{ "article": { "LEGIARTI000006696911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "107", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-02-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006696911", "URL": "article/LEGI/ARTI/00/00/06/69/69/LEGIARTI000006696911.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPEBYXXXXXX107AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274263", "@num": "30", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006651487", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651485", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651528", "@num": "L952-1", "#text": "Code du travail - art. L952-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651531", "@num": "L952-1", "#text": "Code du travail - art. L952-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006103521", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions diverses.", "@debut": "1995-02-05" } ] }, "@cid": "JORFTEXT000000166739", "@nor": "SPSX9400133L", "@num": "95-116", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 95-116 du 4 février 1995 portant diverses dispositions d'ordre social (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000166739", "@c_titre_court": "Loi n°95-116 du 4 février 1995" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-116 du 4 février 1995 portant diverses dispositions d'ordre social", "@debut": "1995-02-05", "@id_txt": "LEGITEXT000005617703", "@c_titre_court": "Loi n° 95-116 du 4 février 1995" } ], "@date_publi": "1995-02-05", "@date_signature": "1995-02-04" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006696911", "@fin": "2999-01-01", "@num": "107", "@etat": "VIGUEUR", "@debut": "1995-02-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I., II. - (Paragraphes modificateurs)
\n
III. - Les dispositions du présent article concernent les rémunérations versées à compter du 1er janvier 1996.
" } }, "LEGIARTI000006274263": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1995-02-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006274263", "URL": "article/LEGI/ARTI/00/00/06/27/42/LEGIARTI000006274263.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECWXXXXXX030AAXXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 224, 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001104104", "@num": "107", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 107, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000166739", "#text": "Loi 95-116 1995-02-04 art. 107 III", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006696911", "@num": "107", "#text": "Loi n°95-116 du 4 février 1995 - art. 107 (V) JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006696883", "@num": "82", "#text": "Loi n°95-116 du 4 février 1995 - art. 82 () JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006696885", "@num": "84", "#text": "Loi n°95-116 du 4 février 1995 - art. 84 () JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006646270", "@num": "L124-21", "#text": "Code du travail - art. L124-21 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651426", "@num": "L933-2", "#text": "Code du travail - art. L933-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651177", "@num": "L950-8", "#text": "Code du travail - art. L950-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651526", "@num": "L952-1", "#text": "Code du travail - art. L952-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651537", "@num": "L952-3", "#text": "Code du travail - art. L952-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651242", "@num": "L980-3", "#text": "Code du travail - art. L980-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651656", "@num": "L981-1", "#text": "Code du travail - art. L981-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651667", "@num": "L981-6", "#text": "Code du travail - art. L981-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651671", "@num": "L981-7", "#text": "Code du travail - art. L981-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1144", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000880778", "@num": "84-1208", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000880778", "@c_titre_court": "Loi n°84-1208 DE FINANCES POUR 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-1208 du 29 décembre 1984 de finances pour 1985", "@debut": "1985-01-01", "@id_txt": "LEGITEXT000006068824", "@c_titre_court": "Loi n° 84-1208 du 29 décembre 1984" } ], "@date_publi": "1984-12-30", "@date_signature": "1984-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274251", "@fin": "1986-01-01", "@num": "30", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274252", "@fin": "1987-01-01", "@num": "30", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274253", "@fin": "1987-07-31", "@num": "30", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274254", "@fin": "1992-01-04", "@num": "30", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274255", "@fin": "1992-07-19", "@num": "30", "@etat": "MODIFIE", "@debut": "1992-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274256", "@fin": "1993-01-01", "@num": "30", "@etat": "MODIFIE", "@debut": "1992-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274257", "@fin": "1993-01-30", "@num": "30", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274258", "@fin": "1993-12-21", "@num": "30", "@etat": "MODIFIE", "@debut": "1993-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274259", "@fin": "1993-12-31", "@num": "30", "@etat": "MODIFIE", "@debut": "1993-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274260", "@fin": "1994-02-13", "@num": "30", "@etat": "MODIFIE", "@debut": "1993-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274261", "@fin": "1994-08-10", "@num": "30", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274262", "@fin": "1995-02-05", "@num": "30", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274263", "@fin": "1995-08-05", "@num": "30", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274264", "@fin": "1996-05-07", "@num": "30", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274265", "@fin": "1998-07-03", "@num": "30", "@etat": "MODIFIE", "@debut": "1996-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274266", "@fin": "2000-12-31", "@num": "30", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006274267", "@fin": "2002-12-31", "@num": "30", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274268", "@fin": "2999-01-01", "@num": "30", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001295515", "@fin": "2999-01-01", "@num": "30", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les employeurs passibles de la taxe d'apprentissage doivent acquitter, avant le 6 avril 1993, une cotisation égale à 0,1 p. 100 du montant des salaires retenus pour l'assiette de cette taxe. La cotisation est établie et recouvrée suivant les mêmes modalités et sous les mêmes garanties et sanctions que la taxe d'apprentissage. Les cotisations inférieures à 100 F ne sont pas exigibles.
\n
Toutefois, les employeurs sont exonérés totalement ou partiellement de cette obligation lorsqu'ils ont consenti des dépenses au titre des contrats d'insertion en alternance mentionnés aux articles L. 981-1, L. 981-6, L. 981-7 du code du travail et qu'ils sont dans l'une des deux situations suivantes :
\n
1° Lorsqu'ils entrent dans le champ d'application d'un accord collectif, au sens du livre 1er du code du travail, professionnel ou interprofessionnel, qui prévoit la réalisation de telles actions et le versement des fonds correspondants à des organismes de mutualisation.
\n
2° A titre transitoire et à défaut, lorsque :
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- ou bien ils justifient des dépenses leur ayant permis de réaliser directement des actions de formation ;
\n
- ou bien ils justifient avoir versé des fonds à cette fin à un organisme de mutualisation.
