{ "article": { "LEGIARTI000006262965": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006262965", "URL": "article/LEGI/ARTI/00/00/06/26/29/LEGIARTI000006262965.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHC51XXXXX001AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006738364", "@num": "D642-1", "#text": "Code de la sécurité sociale. - art. D642-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738111", "@num": "D642-2", "#text": "Code de la sécurité sociale. - art. D642-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738116", "@num": "D642-3", "#text": "Code de la sécurité sociale. - art. D642-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738121", "@num": "D642-4", "#text": "Code de la sécurité sociale. - art. D642-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738124", "@num": "D642-5", "#text": "Code de la sécurité sociale. - art. D642-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000618397", "@nor": "SANS0721142D", "@num": "2007-582", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-582 du 19 avril 2007 relatif aux cotisations d'assurance vieillesse des conjoints collaborateurs des professionnels libéraux", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000618397", "@c_titre_court": "Décret n°2007-582 du 19 avril 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-582 du 19 avril 2007 relatif aux cotisations d'assurance vieillesse des conjoints collaborateurs des professionnels libéraux", "@debut": "2007-04-21", "@id_txt": "LEGITEXT000006055983", "@c_titre_court": "Décret n°2007-582 du 19 avril 2007" } ], "@ministere": "MINISTERE DE LA SANTE ET DES SOLIDARITES", "@date_publi": "2007-04-21", "@date_signature": "2007-04-19" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006262965", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002061274", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } }, "LEGIARTI000006738111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D642-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2007-04-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006738111", "URL": "article/LEGI/ARTI/00/00/06/73/81/LEGIARTI000006738111.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X642D02AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006764058", "@num": "6", "#text": "Décret n°49-1259 du 27 août 1949 - art. 6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000319321", "@numtexte": "49-1259", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1949-08-27" }, { "@id": "LEGIARTI000006764058", "@num": "6", "#text": "Décret n°49-1259 du 27 août 1949 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319321", "@numtexte": "49-1259", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1949-08-27" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006781338", "@num": "13", "#text": "Décret n°2004-461 du 27 mai 2004 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437935", "@nortexte": "SANS0420911D", "@numtexte": "2004-461", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-27" }, { "@id": "LEGIARTI000006262965", "@num": "1", "#text": "Décret n°2007-582 du 19 avril 2007 - art. 1 () JORF 21 avril 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000618397", "@nortexte": "SANS0721142D", "@numtexte": "2007-582", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-19" }, { "@id": "LEGIARTI000026210677", "#text": "Arrêté du 28 octobre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023032846", "@nortexte": "MTSS1027726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-28" }, { "@id": "LEGIARTI000029982290", "@num": "30", "#text": "DÉCRET n°2014-1637 du 26 décembre 2014 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000029965933", "@nortexte": "FCPS1426156D", "@numtexte": "2014-1637", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-26" }, { "@id": "LEGIARTI000006743650", "@num": "L621-3", "#text": "Code de la sécurité sociale. - art. L621-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748463", "@num": "R243-18", "#text": "Code de la sécurité sociale. - art. R243-18", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073396", "#text": "Décret 59-139 1959-01-07 art. 10", "@sens": "source", "@cidtexte": "LEGITEXT000006073396", "@numtexte": "59-139", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185743", "@fin": "2020-05-25", "#text": "Sous-section 1 : Cotisations des professionnels libéraux.", "@debut": "2007-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172268", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155904", "@fin": "2999-01-01", "#text": "Chapitre 2 : Organisation financière", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141570", "@fin": "2020-05-25", "#text": "Titre 4 : Assurance vieillesse et invalidité-décès des professions libérales", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041967353", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions applicables aux professions libérales", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738109", "@fin": "2004-01-01", "@num": "D642-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738110", "@fin": "2007-04-21", "@num": "D642-2", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006738111", "@fin": "2015-01-01", "@num": "D642-2", "@etat": "ABROGE", "@debut": "2007-04-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le non-paiement des cotisations au régime de retraite des professions libérales institué par le 3° de l'article L. 621-3, aux échéances fixées par les statuts de la caisse ou de la section professionnelle dont relève l'assujetti, entraîne application de majorations de retard. Le taux de ces majorations est fixé par les statuts de la Caisse nationale d'assurance vieillesse des professions libérales sans qu'il puisse toutefois dépasser le taux prévu à l'article R. 243-18.
