{"id":17310,"date":"2023-12-20T09:15:00","date_gmt":"2023-12-20T08:15:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?post_type=sage_glossary&#038;p=17310"},"modified":"2026-03-19T10:22:45","modified_gmt":"2026-03-19T09:22:45","slug":"contrat-dapprentissage-quel-salaire","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/contrat-dapprentissage-quel-salaire\/","title":{"rendered":"Contrat d\u2019apprentissage\u00a0: quel salaire\u00a0?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/\" class=\"entry-header__link\">D\u00e9finition<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tContrat d\u2019apprentissage : quel salaire ?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Contrat d\u2019apprentissage\u00a0: quel salaire\u00a0?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/contrat-dapprentissage-quel-salaire\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<p class=\"wp-block-paragraph\">Le contrat d\u2019apprentissage permet aux entreprises de participer \u00e0 la formation d\u2019un jeune tout en le pla\u00e7ant en situation d\u2019exercice professionnel. \u00c0 ce titre, l\u2019apprenti est un salari\u00e9 de l\u2019entreprise, qui doit le r\u00e9mun\u00e9rer selon une grille d\u00e9pendant de son \u00e2ge et de son niveau de formation. L\u2019apprentissage, encourag\u00e9 par l\u2019\u00c9tat, permet \u00e0 l\u2019employeur de b\u00e9n\u00e9ficier d\u2019avantages et d\u2019aides, ce qui rend cette option tout \u00e0 fait int\u00e9ressante.<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-le-contrat-d-apprentissage-nbsp-qu-est-ce-que-c-est\" data-level=\"2\">Le contrat d&rsquo;apprentissage&nbsp;: qu&rsquo;est-ce que c&rsquo;est ?<\/a><\/li><li><a href=\"#h-les-regles-encadrant-la-remuneration-d-un-apprenti\" data-level=\"2\">Les r&egrave;gles encadrant la r&eacute;mun&eacute;ration d&rsquo;un apprenti<\/a><\/li><li><a href=\"#h-contrat-d-apprentissage-les-aides-pour-remunerer-son-apprenti\" data-level=\"2\">Contrat d&rsquo;apprentissage : les aides pour r&eacute;mun&eacute;rer son apprenti<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-contrat-d-apprentissage-nbsp-qu-est-ce-que-c-est\">Le contrat d\u2019apprentissage&nbsp;: qu&rsquo;est-ce que c&rsquo;est ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le contrat d\u2019apprentissage est <strong>un contrat de travail sign\u00e9 entre un employeur et un jeune en formation \u00e2g\u00e9 de 16 \u00e0 29 ans<\/strong> r\u00e9volus, sauf exception \u2013 par exemple les jeunes ayant termin\u00e9 leur classe de troisi\u00e8me peuvent entrer en apprentissage d\u00e8s l\u2019\u00e2ge de 15 ans, les personnes en situation de handicap n\u2019ob\u00e9issent \u00e0 aucune limite d\u2019\u00e2ge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/travail-emploi.gouv.fr\/formation-en-alternance\/apprentissage-et-formation-en-alternance\" type=\"link\" id=\"https:\/\/travail-emploi.gouv.fr\/formation-en-alternance\/apprentissage-et-formation-en-alternance\" target=\"_blank\" rel=\"noreferrer noopener\">Ce contrat <\/a>permet d\u2019<strong>acc\u00e9der \u00e0 tous les niveaux de qualification du secondaire ou de l\u2019enseignement professionnel<\/strong> pour autant que l\u2019organisme de formation le permette : dipl\u00f4me professionnel de l\u2019enseignement secondaire, dipl\u00f4me de l\u2019enseignement sup\u00e9rieur ou titre \u00e0 finalit\u00e9 professionnelle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le contrat d\u2019apprentissage dure, <strong>en r\u00e8gle g\u00e9n\u00e9rale, six mois \u00e0 trois ans<\/strong>, soit la dur\u00e9e de formation du dipl\u00f4me ou du titre vis\u00e9. Il peut \u00e9galement \u00eatre conclu dans le cadre d\u2019un contrat \u00e0 dur\u00e9e ind\u00e9termin\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019apprenti est soumis aux m\u00eames r\u00e8gles que les autres salari\u00e9s, notamment en mati\u00e8re de temps de travail ou de cong\u00e9s. Il doit toutefois consacrer une partie de son temps \u00e0 sa formation et \u00e0 ses examens, p\u00e9riodes pendant lesquelles il reste employ\u00e9 et r\u00e9mun\u00e9r\u00e9 par l\u2019entreprise.