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I bis. - A compter du 1er janvier 1993, les employeurs visés à l'article L. 952-1 du code du travail et redevables de la taxe d'apprentissage, en application des dispositions de l'article 224 du code général des impôts, consacrent au financement des contrats d'insertion en alternance institués à l'article L. 981-1 du même code, un pourcentage minimal de 0,10 p. 100 du montant, entendu au sens du 1 de l'article 231 du code général des impôts, des salaires payés pendant l'année en cours.
\n
La contribution dont les modalités de calcul ont été fixées à l'alinéa précédent est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme de mutualisation.
\n
Lorsque l'employeur n'a pas effectué le versement prévu à l'alinéa précédent ou a effectué un versement insuffisant, le montant de sa participation au financement des contrats d'insertion en alternance est majoré de l'insuffisance constatée. L'employeur est tenu de verser au Trésor public, lors du dépôt de la déclaration prévue à l'article L. 952-4, un montant égal à la différence constatée entre sa participation ainsi majorée au financement des contrats d'insertion en alternance et son versement à l'organisme de mutualisation. Le montant de ce versement est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions visées à l'article L. 952-3 du code du travail.
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II A compter du 1er janvier 1993, les employeurs visés à l'article L. 951-1 du code du travail doivent s'acquitter d'une partie de leur participation au financement de la formation professionnelle continue en effectuant au Trésor public, au plus tard le 5 avril de l'année suivant celle au titre de laquelle est due la participation, un versement égal à 0,4 p. 100 du montant, entendu au sens des règles prévues aux chapitres I et II du titre IV du livre II du code de la sécurité sociale, ou aux chapitres II et III du titre II du livre VII du code rural, pour les employeurs de salariés visés à l'article 1144 dudit code, des salaires payés pendant l'année de référence.
\n
Pour les employeurs qui ne sont pas redevables de la taxe d'apprentissage, en application des dispositions de l'article 224 du code général des impôts, le taux du versement, mentionné à l'alinéa précédent, demeure fixé à 0,30 p. 100.
\n Cette cotisation est établie et recouvrée selon les mêmes modalités et sous les mêmes garanties et sanctions que la participation des employeurs au financement de la formation professionnelle continue.
\n
Toutefois, les employeurs sont exonérés totalement ou partiellement de cette obligation lorsqu'ils ont consenti des dépenses au titre des contrats d'insertion en alternance institué à l'article L. 981-1 du code du travail et qu'ils sont dans l'une de deux situations suivantes :
\n
1° Lorsqu'ils entrent dans le champ d'application d'un accord collectif, au sens du livre 1er du code du travail, professionnel ou interprofessionnel, qui prévoit la réalisation de telles actions et le versement des fonds correspondants à des organismes de mutualisation.
\n 2° A titre transitoire et à défaut, lorsque :
\n
- ou bien ils présentent un projet d'accueil et de formation des jeunes qui doit être approuvé par l'administration compétente, en vue de réaliser des actions donnant lieu aux dépenses mentionnées aux paragraphes I et II du présent article ; l'approbation de ce projet, lorsqu'il prévoit des contrats de qualification, vaut octroi de l'habilitation prévue à l'article L. 980-3 du code du travail ;
\n
- ou bien ils justifient avoir versé des fonds à cette fin à un organisme de mutualisation.
\n
Le versement des fonds à un organisme de mutualisation doit être effectué avant le 1er mars de l'année suivant celle au titre de laquelle est due la participation.
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III Pour l'application des paragraphes I et II ci-dessus, les employeurs qui ont effectué des versements à des organismes de mutualisation sont réputés s'être acquittés de leurs obligations à concurrence des versements effectués, sans préjudice des dépenses qu'ils auront éventuellement exposées pour l'organisation directe des actions de formation des jeunes mentionnées dans la présente loi. Les employeurs qui ont engagé des dépenses leur ayant permis de réaliser directement des actions de formation pour les jeunes sont réputés s'être acquittés de leurs obligations à raison de 60 F par heure de formation pour les contrats de qualification, et de 50 F par heure pour les contrats d'orientation et les contrats d'adaptation à l'emploi.
\n
Ces taux ne s'appliquent qu'aux contrats conclus à compter du 1er janvier 1992.
\n
Le contrôle des dépenses est assuré par le service de l'Etat chargé de la formation professionnelle.
\n
IV - Les organismes collecteurs chargés de recueillir des fonds dans les conditions prévues aux paragraphes I, I bis et II ci-dessus sont ceux prévus par des dispositions législatives ou réglementaires ou bien par des conventions ou accords en vigueur à la date de la promulgation de la présente loi. Ils sont paritaires pour la gestion des fonds défiscalisés au titre desdits paragraphes I et II.
\n Leur activité de mutualisation est subordonnée à un agrément de l'Etat. Les transferts de fonds entre ces organismes collecteurs sont interdits.
\n
Les fonds recueillis par les organismes collecteurs sont affectés :
\n
1° A la prise en charge de dépenses pour des actions de formation des jeunes au titre des contrats d'insertion en alternance sur la base des forfaits horaires fixés au III ci-dessus. Toutefois, le montant pris en charge peut faire l'objet d'une modulation en fonction de la nature et du coût de la formation dans des conditions fixées par décret ;
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2° A la prise en charge de dépenses pour des actions de formation des tuteurs au titre des contrats d'insertion en alternance, dans la limite d'un plafond horaire et d'une durée maximale fixés par décret pour chaque salarié ou employeur de moins de dix salariés ayant bénéficié d'une formation spécifique relative à l'exercice de la fonction de tuteur.
\n
A défaut de pouvoir justifier une affectation des fonds conforme à celle définie aux trois alinéas précédents, les organismes collecteurs sont tenus de procéder au versement des sommes correspondantes au Trésor public, ou, dans le cas des branches pour lesquelles il existe des dispositions légales et règlementaires imposant par ailleurs des efforts spécifiques pour la formation des jeunes, déductibles du 1,1 p. 100 de la formation continue, d'affecter les fonds issus du 0,2 p. 100 à des actions destinées à la formation continue de jeunes salariés de moins de vingt-six ans, pour un montant et dans des conditions définies par un accord conclu annuellement, au niveau de la branche, entre les organisations professionnelles et syndicales et l'Etat.
