{"id":797,"date":"2026-05-02T18:44:11","date_gmt":"2026-05-02T16:44:11","guid":{"rendered":"https:\/\/a-medee.fr\/?p=797"},"modified":"2026-05-02T18:44:24","modified_gmt":"2026-05-02T16:44:24","slug":"declaration-annuelle-du-solde-de-la-taxe-dapprentissage","status":"publish","type":"post","link":"https:\/\/a-medee.fr\/index.php\/2026\/05\/02\/declaration-annuelle-du-solde-de-la-taxe-dapprentissage\/","title":{"rendered":"DSN &#8211; D\u00e9claration annuelle du solde de la taxe d\u2019apprentissage"},"content":{"rendered":"\n<p>Vous d\u00e9clarez et payez le solde de la taxe d\u2019apprentissage annuellement \u00e0 l\u2019Urssaf.<\/p>\n\n\n\n<p>C\u2019est sur la DSN d\u2019avril N+1 (exigible le 5&nbsp;ou 15&nbsp;mai N+1) que vous devez le faire&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>au titre de l\u2019ann\u00e9e N\u00a0;<\/li>\n\n\n\n<li>et pour chacun de vos \u00e9tablissements.<\/li>\n<\/ul>\n\n\n\n<p>En DSN, le solde de la taxe d&rsquo;apprentissage est d\u00e9clar\u00e9 sur chacun des \u00e9tablissements de l&rsquo;entreprise&nbsp;via le CTP 995 (taux de 0,09&nbsp;%).&nbsp;<\/p>\n\n\n\n<p><strong>D\u00e9claration des d\u00e9ductions au solde de la taxe d\u2019apprentissage<\/strong><\/p>\n\n\n\n<p>C\u2019est sur la DSN d\u2019avril N+1 (exigible le 5&nbsp;ou le 15&nbsp;mai N+1) que vous pouvez annuellement d\u00e9clarer vos \u00e9ventuelles d\u00e9ductions au titre de l\u2019ann\u00e9e N.&nbsp;<\/p>\n\n\n\n<p>Vous pouvez les d\u00e9clarer sur tout \u00e9tablissement d\u00e9clarant le solde de la taxe d&rsquo;apprentissage, \u00e0 condition toutefois que le montant des d\u00e9ductions ne d\u00e9passe pas le montant du solde d\u00e9clar\u00e9 pour l\u2019\u00e9tablissement.<\/p>\n\n\n\n<p>Sous r\u00e9serve de respecter cette derni\u00e8re condition, vous pouvez donc r\u00e9partir les d\u00e9ductions sur le ou les \u00e9tablissement(s) de votre choix.<\/p>\n\n\n\n<p>La d\u00e9duction correspondant aux subventions vers\u00e9es en nature aux CFA sous forme d\u2019\u00e9quipements et de mat\u00e9riels conformes aux besoins des formations dispens\u00e9s est d\u00e9clar\u00e9e&nbsp;via le CTP 996.<\/p>\n\n\n\n<p>La d\u00e9duction de la cr\u00e9ance \u00ab&nbsp;alternant&nbsp;\u00bb, r\u00e9serv\u00e9e aux entreprises de 250&nbsp;salari\u00e9s et plus qui d\u00e9passent, au titre d&rsquo;une ann\u00e9e, le seuil d&rsquo;effectif de 5&nbsp;% de salari\u00e9s apprentis et Cifre est d\u00e9clar\u00e9e&nbsp;via le CTP 997.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"80\" src=\"http:\/\/a-medee.fr\/wp-content\/uploads\/2024\/04\/Urssaf.jpg\" alt=\"\" class=\"wp-image-398\" style=\"width:221px;height:auto\"\/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Vous d\u00e9clarez et payez le solde de la taxe d\u2019apprentissage annuellement \u00e0 l\u2019Urssaf. C\u2019est sur la DSN d\u2019avril N+1 (exigible le 5&nbsp;ou 15&nbsp;mai N+1) que vous devez le faire&nbsp;: En DSN, le solde de la taxe d&rsquo;apprentissage est d\u00e9clar\u00e9 sur chacun des \u00e9tablissements de l&rsquo;entreprise&nbsp;via le CTP 995 (taux de 0,09&nbsp;%).&nbsp; D\u00e9claration des d\u00e9ductions au &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/a-medee.fr\/index.php\/2026\/05\/02\/declaration-annuelle-du-solde-de-la-taxe-dapprentissage\/\" class=\"more-link\">Lire la suite de<span class=\"screen-reader-text\">\u00ab\u00a0DSN &#8211; D\u00e9claration annuelle du solde de la taxe d\u2019apprentissage\u00a0\u00bb<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-797","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"_links":{"self":[{"href":"https:\/\/a-medee.fr\/index.php\/wp-json\/wp\/v2\/posts\/797","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/a-medee.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/a-medee.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/a-medee.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/a-medee.fr\/index.php\/wp-json\/wp\/v2\/comments?post=797"}],"version-history":[{"count":2,"href":"https:\/\/a-medee.fr\/index.php\/wp-json\/wp\/v2\/posts\/797\/revisions"}],"predecessor-version":[{"id":799,"href":"https:\/\/a-medee.fr\/index.php\/wp-json\/wp\/v2\/posts\/797\/revisions\/799"}],"wp:attachment":[{"href":"https:\/\/a-medee.fr\/index.php\/wp-json\/wp\/v2\/media?parent=797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/a-medee.fr\/index.php\/wp-json\/wp\/v2\/categories?post=797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/a-medee.fr\/index.php\/wp-json\/wp\/v2\/tags?post=797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}