{ "article": { "LEGIARTI000006658245": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006658245", "URL": "article/LEGI/ARTI/00/00/06/65/82/LEGIARTI000006658245.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEDNXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006303301", "@num": "199 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303802", "@num": "231 bis Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646351", "@num": "L129-2", "#text": "Code du travail - art. L129-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646354", "@num": "L129-3", "#text": "Code du travail - art. L129-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000540869", "@nor": "TASX9500159L", "@num": "96-63", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 96-63 du 29 janvier 1996 en faveur du développement des emplois de services aux particuliers (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000540869", "@c_titre_court": "Loi n°96-63 du 29 janvier 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-63 du 29 janvier 1996 en faveur du développement des emplois de services aux particuliers (1)", "@debut": "1996-01-30", "@id_txt": "LEGITEXT000005620244", "@c_titre_court": "Loi n° 96-63 du 29 janvier 1996" } ], "@date_publi": "1996-01-30", "@date_signature": "1996-01-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006658245", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006303301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006303301", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303301.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CBXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": ") Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "CGI 197", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006658245", "@num": "2", "#text": "Loi n°96-63 du 29 janvier 1996 - art. 2 () JORF 30 janvier 1996, Code du travail art. L129-3", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "LEGIARTI000006658249", "@num": "5", "#text": "Loi n°96-63 du 29 janvier 1996 - art. 5 () JORF 30 janvier 1996, Code du travail art. L129-3", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGITEXT000027588891", "#text": "Décret n°2013-524\n du 19 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027587607", "@nortexte": "ACTI1311565D", "@numtexte": "2013-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-19" }, { "@id": "LEGIARTI000032430593", "@num": "2", "#text": "Décret n°2016-478 du 18 avril 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032429587", "@nortexte": "AFSS1605513D", "@numtexte": "2016-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-18" }, { "@id": "LEGIARTI000046119144", "@num": "7", "#text": "Ordonnance n°2020-346 du 27 mars 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041762506", "@nortexte": "MTRX2008381R", "@numtexte": "2020-346", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-27" }, { "@id": "LEGITEXT000042501550", "#text": "Décret n°2020-1352 du 5 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGITEXT000044045798", "#text": "Décret n°2021-1191 du 15 septembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044044181", "@nortexte": "ECOS2116146D", "@numtexte": "2021-1191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-15" }, { "@id": "LEGIARTI000045414236", "@num": "1", "#text": "Décret n°2022-431 du 25 mars 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045412260", "@nortexte": "ECOE2134750D", "@numtexte": "2022-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-25" }, { "@id": "LEGIARTI000047841361", "#text": "Décret n°2023-608 du 13 juillet 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047837913", "@nortexte": "APHA2311348D", "@numtexte": "2023-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-13" }, { "@id": "LEGIARTI000018619609", "@num": "231 bis P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864405", "@num": "D133-13-10", "#text": "Code de la sécurité sociale. - art. D133-13-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027691395", "@num": "D133-19", "#text": "Code de la sécurité sociale. - art. D133-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027691384", "@num": "D133-20", "#text": "Code de la sécurité sociale. - art. D133-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737152", "@num": "D531-24", "#text": "Code de la sécurité sociale. - art. D531-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747500", "@num": "D7233-3", "#text": "Code du travail - art. D7233-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747497", "@num": "D7233-5", "#text": "Code du travail - art. D7233-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843964", "@num": "L7232-8", "#text": "Code du travail - art. L7232-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843938", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018765034", "@num": "L7233-7", "#text": "Code du travail - art. L7233-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747606", "@num": "D821-27", "#text": "Code du travail applicable à Mayotte. - art. D821-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747602", "@num": "D821-28", "#text": "Code du travail applicable à Mayotte. - art. D821-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037985901", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662329", "@num": "790 A bis", "#text": "Code général des impôts, CGI. - art. 790 A bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887123", "@num": "46 AO bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AO bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646354", "@num": "L129-3", "#text": "Code du travail - art. L129-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1995-02-16 5B-4-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191899", "@fin": "2018-06-26", "#text": "17° : Réduction ou crédit d'impôt accordé au titre des sommes versées pour l'emploi d'un salarié à domicile, à une