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-les-regles-encadrant-la-remuneration-d-un-apprenti\">Les r\u00e8gles encadrant la r\u00e9mun\u00e9ration d\u2019un apprenti<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019employeur a l\u2019obligation de r\u00e9mun\u00e9rer son apprenti. L\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/section_lc\/LEGITEXT000006072050\/LEGISCTA000006178185\/\" target=\"_blank\" rel=\"noreferrer noopener\">article L6222 du code du travail<\/a> encadre l\u2019exercice d\u2019un contrat d\u2019apprentissage et sa r\u00e9mun\u00e9ration. <strong><a href=\"https:\/\/www.alternance-professionnelle.fr\/salaire-contrat-apprentissage\/\" target=\"_blank\" rel=\"noreferrer noopener\">Le montant de cette r\u00e9mun\u00e9ration <\/a>d\u00e9pend de l\u2019\u00e2ge de l\u2019apprenti ainsi que de l\u2019ann\u00e9e d\u2019ex\u00e9cution de son contrat<\/strong>. Le montant s\u2019exprime en pourcentage du Smic ou salaire minimum conventionnel de l\u2019emploi occup\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019employeur peut choisir de r\u00e9mun\u00e9rer son apprenti davantage. Il est redevable \u00e9galement des <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/heures-supplementaires-definition\/\">heures suppl\u00e9mentaires<\/a>, possibles \u00e0 partir de l\u2019\u00e2ge de 18 ans (en-de\u00e7\u00e0 uniquement apr\u00e8s accord du m\u00e9decin du travail). Il peut \u00e9galement pr\u00e9voir des retenues sur le salaire en contrepartie d\u2019avantages en nature (logement, nourriture) mais dans la limite de 75 % du salaire minimum. En tout \u00e9tat de cause, la r\u00e9mun\u00e9ration d\u2019un apprenti s\u2019inscrit exactement dans le m\u00eame cadre que <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/definition-gestion-paie\/\">la gestion de la paie<\/a> de l\u2019ensemble des collaborateurs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les montants figurant dans ce tableau ne s\u2019appliquent pas aux contrats de professionnalisation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-la-remuneration-evolue-t-elle-dans-le-temps-nbsp\">La r\u00e9mun\u00e9ration \u00e9volue-t-elle dans le temps&nbsp;?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La r\u00e9mun\u00e9ration de l\u2019apprenti \u00e9volue d\u00e8s lors que l\u2019apprenti change de cat\u00e9gorie d\u2019\u00e2ge ou d\u2019ann\u00e9e d\u2019ex\u00e9cution de son apprentissage<\/strong>. L\u2019apprenti qui change d\u2019employeur pour poursuivre sa formation a droit au moins au m\u00eame niveau de r\u00e9mun\u00e9ration qu\u2019avec son employeur pr\u00e9c\u00e9dent (hors avantages conventionnels ou contractuels).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-le-salaire-de-l-apprenti-est-il-soumis-a-l-impot-sur-le-revenu-nbsp\">Le salaire de l\u2019apprenti est-il soumis \u00e0 l\u2019imp\u00f4t sur le revenu&nbsp;?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Le salaire d\u2019un apprenti est exon\u00e9r\u00e9 d\u2019imp\u00f4t sur le revenu dans la limite du montant annuel du Smic<\/strong>. La formule retenue pour calculer ce montant est le Smic horaire brut en vigueur au 1<sup>er<\/sup> janvier de l\u2019ann\u00e9e d\u2019imposition multipli\u00e9 par 1 820 heures.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-contrat-d-apprentissage-les-aides-pour-remunerer-son-apprenti\">Contrat d&rsquo;apprentissage : les aides pour r\u00e9mun\u00e9rer son apprenti\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La signature d\u2019un contrat d\u2019apprentissage enclenche <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/aide-embauche-apprentis-2026\/\" type=\"link\" id=\"https:\/\/www.sage.com\/fr-fr\/blog\/aide-embauche-apprentis-2026\/\">des aides de la part de l\u2019\u00c9tat<\/a>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>une aide unique<\/strong> pour les employeurs d\u2019apprenti<\/li>\n\n\n\n<li>une <strong>exon\u00e9ration totale ou partielle de cotisations sociales<\/strong> (selon la taille de l\u2019entreprise),<\/li>\n\n\n\n<li>des aides suppl\u00e9mentaires en cas d\u2019embauche d\u2019un apprenti en situation de handicap,<\/li>\n\n\n\n<li>des d\u00e9ductions fiscales sur la taxe d\u2019apprentissage.