cordialement --_000_MR1P264MB4052D89F3FE6A3C3DB6E8086E3512MR1P264MB4052FRAP_ Content-Type: text/html; charset=UTF-8 Content-Transfer-Encoding: quoted-printable X-LSI-PartToSign: true X-LSI-Signature-Position: 6284 X-LSI-Signature-Type: main

Bonjour Madame VOISI= N,

 

Depuis le 1er janvier 2022, cette exon=C3=A9ration est mise en =C5=93uvre mensuellement (et non plus annuellement)=2E

Les employeurs occupan= t un ou plusieurs apprentis sont exon=C3=A9r=C3=A9s mensuellement de taxe d= =E2=80=99apprentissage lorsque la masse salariale (en termes d=E2=80=99assi= ette des cotisations de s=C3=A9curit=C3=A9 sociale) est inf=C3=A9rieure ou =C3= =A9gale =C3=A0 6 fois le SMIC mensuel en vigueur au cours de la p=C3=A9riod= e d=E2=80=99emploi au titre de laquelle les r=C3=A9mun=C3=A9rations sont du= es=2E

 =

L=E2=80=99exon=C3=A9ra= tion est mise en =C5=93uvre mois par mois, au regard des crit=C3=A8res d=E2= =80=99exon=C3=A9ration appr=C3=A9ci=C3=A9s sur le mois qui pr=C3=A9c=C3=A8de=2E Ainsi, pour savoir si un employeur= est exon=C3=A9r=C3=A9 de taxe au titre de la p=C3=A9riode d=E2=80=99emploi= correspondant =C3=A0 un mois donn=C3=A9 (mois M), les deux crit=C3=A8res d= e l=E2=80=99exon=C3=A9ration (emploi d=E2=80=99au moins un apprenti, masse = salariale inf=C3=A9rieure ou =C3=A9gale =C3=A0 6 SMIC) sont appr=C3=A9ci=C3=A9s sur le mois pr=C3=A9c=C3=A9dent, = c=E2=80=99est-=C3=A0-dire le mois M =E2=80=93 1=2E=

 

J=E2=80=99avoue que ce n=E2=80=99est pas simple =C3=A0 = comprendre, mais la loi a chang=C3=A9 et cela se contr=C3=B4le au mois le m= ois maintenant=2E

 

Bonne journ=C3=A9e

 

Cordialement

 

 

 

 


<= /tr><= /tr>

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Maryse

FRUCHET

Gestionnaire=C2=A0de=C2=A0Paie=C2=A0Senior

3=C2= =A0rue=C2=A0Jean=C2=A0Guyomarc'h

56890

S= AINT=E2=80=91AVE

0297618726

Baker=C2=A0Tilly,=C2=A0entreprise=C2=A0responsable,=C2=A0= labellis=C3=A9e=C2=A0LUCIE=C2=AE

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