\n
3° Pour tout ou partie des fonds qu'ils recueillent dans les conditions prévues au I et I bis ci-dessus et dans la limite de 35 p. cent de ceux qu'ils recueillent dans les conditions prévues au II à la prise en charge de dépenses de fonctionnement des centres de formation d'apprentis conventionnés par l'Etat ou les régions, selon des modalités arrêtées dans le cadre de la négociation de branche prévue à l'article L. 933-2 du code du travail et sous réserve d'un accord, au niveau de la branche, entre les organisations professionnelles et syndicales, prévoyant la part et les conditions d'affectation de ces fonds.
\n
Toutefois, dans le cas des branches visées à l'alinéa précédent, l'affectation prévue peut, à titre exceptionnel et dans la limite des trois quarts des excédents constatés sur les exercices 1992, 1993 et 1994 être élargie aux actions destinées à la formation des salariés de plus de vingt-six ans par un accord, au niveau de la branche, entre les organisations professionnelles et syndicales et l'Etat.
\n
Un accord conclu au niveau de la branche entre les organisations professionnelles d'employeurs et les organisations syndicales de salariés du travail temporaire et l'Etat peut prévoir qu'une partie des fonds recueillis dans les conditions prévues aux I bis et II est affectée au financement d'actions de formation ayant pour objet de permettre à des salariés intérimaires de moins de vingt-six ans d'acquérir une qualification professionnelle dans le cadre du contrat prévu à l'article L. 124-21 du code du travail.
\n
V - L'exonération mentionnée au paragraphe I porte sur les dépenses engagées entre le 1er janvier et le 31 décembre de l'année précédant celle au cours de laquelle la cotisation est exigible.
\n
Toutefois, en 1985, les dépenses engagées entre le 1er septembre 1984 et le 28 février 1985 donneront lieu à exonération ; en 1986, viendront en exonération celles exposées entre le 1er mars et le 31 décembre 1985.
\n
L'exonération mentionnée au paragraphe II porte sur les dépenses engagées entre le 1er janvier et le 31 décembre de l'année précédant celle au cours de laquelle la cotisation est exigible.
\n
VI - Les agents commissionnés mentionnés à l'article L. 950-8 du code du travail sont habilités à procéder au contrôle des dépenses exposées par les employeurs et les organismes collecteurs dans le cadre des présentes dispositions.
\n
\n
VII - Un décret en Conseil d'Etat détermine les conditions d'application des paragraphes I à V et notamment la procédure d'agrément des organismes mentionnés ci-dessus, et les modalités de présentation et d'approbation du plan d'accueil et de formation des jeunes.
\n
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Les employeurs occupant au minimum dix salariés doivent consacrer au financement des actions définies à l'article L. 950-1 un pourcentage minimal de 1,2 p. 100 du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, ou aux chapitres II et III du titre II du livre VII du code rural, pour les employeurs de salariés visés à l'article 1144 dudit code, des salaires payés pendant l'année en cours. Ce pourcentage est porté à 1,4 p. 100 à compter du 1er janvier 1992 et à 1,5 p. 100 à compter du 1er janvier 1993. Pour les entreprises de travail temporaire, le taux est fixé à 2 p. 100 ; dans ce dernier cas, il s'applique, à compter du 1er janvier 1992, aux salaires payés pendant l'année en cours, quelles que soient la nature et la date de la conclusion des contrats de travail.
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Dans le cadre de l'obligation définie à l'alinéa précédent :
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1° Les employeurs effectuent un versement au moins égal à 0,15 p. 100 des salaires de l'année de référence à un organisme paritaire agréé par l'Etat au titre du congé individuel de formation. Ce pourcentage est porté à 0,20 p. 100 à compter du 1er janvier 1993 ; pour les entreprises de travail temporaire, le taux est porté à 0,30 p. 100 à compter du 1er janvier 1992 ;
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Des accords de branches étendus tels que mentionnés à l'article L. 932-2 définissent les conditions dans lesquelles une partie de ce versement, ne pouvant excéder 50 p. 100 de celui-ci, est attribuée à l'organisme collecteur paritaire agréé de la branche professionnelle concernée et est affectée au capital de temps de formation.
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Les sommes ainsi perçues au titre du plan de formation doivent être individualisées dans les comptes de l'organisme collecteur.
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Un décret en Conseil d'Etat précise les modalités d'application des deux alinéas ci-dessus.
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2° Les employeurs consacrent 0,30 p. 100 des salaires de l'année précédente majorés du taux d'évolution du salaire moyen par tête aux contrats d'insertion en alternance.
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Les pourcentages mentionnés aux deux alinéas ci-dessus peuvent être revalorisés par la loi après consultation de la commission permanente du Conseil national de la formation professionnelle, de la promotion sociale et de l'emploi prévue à l'article L. 910-1.
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Sous réserve des dispositions qui précèdent et de celles de l'article L. 950-2-4, les employeurs s'acquittent de l'obligation prévue à l'article L. 950-1 :
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1° En finançant des actions de formation ou des actions permettant de réaliser un bilan de compétences au bénéfice de leurs personnels dans le cadre d'un plan de formation dans les conditions définies aux articles L. 932-6 et L. 932-1 et au titre des congés de formation prévus à l'article L. 931-1 ;
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2° En contribuant au financement d'un fonds d'assurance-formation créé en application de l'article L. 961-8 ;
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3° En finançant des actions de formation au bénéfice de travailleurs privés d'emploi, organisés dans des centres de formation conventionnés par l'Etat ou par les régions, en application de l'article L. 940-1 ci-dessus;
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4° En effectuant, dans la limite de 10 p. 100 du montant de la participation à laquelle ils sont tenus au titre de l'année en cours, des versements à des organismes de formation dont le programme annuel d'actions, d'études, de recherche et d'expérimentation est agréé soit au plan national en raison de son intérêt sur le plan régional après avis du comité régional de la formation professionnelle, de la promotion sociale et de l'emploi compétent, en conformité avec les objectifs définis au premier alinéa de l'article L. 900-1. Cet agrément est prononcé pour un an. Il est éventuellement renouvelé au vu d'un rapport faisant ressortir l'activité des organismes concernés au cours de l'exercice écoulé.