association agréée ou à un organisme habilité ou conventionné ayant le même objet", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000037150807", "@fin": "2999-01-01", "#text": "17° : Crédit d'impôt accordé au titre des sommes versées pour l'emploi d'un salarié à domicile, à une association agréée ou à un organisme habilité ou conventionné ayant le même objet", "@debut": "2018-06-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303298", "@fin": "1994-09-02", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303299", "@fin": "1995-10-27", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303300", "@fin": "1996-05-12", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303301", "@fin": "1997-04-11", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303302", "@fin": "1998-04-22", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303303", "@fin": "2001-03-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303304", "@fin": "2002-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303305", "@fin": "2002-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303306", "@fin": "2003-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303307", "@fin": "2004-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303308", "@fin": "2005-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303309", "@fin": "2005-07-27", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303310", "@fin": "2006-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303311", "@fin": "2007-03-06", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303312", "@fin": "2008-05-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619926", "@fin": "2008-12-29", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020034095", "@fin": "2010-07-25", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517721", "@fin": "2011-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374460", "@fin": "2014-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447562", "@fin": "2017-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042886", "@fin": "2015-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813202", "@fin": "2022-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978342", "@fin": "2023-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046861251", "@fin": "2999-01-01", "@num": "199 sexdecies", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1° Lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories, ouvrent droit à une réduction d'impôt sur le revenu les sommes versées pour l'emploi d'un salarié travaillant à la résidence du contribuable située en France, ainsi que les sommes versées aux mêmes fins ((soit à une association ou une entreprise agréée par l'Etat ayant pour objet ou pour activité exclusive la fourniture des services définis à l'article L. 129-1 du code du travail)) (M), soit à un organisme à but non lucratif ayant pour objet l'aide à domicile et habilité au titre de l'aide sociale ou conventionné par un organisme de sécurité sociale.
\n
La réduction d'impôt est égale à 50 p. 100 du montant des dépenses effectivement supportées, retenues dans la limite de 90.000 F (1).
\n
((L'aide financière mentionnée à l'article L129-3 du code du travail n'est pas déduite du montant des dépenses mentionnées au deuxième alinéa ;
\n
((La réduction d'impôt est accordée sur présentation des pièces justifiant du paiement des salaires et des cotisations sociales, de l'identité du bénéficiaire, de la nature et du montant des prestations payées à l'association, l'entreprise ou l'organisme définis au premier alinéa) (M).
\n
La réduction s'applique sur l'impôt calculé dans les conditions fixées à l'article 197 ; elle ne peut donner lieu à remboursement.
\n
2° Les personnes qui n'ont pas leur domicile fiscal en France ne bénéficient pas de la réduction d'impôt (2).
\n
(M) Modification de la loi.
\n
(1) Ces dispositions s'appliquent à compter de l'imposition des revenus de 1995.
\n
(2) Ces dispositions s'appliquent à compter de l'imposition des revenus de 1992.
" } }, "LEGIARTI000006303802": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231 bis Q", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006303802", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303802.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0231AQXXXXXDA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-02-06 5L-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006658245", "@num": "2", "#text": "Loi n°96-63 du 29 janvier 1996 - art. 2 () JORF 31 Janvier 1996, code du travail article L. 129-3", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000006320791", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000220595", "#text": "Loi 2000-1352 2000-12-30 art. 10 IV 1°, V Finances pour 2001 JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646354", "@num": "L129-3", "#text": "Code du travail - art. L129-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162539", "@fin": "2999-01-01", "#text": "Section II : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303802", "@fin": "2002-03-31", "@num": "231 bis Q", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033805452", "@fin": "2999-01-01", "@num": "231 bis Q", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément à l'article L. 129-3 du code du travail, les sommes correspondant à l'aide financière versée par le comité d'entreprise ou par l'entreprise à ses salariés employant du personnel à leur domicile pour des services visés à l'article L. 129-1 du même code, ou la prestation de tels services par une association ou une entreprise mentionnées au même article sont exonérées de la taxe sur les salaires, à l'exception de celles allouées aux gérants salariés et aux mandataires sociaux.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du premier alinéa et notamment le montant maximum de l'aide ouvrant droit à l'exonération ainsi que les modalités de justification de la destination de cette aide.