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" } }, "LEGIARTI000006738116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D642-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-05", "DATE_DEBUT": "2007-04-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006738116", "URL": "article/LEGI/ARTI/00/00/06/73/81/LEGIARTI000006738116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X642D03AXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000300180", "#text": "Décret 49-456 1949-03-30 art. 16 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000300180", "@numtexte": "49-456", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-30" }, { "@id": "LEGIARTI000006764274", "@num": "16 bis", "#text": "Décret n°49-456 du 30 mars 1949 - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300180", "@numtexte": "49-456", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-30" }, { "@id": "LEGIARTI000006764275", "@num": "17", "#text": "Décret n°49-456 du 30 mars 1949 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300180", "@numtexte": "49-456", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-30" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006769516", "@num": "3", "#text": "Décret n°86-1023 du 8 septembre 1986 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324508", "@numtexte": "86-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-09-08" }, { "@id": "LEGIARTI000006769916", "@num": "3", "#text": "Décret n°87-295 du 29 avril 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517718", "@nortexte": "ASES8700602D", "@numtexte": "87-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-29" }, { "@id": "LEGIARTI000006776496", "@num": "8", "#text": "Décret n°92-829 du 26 août 1992 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358545", "@nortexte": "SPSS9201753D", "@numtexte": "92-829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-26" }, { "@id": "LEGIARTI000006777565", "@num": "5", "#text": "Décret n°94-404 du 16 mai 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000183429", "@nortexte": "SPSS9401188D", "@numtexte": "94-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-16" }, { "@id": "LEGIARTI000006262965", "@num": "1", "#text": "Décret n°2007-582 du 19 avril 2007 - art. 1 () JORF 21 avril 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000618397", "@nortexte": "SANS0721142D", "@numtexte": "2007-582", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-19" }, { "@id": "LEGIARTI000037798312", "@num": "1", "#text": "Décret n°2018-1120 du 10 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797213", "@nortexte": "CPAS1829555D", "@numtexte": "2018-1120", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000049625445", "@num": "D613-6", "#text": "Code de la sécurité sociale. - art. D613-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738119", "@num": "D642-4", "#text": "Code de la sécurité sociale. - art. D642-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738124", "@num": "D642-5", "#text": "Code de la sécurité sociale. - art. D642-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738131", "@num": "D642-5-7", "#text": "Code de la sécurité sociale. - art. D642-5-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738135", "@num": "D642-7", "#text": "Code de la sécurité sociale. - art. D642-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025263086", "@num": "D643-1", "#text": "Code de la sécurité sociale. - art. D643-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023331814", "@num": "D643-9-5", "#text": "Code de la sécurité sociale. - art. 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Le taux de cotisation prévu au cinquième alinéa de l'article L. 642-1 est égal à :
\n
1° 8,6 % des revenus définis à l'article L. 642-2 pour la part de ces revenus n'excédant pas 85 % du plafond annuel prévu à l'article L. 241-3 en vigueur au 1er janvier de l'année au titre de laquelle la cotisation est appelée ;
\n
2° 1,6 % des revenus définis à l'article L. 642-2 pour la part de ces revenus excédant le seuil fixé au 1°, dans la limite de cinq fois le plafond annuel prévu à l'article L. 241-3 en vigueur au 1er janvier de l'année au titre de laquelle la cotisation est appelée.
\n
En cas de période d'affiliation inférieure à une année, les plafonds prévus aux 1° et 2° ci-dessus sont réduits au prorata des trimestres d'affiliation.
\n
Pour le calcul de ces cotisations, les assurés sont tenus de déclarer avant le 31 décembre de chaque année à la section professionnelle dont ils relèvent les revenus professionnels non salariés de l'année civile précédente, tels qu'ils sont définis à l'article L. 642-2.
\n
Cette déclaration doit être effectuée au moyen d'un imprimé dont le modèle est soumis à l'avis favorable de la Caisse nationale d'assurance vieillesse des professions libérales et que les sections doivent adresser le 1er octobre au plus tard à tous leurs assurés.
\n
Dans le cas où le revenu de l'année précédente n'a pas été fixé par l'administration fiscale avant le 31 décembre, l'assiette servant au calcul des cotisations est établie à partir des revenus déclarés par l'assuré à cette administration. Après fixation du revenu, la déclaration rectificative doit être faite par l'assuré dans les trente jours suivant la réception de la notification de l'administration fiscale.
\n
A défaut de déclaration par l'assuré de ses revenus professionnels dans les délais prévus aux alinéas 5 et 7, la section procède d'office à l'appel de cotisations assises sur un revenu égal au maximum de chacune des tranches prévues aux 1° et 2° du présent article.