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5° En contribuant au financement des dépenses de fonctionnement des conventions de conversion prévues à l'article L. 322-3.
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6° En finançant les actions de formation prévues à l'article L. 122-28-7.
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Sont regardées comme des actions de formation au sens du 1° et du 3° du présent article et peuvent également faire l'objet d'un financement soit par les fonds d'assurance-formation, soit dans le cadre des dispositions de l'article L. 950-2-4, les formations destinées à permettre aux cadres bénévoles du mouvement coopératif, associatif ou mutualiste d'acquérir les compétences nécessaires à l'exercice de leurs responsabilités.
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" } }, "LEGIARTI000006651486": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-07-03", "DATE_DEBUT": "1997-11-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006651486", "URL": "article/LEGI/ARTI/00/00/06/65/14/LEGIARTI000006651486.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X951L01AXXAE" } }, "NOTA": { "CONTENU": "

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L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651516", "@num": "L951-11", "#text": "Code du travail - art. L951-11 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844692", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651525", "@num": "L951-13", "#text": "Code du travail - art. L951-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651494", "@num": "L951-2", "#text": "Code du travail - art. L951-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651497", "@num": "L951-3", "#text": "Code du travail - art. L951-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651501", "@num": "L951-5", "#text": "Code du travail - art. L951-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651507", "@num": "L951-8", "#text": "Code du travail - art. L951-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651510", "@num": "L951-9", "#text": "Code du travail - art. 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R950-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811202", "@num": "R950-2", "#text": "Code du travail - art. R950-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508668", "@num": "R950-20", "#text": "Code du travail - art. R950-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811218", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811228", "@num": "R950-25", "#text": "Code du travail - art. R950-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508766", "@num": "R950-3", "#text": "Code du travail - art. R950-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811248", "@num": "R950-30", "#text": "Code du travail - art. R950-30 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811253", "@num": "R950-32", "#text": "Code du travail - art. R950-32 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811662", "@num": "R950-7", "#text": "Code du travail - art. R950-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811668", "@num": "R950-8", "#text": "Code du travail - art. R950-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508364", "@num": "R964-1-16", "#text": "Code du travail - art. R964-1-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508423", "@num": "R964-1-2", "#text": "Code du travail - art. R964-1-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508396", "@num": "R964-1-8", "#text": "Code du travail - art. R964-1-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811368", "@num": "R964-11", "#text": "Code du travail - art. R964-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508337", "@num": "R964-13", "#text": "Code du travail - art. R964-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811419", "@num": "R964-15-1", "#text": "Code du travail - art. R964-15-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811423", "@num": "R964-15-3", "#text": "Code du travail - art. R964-15-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508302", "@num": "R964-16-6", "#text": "Code du travail - art. R964-16-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811448", "@num": "R964-17-2", "#text": "Code du travail - art. R964-17-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508278", "@num": "R964-18-1", "#text": "Code du travail - art. R964-18-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508346", "@num": "R964-8", "#text": "Code du travail - art. R964-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-9, L6331-19, L6331-20, L6331-64, L6331-14, L6331-15, L6331-16, L6331-17, L6331-18, R6331-3, R6331-4, R6331-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396053", "@num": "R2223-41", "#text": "Code général des collectivités territoriales - art. R2223-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1144", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006315258", "@num": "L135 A", "#text": "Livre des procédures fiscales - art. L135 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154306", "@fin": "2004-05-05", "#text": "Chapitre Ier : De la participation des employeurs occupant au minimum dix salariés", "@debut": "1992-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139913", "@fin": "2004-05-05", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue.", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "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": "LEGIARTI000006651482", "@fin": "1992-07-19", "@num": "L951-1", "@etat": "MODIFIE", "@debut": "1992-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651483", "@fin": "1993-01-30", "@num": "L951-1", "@etat": "MODIFIE", "@debut": "1992-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651484", "@fin": "1995-02-05", "@num": "L951-1", "@etat": "MODIFIE", "@debut": "1993-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651485", "@fin": "1997-11-19", "@num": "L951-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651486", "@fin": "1998-07-03", "@num": "L951-1", "@etat": "MODIFIE", "@debut": "1997-11-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651487", "@fin": "2002-01-18", "@num": "L951-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651488", "@fin": "2004-05-05", "@num": "L951-1", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651489", "@fin": "2004-06-26", "@num": "L951-1", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651490", "@fin": "2005-07-01", "@num": "L951-1", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651491", "@fin": "2005-08-03", "@num": "L951-1", "@etat": "MODIFIE", "@debut": "2005-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651492", "@fin": "2008-05-01", "@num": "L951-1", "@etat": "ABROGE", "@debut": "2005-08-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant au minimum dix salariés doivent consacrer au financement des actions définies à l'article L. 950-1 un pourcentage minimal de 1,2 p. 100 du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, ou aux chapitres II et III du titre II du livre VII du code rural, pour les employeurs de salariés visés à l'article 1144 dudit code, des salaires payés pendant l'année en cours. Ce pourcentage est porté à 1,4 p. 100 à compter du 1er janvier 1992 et à 1,5 p. 100 à compter du 1er janvier 1993. Pour les entreprises de travail temporaire, le taux est fixé à 2 p. 100 ; dans ce dernier cas, il s'applique, à compter du 1er janvier 1992, aux salaires payés pendant l'année en cours, quelles que soient la nature et la date de la conclusion des contrats de travail.
