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Movinmotion - La taxe d’apprentissage et l’Afdas : Pour qui, pourquoi ?


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Certaines entreprises sont redevables de la taxe d’apprentissage (TA) à l’Afdas. Quels sont les critères ? Quel est le calcul et à qui verser cette dernière ? Et surtout que finance-t-elle ?

Un peu d’histoire

L’institution de la taxe d’apprentissage fût en 1925, pour financer les formations dans le cadre des contrats d’apprentissage – qui existent depuis la moitié du XIXème siècle. 

La TA est un impôt (art 1599 Ter A du Code général des impôts) qui participe donc au financement de l’apprentissage et des formations technologiques et professionnelles




The post La taxe d’apprentissage et l’Afdas : Pour qui, pourquoi ? appeared first on Movinmotion.

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