\n
En cas de rectification par les services fiscaux des revenus ayant servi d'assiette au calcul des cotisations, la section professionnelle procède d'elle-même ou à la demande de l'assuré présentée dans un délai de trois ans à compter de la date de notification de cette rectification, à la révision du montant des cotisations proportionnelles versées préalablement à cette rectification.
\n
Pour les cotisants admis à cotiser à titre volontaire en application du 2° de l'article L. 742-6, les cotisations sont assises sur les revenus professionnels non salariés de la dernière année d'activité, tels qu'ils sont définis à l'article L. 642-2, actualisés en appliquant le taux d'évolution du plafond visé à l'article L. 241-3 entre le 1er janvier de l'année correspondant à sa dernière année d'activité et le 1er janvier de l'année en cours.
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D642-5-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967224", "@num": "D742-25", "#text": "Code de la sécurité sociale. - art. D742-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738552", "@num": "D742-39", "#text": "Code de la sécurité sociale. - art. D742-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818637", "@num": "D742-42", "#text": "Code de la sécurité sociale. - art. 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L642-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185743", "@fin": "2020-05-25", "#text": "Sous-section 1 : Cotisations des professionnels libéraux.", "@debut": "2007-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172268", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155904", "@fin": "2999-01-01", "#text": "Chapitre 2 : Organisation financière", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141570", "@fin": "2020-05-25", "#text": "Titre 4 : Assurance vieillesse et invalidité-décès des professions libérales", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041967353", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions applicables aux professions libérales", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738117", "@fin": "1992-08-28", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "1988-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738118", "@fin": "1995-05-06", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "1992-08-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738119", "@fin": "2004-01-01", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "1995-05-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738120", "@fin": "2007-04-21", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738121", "@fin": "2012-04-05", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2007-04-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025629881", "@fin": "2015-01-01", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2012-04-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030034623", "@fin": "2016-01-01", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030104469", "@fin": "2016-01-01", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031799405", "@fin": "2020-05-25", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041966471", "@fin": "2023-12-31", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2020-05-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838321", "@fin": "2999-01-01", "@num": "D642-4", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 642-2, le montant de la cotisation annuelle ne peut être inférieur à celui de la cotisation qui serait due au titre d'un revenu égal à 200 fois le montant horaire du salaire minimum de croissance en vigueur le 1er janvier de l'année considérée.
\n
En cas d'affiliation inférieure à une année, le montant prévu à l'alinéa précédent est réduit au prorata des trimestres d'affiliation.
\n
La cotisation minimale n'est applicable ni aux personnes dont l'activité libérale n'est pas l'activité professionnelle principale, ni aux personnes bénéficiaires d'un avantage de retraite ou d'une pension d'invalidité.
" } }, "LEGIARTI000006738124": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D642-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-02-10", "DATE_DEBUT": "2007-04-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006738124", "URL": "article/LEGI/ARTI/00/00/06/73/81/LEGIARTI000006738124.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X642D05AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006770091", "@num": "3", "#text": "Décret n°53-506 du 21 mai 1953 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000006767489", "@num": "3", "#text": "Décret n°74-526 du 20 mai 1974 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882989", "@numtexte": "74-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-05-20" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006262965", "@num": "1", "#text": "Décret n°2007-582 du 19 avril 2007 - art. 1 () JORF 21 avril 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000618397", "@nortexte": "SANS0721142D", "@numtexte": "2007-582", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-19" }, { "@id": "LEGITEXT000025345494", "#text": "Décret n°2012-193\n du 7 février 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025344457", "@nortexte": "ETSS1134015D", "@numtexte": "2012-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000025345509", "@num": "1", "#text": "Décret n°2012-193\n du 7 février 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025344457", "@nortexte": "ETSS1134015D", "@numtexte": "2012-193", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000006738112", "@num": "D642-3", "#text": "Code de la sécurité sociale. - art. D642-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743778", "@num": "L642-4", "#text": "Code de la sécurité sociale. - art. L642-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751746", "@num": "R641-1", "#text": "Code de la sécurité sociale. - art. R641-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185743", "@fin": "2020-05-25", "#text": "Sous-section 1 : Cotisations des professionnels libéraux.", "@debut": "2007-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172268", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155904", "@fin": "2999-01-01", "#text": "Chapitre 2 : Organisation financière", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141570", "@fin": "2020-05-25", "#text": "Titre 4 : Assurance vieillesse et invalidité-décès des professions libérales", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041967353", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions applicables aux professions libérales", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738123", "@fin": "2007-04-21", "@num": "D642-5", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006738124", "@fin": "2012-02-10", "@num": "D642-5", "@etat": "ABROGE", "@debut": "2007-04-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du deuxième alinéa de l'article L. 642-4, les intéressés sont dispensés de la cotisation fixée au 2° de l'article D. 642-3. Le revenu sur lequel est assise la cotisation prévue au 1° du même article est réputé égal à la limite fixée au même 1°.