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Dans le cadre de l'obligation définie à l'alinéa précédent :
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1° Les employeurs effectuent un versement au moins égal à 0,15 p. 100 des salaires de l'année de référence à un organisme paritaire agréé par l'Etat au titre du congé individuel de formation. Ce pourcentage est porté à 0,20 p. 100 à compter du 1er janvier 1993 ; pour les entreprises de travail temporaire, le taux est porté à 0,30 p. 100 à compter du 1er janvier 1992 ;
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Des accords de branches étendus tels que mentionnés à l'article L. 932-2 définissent les conditions dans lesquelles une partie de ce versement, ne pouvant excéder 50 p. 100 de celui-ci, est attribuée à l'organisme collecteur paritaire agréé de la branche professionnelle concernée et est affectée au capital de temps de formation.
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Les sommes ainsi perçues au titre du plan de formation doivent être individualisées dans les comptes de l'organisme collecteur.
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Un décret en Conseil d'Etat précise les modalités d'application des deux alinéas ci-dessus.
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2° Les employeurs consacrent 0,30 p. 100 des salaires de l'année précédente majorés du taux d'évolution du salaire moyen par tête aux contrats d'insertion en alternance.
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Les pourcentages mentionnés aux deux alinéas ci-dessus peuvent être revalorisés par la loi après consultation de la commission permanente du Conseil national de la formation professionnelle, de la promotion sociale et de l'emploi prévue à l'article L. 910-1.
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Sous réserve des dispositions qui précèdent et de celles de l'article L. 951-5, les employeurs s'acquittent de l'obligation prévue à l'article L. 950-1 :
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1° En finançant des actions de formation ou des actions permettant de réaliser un bilan de compétences au bénéfice de leurs personnels dans le cadre d'un plan de formation dans les conditions définies aux articles L. 933-3 et L. 933-1 et au titre des congés de formation prévus à l'article L. 931-1 ;
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2° En contribuant au financement d'un fonds d'assurance-formation créé en application de l'article L. 961-8 ;
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3° En finançant des actions de formation au bénéfice de travailleurs privés d'emploi, organisés dans des centres de formation conventionnés par l'Etat ou par les régions, en application de l'article L. 941-1 ci-dessus;
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4° En effectuant, dans la limite de 10 p. 100 du montant de la participation à laquelle ils sont tenus au titre de l'année en cours, des versements à des organismes de formation dont le programme annuel d'actions, d'études, de recherche et d'expérimentation est agréé soit au plan national en raison de son intérêt sur le plan régional après avis du comité régional de la formation professionnelle, de la promotion sociale et de l'emploi compétent, en conformité avec les objectifs définis au premier alinéa de l'article L. 900-1. Cet agrément est prononcé pour un an. Il est éventuellement renouvelé au vu d'un rapport faisant ressortir l'activité des organismes concernés au cours de l'exercice écoulé.
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5° En contribuant au financement des dépenses de fonctionnement des conventions de conversion prévues à l'article L. 322-3.
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6° En finançant les actions de formation prévues à l'article L. 122-28-7.
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Sont regardées comme des actions de formation au sens du 1° et du 3° du présent article et peuvent également faire l'objet d'un financement soit par les fonds d'assurance-formation, soit dans le cadre des dispositions de l'article L. 951-5, les formations destinées à permettre aux cadres bénévoles du mouvement coopératif, associatif ou mutualiste d'acquérir les compétences nécessaires à l'exercice de leurs responsabilités.
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Pour le secteur des entreprises de pêche maritime et de cultures marines, l'employeur verse à l'organisme collecteur paritaire agréé mentionné au troisième alinéa de l'article L. 953-4 la fraction de la contribution qui n'aurait pas été utilisée directement au financement de la formation professionnelle au profit de ses salariés.
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Les employeurs occupant au minimum dix salariés doivent consacrer au financement des actions définies à l'article L. 950-1 un pourcentage minimal de 1,2 p. 100 du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, ou aux chapitres II et III du titre II du livre VII du code rural, pour les employeurs de salariés visés à l'article 1144 dudit code, des rémunérations versées pendant l'année en cours. Ce pourcentage est porté à 1,4 p. 100 à compter du 1er janvier 1992 et à 1,5 p. 100 à compter du 1er janvier 1993. Pour les entreprises de travail temporaire, le taux est fixé à 2 p. 100 ; dans ce dernier cas, il s'applique, à compter du 1er janvier 1992, aux rémunérations versées pendant l'année en cours, quelles que soient la nature et la date de la conclusion des contrats de travail.
\n
\n
Dans le cadre de l'obligation définie à l'alinéa précédent :
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1° Les employeurs effectuent un versement au moins égal à 0,15 p. 100 des rémunérations de l'année de référence à un organisme paritaire agréé par l'Etat au titre du congé individuel de formation. Ce pourcentage est porté à 0,20 p. 100 à compter du 1er janvier 1993 ; pour les entreprises de travail temporaire, le taux est porté à 0,30 p. 100 à compter du 1er janvier 1992 ;
\n
Des accords de branches étendus tels que mentionnés à l'article L. 932-2 définissent les conditions dans lesquelles une partie de ce versement, ne pouvant excéder 50 p. 100 de celui-ci, est attribuée à l'organisme collecteur paritaire agréé de la branche professionnelle concernée et est affectée au capital de temps de formation.
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Les sommes ainsi perçues au titre du plan de formation doivent être individualisées dans les comptes de l'organisme collecteur.
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Un décret en Conseil d'Etat précise les modalités d'application des deux alinéas ci-dessus.
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2° Les employeurs consacrent 0,30 p. 100 des rémunérations de l'année précédente majorés du taux d'évolution du salaire moyen par tête aux contrats d'insertion en alternance.
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Les pourcentages mentionnés aux deux alinéas ci-dessus peuvent être revalorisés par la loi après consultation de la commission permanente du Conseil national de la formation professionnelle, de la promotion sociale et de l'emploi prévue à l'article L. 910-1.