<\/li>\n<\/ul>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/collaborateurs\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCollaborateurs\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/rh-et-fiche-de-paie\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPaie &amp; RH\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-29938 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-paie tag-rh-et-fiche-de-paie tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-1440x810.jpg\" class=\"card-post__image\" alt=\"DSN de substitution 2026 : comprendre les corrections Urssaf\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T10:00:00+02:00\">23 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/dsn-substitution-2026\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tDSN de substitution : comprendre la nouvelle phase de correction des anomalies Urssaf\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tEn juin 2026, la DSN de substitution entre dans sa premi\u00e8re phase effective. Ce dispositif permet \u00e0 l\u2019Urssaf de corriger certaines anomalies d\u00e9claratives qui ont \u00e9t\u00e9 signal\u00e9es aux employeurs, mais qui n\u2019ont \u00e9t\u00e9 ni rectifi\u00e9es ni contest\u00e9es dans les d\u00e9lais. Pour les gestionnaires de paie, cette \u00e9volution confirme l\u2019importance de traiter les anomalies DSN au [&hellip;]\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-29885 post type-post status-publish format-standard has-post-thumbnail hentry category-management-et-rh tag-cabinet-expert-comptable tag-comptabilite tag-rh-et-fiche-de-paie industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/dsn-intensification-controles-2026\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1-684x384.jpg\" class=\"card-post__image\" alt=\"DSN 2026-2027 : ce qui change pour la paie\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-08T11:42:15+02:00\">8 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tDSN : une intensification structur\u00e9e des contr\u00f4les sur les donn\u00e9es sociales\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-29033 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-cabinet-expert-comptable tag-rh-et-fiche-de-paie business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/retraite-cavec-dsn\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-512x768.jpg 512w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0136-540x810.jpg 540w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-19T09:15:00+01:00\">19 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tRetraite Cavec : une d\u00e9claration int\u00e9gr\u00e9e \u00e0 la DSN \u00e0 compter de 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-26897 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-facture-electronique tag-ia-digitalisation tag-rh-et-fiche-de-paie business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/notes-de-frais-et-facture-electronique-tout-comprendre\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-684x384.jpeg\" class=\"card-post__image\" alt=\"Une salari\u00e9 au t\u00e9l\u00e9phone face \u00e0 son ordinateur\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Construction-Commerical_0752-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-16T15:48:29+01:00\">16 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNotes de frais et facture \u00e9lectronique\u00a0: tout comprendre sur les cons\u00e9quences de la r\u00e9forme\u00a0!\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29259 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-collaborateurs tag-contrat-de-travail tag-rh-et-fiche-de-paie business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/aide-embauche-apprentis-2026\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1441650542-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-16T09:15:00+01:00\">16 mars 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAide \u00e0 l&#8217;embauche d&rsquo;apprentis : de nouvelles r\u00e8gles depuis le 8 mars 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le contrat d\u2019apprentissage permet aux entreprises de participer \u00e0 la formation d\u2019un jeune tout en le pla\u00e7ant en situation d\u2019exercice professionnel. \u00c0 ce titre, l\u2019apprenti est un salari\u00e9 de l\u2019entreprise, qui doit le r\u00e9mun\u00e9rer selon une grille d\u00e9pendant de son \u00e2ge et de son niveau de formation. L\u2019apprentissage, encourag\u00e9 par l\u2019\u00c9tat, permet \u00e0 l\u2019employeur de [&hellip;]<\/p>\n","protected":false},"author":1589,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[271,91],"class_list":["post-17310","sage_glossary","type-sage_glossary","status-publish","hentry","tag-collaborateurs","tag-rh-et-fiche-de-paie"],"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/17310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1589"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/17310\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=17310"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=17310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}