\n
Cette cotisation est précomptée sur la rémunération de l'assuré et est versée par l'employeur à la section professionnelle mentionnée au 10° de l'article R. 641-1. La répartition prévue au deuxième alinéa de l'article L. 642-4 est de 60 % à la charge de l'employeur et 40 % à la charge de l'assuré.
" } }, "LEGIARTI000006738364": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D642-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-05", "DATE_DEBUT": "2007-04-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006738364", "URL": "article/LEGI/ARTI/00/00/06/73/83/LEGIARTI000006738364.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X642D01AXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006764057", "@num": "5", "#text": "Décret n°49-1259 du 27 août 1949 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000319321", "@numtexte": "49-1259", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1949-08-27" }, { "@id": "LEGIARTI000006764057", "@num": "5", "#text": "Décret n°49-1259 du 27 août 1949 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319321", "@numtexte": "49-1259", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1949-08-27" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006262965", "@num": "1", "#text": "Décret n°2007-582 du 19 avril 2007 - art. 1 () JORF 21 avril 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000618397", "@nortexte": "SANS0721142D", "@numtexte": "2007-582", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-19" }, { "@id": "LEGIARTI000006738128", "@num": "D642-5-4", "#text": "Code de la sécurité sociale. - art. D642-5-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738129", "@num": "D642-5-5", "#text": "Code de la sécurité sociale. - art. D642-5-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743766", "@num": "L642-1", "#text": "Code de la sécurité sociale. - art. L642-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743772", "@num": "L642-2", "#text": "Code de la sécurité sociale. - art. L642-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185743", "@fin": "2020-05-25", "#text": "Sous-section 1 : Cotisations des professionnels libéraux.", "@debut": "2007-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172268", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155904", "@fin": "2999-01-01", "#text": "Chapitre 2 : Organisation financière", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141570", "@fin": "2020-05-25", "#text": "Titre 4 : Assurance vieillesse et invalidité-décès des professions libérales", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041967353", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions applicables aux professions libérales", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738360", "@fin": "1988-01-29", "@num": "D642-1", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738361", "@fin": "1992-08-28", "@num": "D642-1", "@etat": "MODIFIE", "@debut": "1988-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738362", "@fin": "2004-01-01", "@num": "D642-1", "@etat": "MODIFIE", "@debut": "1992-08-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738363", "@fin": "2007-04-21", "@num": "D642-1", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738364", "@fin": "2012-04-05", "@num": "D642-1", "@etat": "MODIFIE", "@debut": "2007-04-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041967344", "@fin": "2023-03-05", "@num": "D642-1", "@etat": "MODIFIE", "@debut": "2020-05-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025629893", "@fin": "2020-05-25", "@num": "D642-1", "@etat": "MODIFIE", "@debut": "2012-04-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047265934", "@fin": "2999-01-01", "@num": "D642-1", "@etat": "VIGUEUR", "@debut": "2023-03-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations mentionnées à l'article L. 642-1 sont dues, sous réserve des dispositions des quatre derniers alinéas de l'article L. 642-2, à compter du premier jour du trimestre civil qui suit le début d'activité et jusqu'au dernier jour du trimestre civil au cours duquel la radiation intervient.
\n
Les cotisations sont exigibles annuellement et d'avance.
\n
Les frais de versement des cotisations sont à la charge de la partie payante.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006738116", "cible": false, "cidtexte": "JORFTEXT000000618397", "id": "LEGIARTI000006262965", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006738364", "cible": false, "cidtexte": "JORFTEXT000000618397", "id": "LEGIARTI000006262965", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006738124", "cible": false, "cidtexte": "JORFTEXT000000618397", "id": "LEGIARTI000006262965", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006738111", "cible": false, "cidtexte": "JORFTEXT000000618397", "id": "LEGIARTI000006262965", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006738121", "cible": false, "cidtexte": "JORFTEXT000000618397", "id": "LEGIARTI000006262965", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006262965", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2007-582 du 19 avril 2007 relatif aux cotisations d'assurance vieillesse des conjoints collaborateurs des professionnels libéraux)