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Sous réserve des dispositions qui précèdent et de celles de l'article L. 951-5, les employeurs s'acquittent de l'obligation prévue à l'article L. 950-1 :
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1° En finançant des actions de formation ou des actions permettant de réaliser un bilan de compétences au bénéfice de leurs personnels dans le cadre d'un plan de formation dans les conditions définies aux articles L. 933-3 et L. 933-1 et au titre des congés de formation prévus à l'article L. 931-1 ;
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2° En contribuant au financement d'un fonds d'assurance-formation créé en application de l'article L. 961-8 ;
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3° En finançant des actions de formation au bénéfice de travailleurs privés d'emploi, organisés dans des centres de formation conventionnés par l'Etat ou par les régions, en application de l'article L. 941-1 ci-dessus;
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4° En effectuant, dans la limite de 10 p. 100 du montant de la participation à laquelle ils sont tenus au titre de l'année en cours, des versements à des organismes de formation dont le programme annuel d'actions, d'études, de recherche et d'expérimentation est agréé soit au plan national en raison de son intérêt sur le plan régional après avis du comité régional de la formation professionnelle, de la promotion sociale et de l'emploi compétent, en conformité avec les objectifs définis au premier alinéa de l'article L. 900-1. Cet agrément est prononcé pour un an. Il est éventuellement renouvelé au vu d'un rapport faisant ressortir l'activité des organismes concernés au cours de l'exercice écoulé.
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5° En contribuant au financement des dépenses de fonctionnement des conventions de conversion prévues à l'article L. 322-3.
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6° En finançant les actions de formation prévues à l'article L. 122-28-7.
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Sont regardées comme des actions de formation au sens du 1° et du 3° du présent article et peuvent également faire l'objet d'un financement soit par les fonds d'assurance-formation, soit dans le cadre des dispositions de l'article L. 951-5, les formations destinées à permettre aux cadres bénévoles du mouvement coopératif, associatif ou mutualiste d'acquérir les compétences nécessaires à l'exercice de leurs responsabilités.
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Pour le secteur des entreprises de pêche maritime et de cultures marines, l'employeur verse à l'organisme collecteur paritaire agréé mentionné au troisième alinéa de l'article L. 953-4 la fraction de la contribution qui n'aurait pas été utilisée directement au financement de la formation professionnelle au profit de ses salariés.
" } }, "LEGIARTI000006651528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L952-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-01-30", "DATE_DEBUT": "1995-02-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006651528", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651528.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X952L01AXXAC" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274268", "@num": "30", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGITEXT000006081298", "#text": "Décret n°93-280 du 3 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000712572", "@nortexte": "TEFF9300168D", "@numtexte": "93-280", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-03" }, { "@id": "LEGIARTI000006666746", "@num": "3", "#text": "Décret n°94-936 du 28 octobre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549885", "@nortexte": "TEFF9401016D", "@numtexte": "94-936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-28" }, { "@id": "LEGIARTI000006696911", "@num": "107", "#text": "Loi n°95-116 du 4 février 1995 - art. 107 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006696911", "@num": "107", "#text": "Loi n°95-116 du 4 février 1995 - 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L952-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651545", "@num": "L952-5", "#text": "Code du travail - art. L952-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651548", "@num": "L952-6", "#text": "Code du travail - art. L952-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651551", "@num": "L953-1", "#text": "Code du travail - art. L953-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651565", "@num": "L954", "#text": "Code du travail - art. L954 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651599", "@num": "L961-12", "#text": "Code du travail - art. L961-12 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651603", "@num": "L961-13", "#text": "Code du travail - art. L961-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651660", "@num": "L981-2", "#text": "Code du travail - art. L981-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023051526", "@num": "L981-4", "#text": "Code du travail - art. L981-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651805", "@num": "L983-1", "#text": "Code du travail - art. L983-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844665", "@num": "L991-3", "#text": "Code du travail - art. L991-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651770", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508777", "@num": "R950-1", "#text": "Code du travail - art. R950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508702", "@num": "R950-14", "#text": "Code du travail - art. R950-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508651", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508743", "@num": "R950-9", "#text": "Code du travail - art. R950-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811259", "@num": "R952-1", "#text": "Code du travail - art. R952-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811261", "@num": "R952-2", "#text": "Code du travail - art. R952-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508642", "@num": "R952-3", "#text": "Code du travail - art. R952-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508638", "@num": "R952-4", "#text": "Code du travail - art. R952-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811272", "@num": "R952-5", "#text": "Code du travail - art. R952-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811274", "@num": "R953-1", "#text": "Code du travail - art. R953-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508364", "@num": "R964-1-16", "#text": "Code du travail - art. R964-1-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508423", "@num": "R964-1-2", "#text": "Code du travail - art. R964-1-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508302", "@num": "R964-16-6", "#text": "Code du travail - art. R964-16-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508278", "@num": "R964-18-1", "#text": "Code du travail - art. R964-18-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-3, L6331-63, R6331-1, L6331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1144", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006315258", "@num": "L135 A", "#text": "Livre des procédures fiscales - art. L135 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154307", "@fin": "2004-05-05", "#text": "Chapitre II : De la participation des employeurs occupant moins de dix salariés", "@debut": "1992-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139913", "@fin": "2004-05-05", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue.", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "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": "LEGIARTI000006651526", "@fin": "1993-01-01", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651527", "@fin": "1995-02-05", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651528", "@fin": "1996-01-30", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651529", "@fin": "1997-11-19", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1996-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651530", "@fin": "1998-07-03", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1997-11-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651531", "@fin": "2002-01-01", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651532", "@fin": "2002-01-18", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651533", "@fin": "2004-05-05", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651534", "@fin": "2008-05-01", "@num": "L952-1", "@etat": "ABROGE", "@debut": "2004-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées au titre VII du livre VII du présent code, doivent consacrer au financement des actions définies à l'article L. 950-1 un pourcentage minimal de 0,15 p. 100 du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, ou aux chapitres II et III du titre II du livre VII du code rural, pour les employeurs de salariés visés à l'article 1144 dudit code, des salaires payés pendant l'année en cours. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 100 F ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées à l'alinéa précédent est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat. Toutefois, au titre de la première année d'application de cette obligation, le versement est effectué avant le 1er mai 1993.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
