@socialgouv/fiches-vdd 2.1430.0 → 2.1432.0

package/data/professionnels/F39190.json

@@ -0,0 +1,869 @@
+{
+  "id": "F39190",
+  "children": [
+    {
+      "type": "element",
+      "name": "Publication",
+      "attributes": {
+        "xmlns:dc": "http://purl.org/dc/elements/1.1/",
+        "xmlns:xsi": "http://www.w3.org/2001/XMLSchema-instance",
+        "ID": "F39190",
+        "type": "Fiche Question-réponse conditionnée",
+        "xsi:noNamespaceSchemaLocation": "../Schemas/3.4/Publication.xsd",
+        "spUrl": "https://entreprendre.service-public.fr/vosdroits/F39190",
+        "profilsPro": "tout"
+      },
+      "children": [
+        {
+          "type": "element",
+          "name": "dc:title",
+          "children": [
+            {
+              "type": "text",
+              "text": "Quand l’entreprise doit-elle verser une participation forfaitaire au titre d’un contrat d’apprentissage ?"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:creator",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:subject",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fiscalité"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:description",
+          "children": [
+            {
+              "type": "text",
+              "text": "Les entreprises doivent désormais contribuer au financement de la formation de certains apprentis. Cela concerne les apprentis qui préparent un diplôme ou un titre professionnel de niveau Bac+3 et plus."
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:publisher",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:contributor",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative (Premier ministre)"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:date",
+          "children": [
+            {
+              "type": "text",
+              "text": "modified 2025-07-02"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:type",
+          "children": [
+            {
+              "type": "text",
+              "text": "Question-réponse"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:format",
+          "children": [
+            {
+              "type": "text",
+              "text": "text/xml"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:identifier",
+          "children": [
+            {
+              "type": "text",
+              "text": "F39190"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:language",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fr"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:relation",
+          "children": [
+            {
+              "type": "text",
+              "text": "isPartOf N13444"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:coverage",
+          "children": [
+            {
+              "type": "text",
+              "text": "France entière"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:rights",
+          "children": [
+            {
+              "type": "text",
+              "text": "https://www.service-public.fr/a-propos/mentions-legales"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "SurTitre",
+          "children": [
+            {
+              "type": "text",
+              "text": "Question-réponse"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Audience",
+          "children": [
+            {
+              "type": "text",
+              "text": "Professionnels"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Canal",
+          "children": [
+            {
+              "type": "text",
+              "text": "www.service-public.fr"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "FilDAriane",
+          "children": [
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Accueil professionnels"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "N24265"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Fiscalité"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "N13444"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Taxes liées aux salaires"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "F39190",
+                "type": "Fiche Question-réponse conditionnée"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Quand l’entreprise doit-elle verser une participation forfaitaire au titre d’un contrat d’apprentissage ?"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Theme",
+          "attributes": {
+            "ID": "N24265"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Fiscalité"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "SousThemePere",
+          "attributes": {
+            "ID": "N23457"
+          },
+          "children": [
+            {
+              "type": "text",
+              "text": "Autres impôts et taxes"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "DossierPere",
+          "attributes": {
+            "ID": "N13444"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Taxes liées aux salaires"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F22576"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Taxe sur les salaires"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F22574"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Taxe d'apprentissage (TA)"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F39189"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Contribution supplémentaire à l'apprentissage (CSA)"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F22570"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Contribution à la formation professionnelle (CFP)"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F22583"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Participation de l'employeur à l'effort de construction (PEEC)"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Introduction",
+          "children": [
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Les entreprises doivent désormais contribuer au financement de la formation de certains apprentis. Cela concerne les apprentis qui préparent un diplôme ou un titre professionnel de niveau Bac+3 et plus."
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Texte",
+          "children": [
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Quels contrats d'apprentissage donnent lieu à une participation forfaitaire de l’entreprise ?"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Les "
+                    },
+                    {
+                      "type": "element",
+                      "name": "LienInterne",
+                      "attributes": {
+                        "LienPublication": "F2918",
+                        "type": "Fiche d'information conditionnée",
+                        "audience": "Professionnels"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "contrats d'apprentissage"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " et de "
+                    },
+                    {
+                      "type": "element",
+                      "name": "LienInterne",
+                      "attributes": {
+                        "LienPublication": "F15478",
+                        "type": "Fiche d'information conditionnée",
+                        "audience": "Professionnels"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "professionnalisation"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " sont financés par l’"
+                    },
+                    {
+                      "type": "element",
+                      "name": "LienIntra",
+                      "attributes": {
+                        "LienID": "R54075",
+                        "type": "Définition de glossaire"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "opérateur de compétences (OPCO)"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " dont dépend l’entreprise. Mais pour les contrats d'apprentissage préparant à un diplôme ou un titre professionnel "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "au moins égal à Bac+3"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " (niveaux 6 et 7 du cadre national des certifications professionnelles), l'entreprise participe au financement de la formation en versant une somme forfaitaire de "
+                    },
+                    {
+                      "type": "element",
+                      "name": "Valeur",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "750 €"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " par contrat."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cette mesure s'applique aux "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "contrats conclus à partir du 1"
+                        },
+                        {
+                          "type": "element",
+                          "name": "Exposant",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "er"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": " juillet 2025"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Si le contrat est rompu au cours des 45 premiers jours (période probatoire), l’entreprise est redevable de "
+                    },
+                    {
+                      "type": "element",
+                      "name": "Valeur",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "50 %"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " du financement effectué par l’OPCO pour la période effectuée, dans la limite de "
+                    },
+                    {
+                      "type": "element",
+                      "name": "Valeur",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "750 €"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " ."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Lorsqu’une entreprise accueille un apprenti dont le contrat initial a été rompu, cette nouvelle entreprise ne verse qu’une participation réduite, de "
+                    },
+                    {
+                      "type": "element",
+                      "name": "Valeur",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "200 €"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Lien",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Référence : Code du travail : article R6332-25-1"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "LienExterne",
+                      "attributes": {
+                        "type": "Texte de référence",
+                        "URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051818943/2025-07-02"
+                      }
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Comment verser la participation forfaitaire ?"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Le "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "LienIntra",
+                          "attributes": {
+                            "LienID": "R72684",
+                            "type": "Définition de glossaire"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "centre de formation des apprentis (CFA)"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " concerné se charge de recouvrer cette participation obligatoire pour les apprentis embauchés à partir du 1"
+                    },
+                    {
+                      "type": "element",
+                      "name": "Exposant",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "er"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " juillet 2025."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Il transmet une "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "facture"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " à l’entreprise à l’issue des 45 premiers jours de formation pratique."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Lien",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Référence : Code du travail : article R6332-25-2"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "LienExterne",
+                      "attributes": {
+                        "type": "Texte de référence",
+                        "URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051818948"
+                      }
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "VoirAussi",
+          "attributes": {
+            "important": "non"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F22570",
+                "audience": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Contribution à la formation professionnelle (CFP)"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Theme",
+                  "attributes": {
+                    "ID": "N24265"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Fiscalité"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Definition",
+          "attributes": {
+            "ID": "R54075"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Opérateur de compétences (OPCO)"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Finance l'apprentissage, apporte son aide pour élaborer les certifications professionnelles et pour définir les besoins en formation des entreprises"
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Definition",
+          "attributes": {
+            "ID": "R72684"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Centre de formation d'apprentis (CFA)"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Organisme qui dispense aux apprentis une formation générale et technique, en complément de la formation reçue dans les entreprises."
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        }
+      ]
+    }
+  ]
+}