" } }, "LEGIARTI000006646351": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L129-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-20", "DATE_DEBUT": "1996-01-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006646351", "URL": "article/LEGI/ARTI/00/00/06/64/63/LEGIARTI000006646351.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X129L02AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006658245", "@num": "2", "#text": "Loi n°96-63 du 29 janvier 1996 - art. 2 () JORF 30 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "LEGITEXT000005620689", "#text": "Décret n°96-269 du 29 mars 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000193311", "@nortexte": "TASE9610408D", "@numtexte": "96-269", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-29" }, { "@id": "LEGITEXT000005621227", "#text": "Décret n°96-562 du 24 juin 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000193471", "@nortexte": "TASE9610574D", "@numtexte": "96-562", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-24" }, { "@id": "LEGIARTI000006661691", "@num": "2", "#text": "Décret n°2001-1323 du 28 décembre 2001 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000775625", "@nortexte": "INTM0100051D", "@numtexte": "2001-1323", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006644160", "@num": "D129-1", "#text": "Code du travail - art. D129-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646710", "@num": "L122-3-1", "#text": "Code du travail - art. L122-3-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646491", "@num": "L143-3", "#text": "Code du travail - art. L143-3 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647773", "@num": "L212-4-3", "#text": "Code du travail - art. L212-4-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904700", "@num": "L7232-6", "#text": "Code du travail - art. L7232-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904702", "@num": "L7233-1", "#text": "Code du travail - art. L7233-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650986", "@num": "L812-1", "#text": "Code du travail - art. L812-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018509678", "@num": "R812-1", "#text": "Code du travail - art. R812-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018509674", "@num": "R812-2", "#text": "Code du travail - art. R812-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390026", "@num": "L2123-18-4", "#text": "Code général des collectivités territoriales - art. L2123-18-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391654", "@num": "L3123-19-1", "#text": "Code général des collectivités territoriales - art. L3123-19-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392236", "@num": "L4135-19-1", "#text": "Code général des collectivités territoriales - art. L4135-19-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1031, 1061", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154012", "@fin": "2005-01-19", "#text": "Chapitre IX : Services aux personnes", "@debut": "1992-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139774", "@fin": "2008-05-01", "#text": "Titre II : Contrat de travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646351", "@fin": "2003-12-20", "@num": "L129-2", "@etat": "MODIFIE", "@debut": "1996-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646352", "@fin": "2007-01-01", "@num": "L129-2", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646353", "@fin": "2008-05-01", "@num": "L129-2", "@etat": "ABROGE", "@debut": "2005-07-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un chèque-service peut être utilisé par les particuliers pour assurer la rémunération des salariés occupant des emplois de services mentionnés à l'article L. 129-1 et pour la déclaration en vue du paiement des cotisations sociales.
\n
Le chèque-service ne peut être utilisé pour la rémunération des personnels qui consacrent tout ou partie de leur temps de travail à une activité contribuant à l'exercice de la profession de leur employeur, et pour le compte de celui-ci.
\n
Le chèque-service ne peut être utilisé qu'avec l'accord du salarié. Il se substitue à la remise du bulletin de paie prévue par l'article L. 143-3.
\n
Pour les emplois dont la durée de travail n'excède pas huit heures par semaine ou ne dépasse pas quatre semaines consécutives dans l'année, l'employeur et le salarié qui utilisent le chèque-service sont réputés satisfaire aux obligations mises à la charge de l'un ou l'autre par les articles L. 122-3-1 et L. 212-4-3 du présent code ou par les articles 1031 et 1061 du code rural.