" } }, "LEGIARTI000006651529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L952-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-11-19", "DATE_DEBUT": "1996-01-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006651529", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651529.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X952L01AXXAD" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274268", "@num": "30", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGITEXT000006081298", "#text": "Décret n°93-280 du 3 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000712572", "@nortexte": "TEFF9300168D", "@numtexte": "93-280", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-03" }, { "@id": "LEGIARTI000006666746", "@num": "3", "#text": "Décret n°94-936 du 28 octobre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549885", "@nortexte": "TEFF9401016D", "@numtexte": "94-936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-28" }, { "@id": "LEGIARTI000006696911", "@num": "107", "#text": "Loi n°95-116 du 4 février 1995 - art. 107 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006319297", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGITEXT000005620131", "#text": "Arrêté du 4 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670622", "@num": "1", "#text": "Arrêté du 4 janvier 1996 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670622", "@num": "1", "#text": "Arrêté du 4 janvier 1996 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670623", "@num": "2", "#text": "Arrêté du 4 janvier 1996 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670624", "@num": "3", "#text": "Arrêté du 4 janvier 1996 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670625", "@num": "4", "#text": "Arrêté du 4 janvier 1996 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670626", "@num": "5", "#text": "Arrêté du 4 janvier 1996 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670626", "@num": "5", "#text": "Arrêté du 4 janvier 1996 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670627", "@num": "6", "#text": "Arrêté du 4 janvier 1996 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006658246", "@num": "3", "#text": "Loi n°96-63 du 29 janvier 1996 - art. 3 (V) JORF 30 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "LEGIARTI000006660903", "@num": "2", "#text": "Décret n°99-320 du 26 avril 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575888", "@nortexte": "MESS9920826D", "@numtexte": "99-320", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-26" }, { "@id": "LEGIARTI000006659055", "@num": "35", "#text": "Loi n°2004-391 du 4 mai 2004 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613810", "@nortexte": "SOCX0300159L", "@numtexte": "2004-391", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-04" }, { "@id": "LEGIARTI000006237507", "@num": "1", "#text": "Décret n°2004-1532 du 31 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000628987", "@nortexte": "PRMX0407933D", "@numtexte": "2004-1532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-31" }, { "@id": "LEGIARTI000006295363", "@num": "163 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294377", "@num": "202 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017866726", "@num": "39", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303873", "@num": "235 ter KA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303882", "@num": "235 ter KD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518303", "@num": "D981-10", "#text": "Code du travail - art. D981-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518330", "@num": "D981-5", "#text": "Code du travail - art. D981-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518321", "@num": "D981-7", "#text": "Code du travail - art. D981-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646732", "@num": "L122-3-4", "#text": "Code du travail - art. L122-3-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904278", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981918", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904340", "@num": "L6331-63", "#text": "Code du travail - art. L6331-63 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651492", "@num": "L951-1", "#text": "Code du travail - art. 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L954 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651599", "@num": "L961-12", "#text": "Code du travail - art. L961-12 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651603", "@num": "L961-13", "#text": "Code du travail - art. L961-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651660", "@num": "L981-2", "#text": "Code du travail - art. L981-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023051526", "@num": "L981-4", "#text": "Code du travail - art. L981-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651805", "@num": "L983-1", "#text": "Code du travail - art. L983-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844665", "@num": "L991-3", "#text": "Code du travail - art. L991-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651770", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508777", "@num": "R950-1", "#text": "Code du travail - art. R950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508702", "@num": "R950-14", "#text": "Code du travail - art. R950-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508651", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508743", "@num": "R950-9", "#text": "Code du travail - art. R950-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811259", "@num": "R952-1", "#text": "Code du travail - art. 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R952-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811274", "@num": "R953-1", "#text": "Code du travail - art. R953-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508364", "@num": "R964-1-16", "#text": "Code du travail - art. R964-1-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508423", "@num": "R964-1-2", "#text": "Code du travail - art. R964-1-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508302", "@num": "R964-16-6", "#text": "Code du travail - art. R964-16-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508278", "@num": "R964-18-1", "#text": "Code du travail - art. R964-18-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-3, L6331-63, R6331-1, L6331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1144", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006315258", "@num": "L135 A", "#text": "Livre des procédures fiscales - art. L135 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154307", "@fin": "2004-05-05", "#text": "Chapitre II : De la participation des employeurs occupant moins de dix salariés", "@debut": "1992-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139913", "@fin": "2004-05-05", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue.", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "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": "LEGIARTI000006651526", "@fin": "1993-01-01", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651527", "@fin": "1995-02-05", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651528", "@fin": "1996-01-30", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651529", "@fin": "1997-11-19", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1996-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651530", "@fin": "1998-07-03", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1997-11-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651531", "@fin": "2002-01-01", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651532", "@fin": "2002-01-18", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651533", "@fin": "2004-05-05", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651534", "@fin": "2008-05-01", "@num": "L952-1", "@etat": "ABROGE", "@debut": "2004-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées aux chapitres Ier et III du titre VII du livre VII du présent code, doivent consacrer au financement des actions définies à l'article L. 950-1 un pourcentage minimal de 0,15 p. 100 du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, ou aux chapitres II et III du titre II du livre VII du code rural, pour les employeurs de salariés visés à l'article 1144 dudit code, des salaires payés pendant l'année en cours. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 100 F ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées à l'alinéa précédent est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat. Toutefois, au titre de la première année d'application de cette obligation, le versement est effectué avant le 1er mai 1993.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
