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Il s'agit d'un compte ",[],{},{"nodeType":85,"value":98,"marks":99,"data":102},"débiteur",[100],{"type":101},"bold",{},{"nodeType":85,"value":104,"marks":105,"data":106}," qui enregistre :",[],{},{"nodeType":108,"data":109,"content":110},"unordered-list",{},[111,122,132],{"nodeType":112,"data":113,"content":114},"list-item",{},[115],{"nodeType":90,"data":116,"content":117},{},[118],{"nodeType":85,"value":119,"marks":120,"data":121},"Les contributions unique à la formation professionnelle et l'alternance (CUFPA) obligatoires versées aux OPCO",[],{},{"nodeType":112,"data":123,"content":124},{},[125],{"nodeType":90,"data":126,"content":127},{},[128],{"nodeType":85,"value":129,"marks":130,"data":131},"Les financements directs d'actions de formation professionnelle",[],{},{"nodeType":112,"data":133,"content":134},{},[135],{"nodeType":90,"data":136,"content":137},{},[138],{"nodeType":85,"value":139,"marks":140,"data":141},"Les provisions pour formations futures",[],{},{"nodeType":90,"data":143,"content":144},{},[145,149,154],{"nodeType":85,"value":146,"marks":147,"data":148},"Selon le ",[],{},{"nodeType":85,"value":150,"marks":151,"data":153},"Plan Comptable Général 2025",[152],{"type":101},{},{"nodeType":85,"value":155,"marks":156,"data":157},", les versements à fonds perdus ou subventions au titre des participations assises sur les salaires sont enregistrés au débit des subdivisions concernées du compte 633, incluant la \"Contribution unique des employeurs à la formation professionnelle\".",[],{},{"nodeType":90,"data":159,"content":160},{},[161],{"nodeType":85,"value":162,"marks":163,"data":164},"",[],{},{"nodeType":81,"data":166,"content":167},{},[168],{"nodeType":85,"value":169,"marks":170,"data":171},"Quand utiliser le compte 6333 ?",[],{},{"nodeType":90,"data":173,"content":174},{},[175],{"nodeType":85,"value":176,"marks":177,"data":178},"Le compte 6333 est utilisé dans les situations suivantes :",[],{},{"nodeType":180,"data":181,"content":182},"ordered-list",{},[183,198,213],{"nodeType":112,"data":184,"content":185},{},[186],{"nodeType":90,"data":187,"content":188},{},[189,194],{"nodeType":85,"value":190,"marks":191,"data":193},"Versements aux OPCO",[192],{"type":101},{},{"nodeType":85,"value":195,"marks":196,"data":197}," : Lorsque l'entreprise verse sa contribution obligatoire à l'organisme collecteur pour s'acquitter de son obligation légale en matière de formation professionnelle.",[],{},{"nodeType":112,"data":199,"content":200},{},[201],{"nodeType":90,"data":202,"content":203},{},[204,209],{"nodeType":85,"value":205,"marks":206,"data":208},"Financement direct de formations",[207],{"type":101},{},{"nodeType":85,"value":210,"marks":211,"data":212}," : Quand l'entreprise organise ou finance directement des actions de formation pour ses salariés, ces dépenses sont considérées comme libératoires de l'obligation légale.",[],{},{"nodeType":112,"data":214,"content":215},{},[216],{"nodeType":90,"data":217,"content":218},{},[219,224],{"nodeType":85,"value":220,"marks":221,"data":223},"Provisionnement",[222],{"type":101},{},{"nodeType":85,"value":225,"marks":226,"data":227}," : En fin d'exercice, pour anticiper les coûts de formation à venir.",[],{},{"nodeType":90,"data":229,"content":230},{},[231],{"nodeType":85,"value":232,"marks":233,"data":234},"Les écritures comptables associées impliquent généralement :",[],{},{"nodeType":108,"data":236,"content":237},{},[238,252,262],{"nodeType":112,"data":239,"content":240},{},[241],{"nodeType":90,"data":242,"content":243},{},[244,248],{"nodeType":85,"value":245,"marks":246,"data":247},"Au débit : le compte ",[],{},{"nodeType":85,"value":249,"marks":250,"data":251},"44566 - T.V.A sur autres biens et services",[],{},{"nodeType":112,"data":253,"content":254},{},[255],{"nodeType":90,"data":256,"content":257},{},[258],{"nodeType":85,"value":259,"marks":260,"data":261},"Au crédit : Le compte 401 - Fournisseurs ",[],{},{"nodeType":112,"data":263,"content":264},{},[265],{"nodeType":90,"data":266,"content":267},{},[268],{"nodeType":85,"value":269,"marks":270,"data":271},"Le compte : 4486 - Charges à payer au moment du règlement de la facture",[],{},{"nodeType":90,"data":273,"content":274},{},[275],{"nodeType":85,"value":162,"marks":276,"data":277},[],{},{"nodeType":279,"data":280,"content":281},"blockquote",{},[282,294],{"nodeType":90,"data":283,"content":284},{},[285,290],{"nodeType":85,"value":286,"marks":287,"data":289},"Bon à savoir :",[288],{"type":101},{},{"nodeType":85,"value":291,"marks":292,"data":293}," ",[],{},{"nodeType":90,"data":295,"content":296},{},[297,301,306,310,320],{"nodeType":85,"value":298,"marks":299,"data":300},"Le ",[],{},{"nodeType":85,"value":302,"marks":303,"data":305},"compte 6333",[304],{"type":101},{},{"nodeType":85,"value":307,"marks":308,"data":309}," est réservé aux contributions obligatoires (CUFPA). Pour les autres dépenses, comme l'achat de prestations pédagogiques, il convient d'utiliser un ",[],{},{"nodeType":311,"data":312,"content":314},"hyperlink",{"uri":313},"/fr/fiches-pratiques/plan-comptable/comment-comptabiliser-les-frais-de-formation-professionnelle",[315],{"nodeType":85,"value":316,"marks":317,"data":319},"compte comptable formation",[318],{"type":101},{},{"nodeType":85,"value":321,"marks":322,"data":323}," spécifique (6228) afin de garantir une parfaite transparence lors de votre clôture annuelle.",[],{},{"nodeType":90,"data":325,"content":326},{},[327],{"nodeType":85,"value":162,"marks":328,"data":329},[],{},{"nodeType":81,"data":331,"content":332},{},[333,337],{"nodeType":85,"value":334,"marks":335,"data":336},"Quelles sont les implications",[],{},{"nodeType":85,"value":338,"marks":339,"data":340}," fiscales du compte 6333 ?",[],{},{"nodeType":90,"data":342,"content":343},{},[344],{"nodeType":85,"value":345,"marks":346,"data":347},"Les sommes enregistrées au compte 6333 présentent plusieurs implications fiscales importantes :",[],{},{"nodeType":108,"data":349,"content":350},{},[351,366,381,396],{"nodeType":112,"data":352,"content":353},{},[354],{"nodeType":90,"data":355,"content":356},{},[357,362],{"nodeType":85,"value":358,"marks":359,"data":361},"Déductibilité fiscale",[360],{"type":101},{},{"nodeType":85,"value":363,"marks":364,"data":365}," : Les dépenses de formation professionnelle sont généralement déductibles du résultat imposable de l'entreprise, réduisant ainsi l'assiette de l'impôt sur les sociétés.",[],{},{"nodeType":112,"data":367,"content":368},{},[369],{"nodeType":90,"data":370,"content":371},{},[372,377],{"nodeType":85,"value":373,"marks":374,"data":376},"Obligation légale",[375],{"type":101},{},{"nodeType":85,"value":378,"marks":379,"data":380}," : La participation des employeurs à la formation professionnelle est obligatoire en France, avec un taux calculé en fonction de la masse salariale et de la taille de l'entreprise.",[],{},{"nodeType":112,"data":382,"content":383},{},[384],{"nodeType":90,"data":385,"content":386},{},[387,392],{"nodeType":85,"value":388,"marks":389,"data":391},"Insuffisance de versement",[390],{"type":101},{},{"nodeType":85,"value":393,"marks":394,"data":395}," : Lorsque le montant des dépenses libératoires est inférieur à la contribution obligatoire, l'entreprise doit verser la différence au Trésor Public, généralement avant le 28 février de l'année suivante. 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