\n
Pour les emplois dont la durée dépasse celles définies ci-dessus, un contrat de travail doit être établi par écrit.
\n
La rémunération portée sur le chèque inclut une indemnité de congés payés dont le montant est égal à un dixième de la rémunération.
\n
Les chèques-service sont émis et délivrés par les établissements de crédit, ou par les institutions ou services énumérés à l'article 8 de la loi n° 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit, qui ont passé convention avec l'Etat.
\n
Les mentions figurant sur le chèque-service ainsi que ses modalités d'utilisation sont fixées par décret.
" } }, "LEGIARTI000006646354": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L129-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "1996-01-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006646354", "URL": "article/LEGI/ARTI/00/00/06/64/63/LEGIARTI000006646354.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X129L03AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 158, 199 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657320", "@num": "5", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006658245", "@num": "2", "#text": "Loi n°96-63 du 29 janvier 1996 - art. 2 () JORF 30 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "LEGITEXT000005620884", "#text": "Décret n°96-372 du 2 mai 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@id": "LEGIARTI000006667420", "@num": "2", "#text": "Décret n°96-372 du 2 mai 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@id": "LEGIARTI000006670752", "@num": "ANNEXE", "#text": "Arrêté du 13 septembre 1996 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745802", "@nortexte": "TASE9611155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-13" }, { "@id": "LEGIARTI000006307985", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303309", "@num": "199 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303802", "@num": "231 bis Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018516721", "@num": "D129-36", "#text": "Code du travail - art. D129-36 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017842626", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805789", "@num": "R129-1", "#text": "Code du travail - art. 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L242-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154012", "@fin": "2005-01-19", "#text": "Chapitre IX : Services aux personnes", "@debut": "1992-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139774", "@fin": "2008-05-01", "#text": "Titre II : Contrat de travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646354", "@fin": "2000-12-31", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "1996-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646355", "@fin": "2004-06-26", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646356", "@fin": "2007-01-01", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646357", "@fin": "2007-03-06", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646358", "@fin": "2008-05-01", "@num": "L129-3", "@etat": "ABROGE", "@debut": "2007-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque l'emploi de salariés par des particuliers pour des services visés à l'article L. 129-1 à leur domicile, ou la prestation de tels services par une association ou une entreprise mentionnées au même article, fait l'objet d'une aide financière du comité d'entreprise, ou de l'entreprise en l'absence de comité d'entreprise, en faveur des salariés de celle-ci, les sommes ainsi versées, à l'exception de celles allouées aux gérants salariés et aux mandataires sociaux, n'ont pas le caractère de rémunération au sens de l'article L. 242-1 du code de la sécurité sociale et pour l'application de la législation du travail et sont exonérées de la taxe sur les salaires prévue à l'article 231 du code général des impôts. Elles sont soumises à l'impôt sur le revenu selon les règles fixées au a du 5 de l'article 158 du même code. Elles ne sont pas déduites du montant des dépenses à retenir pour l'assiette de la réduction d'impôt mentionnée à l'article 199 sexdecies du code général des impôts.
\n
Par dérogation aux dispositions de l'article L. 131-7 du code de la sécurité sociale, l'exonération de cotisations sociales prévue à l'alinéa précédent n'est pas compensée par le budget de l'Etat.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article et notamment le montant maximum de l'aide ouvrant droit à l'exonération ci-dessus ainsi que les modalités de justification de la destination de cette aide.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006646351", "cible": false, "cidtexte": "JORFTEXT000000540869", "id": "LEGIARTI000006658245", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006646354", "cible": false, "cidtexte": "JORFTEXT000000540869", "id": "LEGIARTI000006658245", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006303301", "cible": false, "cidtexte": "JORFTEXT000000540869", "id": "LEGIARTI000006658245", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303802", "cible": false, "cidtexte": "JORFTEXT000000540869", "id": "LEGIARTI000006658245", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006658245", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (LOI no 96-63 du 29 janvier 1996 en faveur du développement des emplois de services aux particuliers (1))