" } }, "LEGIARTI000006651530": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L952-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-07-03", "DATE_DEBUT": "1997-11-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006651530", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651530.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X952L01AXXAE" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274268", "@num": "30", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGITEXT000006081298", "#text": "Décret n°93-280 du 3 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000712572", "@nortexte": "TEFF9300168D", "@numtexte": "93-280", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-03" }, { "@id": "LEGIARTI000006666746", "@num": "3", "#text": "Décret n°94-936 du 28 octobre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549885", "@nortexte": "TEFF9401016D", "@numtexte": "94-936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-28" }, { "@id": "LEGIARTI000006696911", "@num": "107", "#text": "Loi n°95-116 du 4 février 1995 - art. 107 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006319297", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGITEXT000005620131", "#text": "Arrêté du 4 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670622", "@num": "1", "#text": "Arrêté du 4 janvier 1996 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670622", "@num": "1", "#text": "Arrêté du 4 janvier 1996 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670623", "@num": "2", "#text": "Arrêté du 4 janvier 1996 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670624", "@num": "3", "#text": "Arrêté du 4 janvier 1996 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670625", "@num": "4", "#text": "Arrêté du 4 janvier 1996 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670626", "@num": "5", "#text": "Arrêté du 4 janvier 1996 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670626", "@num": "5", "#text": "Arrêté du 4 janvier 1996 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670627", "@num": "6", "#text": "Arrêté du 4 janvier 1996 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006624185", "@num": "51", "#text": "Loi n°97-1051 du 18 novembre 1997 - art. 51 () JORF 19 novembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000751904", "@nortexte": "AGRX9600072L", "@numtexte": "97-1051", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-11-18" }, { "@id": "LEGIARTI000006660903", "@num": "2", "#text": "Décret n°99-320 du 26 avril 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575888", "@nortexte": "MESS9920826D", "@numtexte": "99-320", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-26" }, { "@id": "LEGIARTI000006659055", "@num": "35", "#text": "Loi n°2004-391 du 4 mai 2004 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613810", "@nortexte": "SOCX0300159L", "@numtexte": "2004-391", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-04" }, { "@id": "LEGIARTI000006237507", "@num": "1", "#text": "Décret n°2004-1532 du 31 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000628987", "@nortexte": "PRMX0407933D", "@numtexte": "2004-1532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-31" }, { "@id": "LEGIARTI000006295363", "@num": "163 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294377", "@num": "202 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017866726", "@num": "39", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303873", "@num": "235 ter KA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303882", "@num": "235 ter KD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518303", "@num": "D981-10", "#text": "Code du travail - art. 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R952-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811272", "@num": "R952-5", "#text": "Code du travail - art. R952-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811274", "@num": "R953-1", "#text": "Code du travail - art. R953-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508364", "@num": "R964-1-16", "#text": "Code du travail - art. R964-1-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508423", "@num": "R964-1-2", "#text": "Code du travail - art. R964-1-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508302", "@num": "R964-16-6", "#text": "Code du travail - art. R964-16-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508278", "@num": "R964-18-1", "#text": "Code du travail - art. R964-18-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-3, L6331-63, R6331-1, L6331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1144", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006315258", "@num": "L135 A", "#text": "Livre des procédures fiscales - art. L135 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154307", "@fin": "2004-05-05", "#text": "Chapitre II : De la participation des employeurs occupant moins de dix salariés", "@debut": "1992-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139913", "@fin": "2004-05-05", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue.", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "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": "LEGIARTI000006651526", "@fin": "1993-01-01", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651527", "@fin": "1995-02-05", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651528", "@fin": "1996-01-30", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651529", "@fin": "1997-11-19", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1996-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651530", "@fin": "1998-07-03", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1997-11-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651531", "@fin": "2002-01-01", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651532", "@fin": "2002-01-18", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651533", "@fin": "2004-05-05", "@num": "L952-1", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651534", "@fin": "2008-05-01", "@num": "L952-1", "@etat": "ABROGE", "@debut": "2004-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées aux chapitres Ier et III du titre VII du livre VII du présent code, doivent consacrer au financement des actions définies à l'article L. 950-1 un pourcentage minimal de 0,15 p. 100 du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, ou aux chapitres II et III du titre II du livre VII du code rural, pour les employeurs de salariés visés à l'article 1144 dudit code, des salaires payés pendant l'année en cours. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 100 F ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées à l'alinéa précédent est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat. Toutefois, au titre de la première année d'application de cette obligation, le versement est effectué avant le 1er mai 1993.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
\n
S'agissant des entreprises de pêche maritime et de cultures marines, l'employeur reverse le montant de cette contribution à l'organisme collecteur paritaire agréé mentionné au troisième alinéa de l'article L. 953-4.
" } }, "LEGIARTI000006651531": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L952-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1998-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006651531", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651531.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X952L01AXXAF" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274268", "@num": "30", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGITEXT000006081298", "#text": "Décret n°93-280 du 3 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000712572", "@nortexte": "TEFF9300168D", "@numtexte": "93-280", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-03" }, { "@id": "LEGIARTI000006666746", "@num": "3", "#text": "Décret n°94-936 du 28 octobre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549885", "@nortexte": "TEFF9401016D", "@numtexte": "94-936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-28" }, { "@id": "LEGIARTI000006696911", "@num": "107", "#text": "Loi n°95-116 du 4 février 1995 - art. 107 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006319297", "@num": "10", "#text": "Loi - 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R964-1-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508302", "@num": "R964-16-6", "#text": "Code du travail - art. R964-16-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508278", "@num": "R964-18-1", "#text": "Code du travail - art. R964-18-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-3, L6331-63, R6331-1, L6331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1144", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006315258", "@num": "L135 A", "#text": "Livre des procédures fiscales - art. 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Les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées aux chapitres Ier et III du titre VII du livre VII du présent code, doivent consacrer au financement des actions définies à l'article L. 950-1 un pourcentage minimal de 0,15 p. 100 du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, ou aux chapitres II et III du titre II du livre VII du code rural, pour les employeurs de salariés visés à l'article 1144 dudit code, des rémunérations versées pendant l'année en cours. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 100 F ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées à l'alinéa précédent est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat. Toutefois, au titre de la première année d'application de cette obligation, le versement est effectué avant le 1er mai 1993.
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L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
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S'agissant des entreprises de pêche maritime et de cultures marines, l'employeur reverse le montant de cette contribution à l'organisme collecteur paritaire agréé mentionné au troisième alinéa de l'article L. 953-4.
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Article 107 AUTONOME VIGUEUR, en vigueur depuis le 05/02/1995 (LOI no 95-116 du 4 février 1995 portant diverses dispositions d'ordre social (1))