{ "article": { "LEGIARTI000006748427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R241-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006748427", "URL": "article/LEGI/ARTI/00/00/06/74/84/LEGIARTI000006748427.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX2X241R04AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS REGLEMENTAIRES", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS REGLEMENTAIRES", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775481", "@num": "3", "#text": "Décret n°90-1009 du 14 novembre 1990 - art. 3 () JORF 15 novembre 1990 en vigueur le 1er décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000343624", "@nortexte": "SPSX9010031D", "@numtexte": "90-1009", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-14" }, { "@id": "LEGIARTI000006741928", "@num": "L241-10", "#text": "Code de la sécurité sociale. - art. L241-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741928", "@num": "L241-10", "#text": "Code de la sécurité sociale. - art. L241-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173350", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions communes.", "@debut": "1990-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156576", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141857", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126954", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action de prévention - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748426", "@fin": "1990-12-01", "@num": "R241-4", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006748427", "@fin": "2999-01-01", "@num": "R241-4", "@etat": "VIGUEUR", "@debut": "1990-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'arrêté mentionné au premier alinéa de l'article L. 241-10 est pris par le ministre chargé de la sécurité sociale.
\n
" } }, "LEGIARTI000006741928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-28", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006741928", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006797982", "@num": "L443-12", "#text": "Code de l'action sociale et des familles - art. L443-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736079", "@num": "D241-5", "#text": "Code de la sécurité sociale. - art. D241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047634579", "@num": "D241-5", "#text": "Code de la sécurité sociale. - art. D241-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735804", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735806", "@num": "D241-5-3", "#text": "Code de la sécurité sociale. - art. D241-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038027019", "@num": "D241-5-3", "#text": "Code de la sécurité sociale. - art. D241-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735808", "@num": "D241-5-4", "#text": "Code de la sécurité sociale. - art. 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D241-5-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735812", "@num": "D241-5-6", "#text": "Code de la sécurité sociale. - art. D241-5-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735812", "@num": "D241-5-6", "#text": "Code de la sécurité sociale. - art. D241-5-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030508287", "@num": "D241-5-7", "#text": "Code de la sécurité sociale. - art. D241-5-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686598", "@num": "L241-11", "#text": "Code de la sécurité sociale. - art. L241-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947554", "@num": "L241-5", "#text": "Code de la sécurité sociale. - art. L241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701077", "@num": "L243-1-2", "#text": "Code de la sécurité sociale. - art. 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Les personnes seules, bénéficiaires d'un avantage de vieillesse servi en application du présent code et se trouvant dans l'obligation, pour accomplir les actes ordinaires de la vie, d'avoir recours à l'assistance d'une tierce personne salariée, sont exonérées, sur leur demande, par l'organisme chargé du recouvrement, du versement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales dues au titre de l'emploi de ladite personne. Un arrêté ministériel fixe les conditions d'application du présent alinéa.
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Les dispositions de l'alinéa précédent sont applicables aux bénéficiaires de l'aide sociale aux personnes âgées et aux grands infirmes, vivant seuls, titulaires de l'allocation compensatrice ainsi qu'aux personnes ayant dépassé un âge déterminé qui perçoivent l'allocation représentative de services ménagers, au titre de l'aide ménagère rémunérée par cette allocation.
\n
" } }, "LEGIARTI000006741929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-31", "DATE_DEBUT": "1987-01-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006741929", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741929.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAB" } }, "NOTA": { "CONTENU": "

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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006757134", "@num": "38", "#text": "Loi n°87-39 du 27 janvier 1987 - art. 38 (V) JORF 28 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508807", "@numtexte": "87-39", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-01-27" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - 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R7232-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747511", "@num": "R7232-20", "#text": "Code du travail - art. R7232-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747551", "@num": "R7232-21", "#text": "Code du travail - art. R7232-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747535", "@num": "R7232-22", "#text": "Code du travail - art. R7232-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579324", "@num": "R7232-23", "#text": "Code du travail - art. R7232-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579328", "@num": "R7232-24", "#text": "Code du travail - art. R7232-24 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597771", "@num": "D741-98", "#text": "Code rural - art. D741-98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580774", "@num": "1031-4", "#text": "Code rural ancien - art. 1031-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597774", "@num": "D741-100", "#text": "Code rural et de la pêche maritime - art. D741-100 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597775", "@num": "D741-101", "#text": "Code rural et de la pêche maritime - art. D741-101 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597777", "@num": "D741-103", "#text": "Code rural et de la pêche maritime - art. D741-103 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597772", "@num": "D741-99", "#text": "Code rural et de la pêche maritime - art. D741-99 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798428", "@num": "L741-27", "#text": "Code rural et de la pêche maritime - art. L741-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794193", "@num": "L18", "#text": "Code des pensions militaires d'invalidité et des v - art. L18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794164", "@num": "L2", "#text": "Code des pensions militaires d'invalidité et des v - art. L2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185894", "@fin": "1988-01-06", "#text": "Section 4 : Dispositions communes.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172558", "@fin": "1988-01-06", "#text": "Chapitre 1er : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156051", "@fin": "1988-01-06", "#text": "TITRE IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141609", "@fin": "1988-01-06", "#text": "ACTION SANITAIRE ET SOCIALE DES CAISSES.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126887", "@fin": "1988-01-06", "#text": "LIVRE II : ORGANISATION DU REGIME GENERAL", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741928", "@fin": "1987-01-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741929", "@fin": "1987-07-31", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741930", "@fin": "1988-01-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741931", "@fin": "1989-07-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741932", "@fin": "1990-01-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1989-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741933", "@fin": "1993-01-30", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741934", "@fin": "1997-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1993-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741935", "@fin": "1998-12-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741936", "@fin": "2002-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006741937", "@fin": "2001-12-26", "@num": "L241-10", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741938", "@fin": "2003-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741939", "@fin": "2004-06-26", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741940", "@fin": "2005-02-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741941", "@fin": "2005-07-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-02-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741942", "@fin": "2006-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741943", "@fin": "2007-03-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741944", "@fin": "2007-08-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741945", "@fin": "2008-04-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845500", "@fin": "2009-12-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2008-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535968", "@fin": "2010-07-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517706", "@fin": "2010-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des droits du salarié concerné aux prestations correspondantes de sécurité sociale, la rémunération d'une aide à domicile est exonérée totalement ou partiellement des cotisations d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée, à leur domicile, par :
\n
a) Des personnes vivant seules et des couples vivant indépendamment des autres membres de leur famille, sous réserve de satisfaire à une condition d'âge déterminée par décret ;
\n
b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionnée à l'article L. 541-1 ;
\n
c) Des personnes vivant seules, se trouvant dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires :
\n
- soit d'un avantage de vieillesse servi en application du présent code ;
\n
- soit d'une pension d'invalidité servie par un régime spécial de sécurité sociale, sous réserve d'avoir dépassé un âge déterminé par décret ;
\n
- soit d'une pension allouée aux militaires invalides au titre de l'article L. 2 du code des pensions militaires d'invalidité et des victimes de guerre, sous réserve d'avoir dépassé un âge déterminé par décret ;
\n
- soit de l'allocation compensatrice pour tierce personne ;
\n
- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de guerre.
\n
Le montant de l'exonération est, dans la limite d'un plafond déterminé par décret, fonction des cotisations mentionnées ci-dessus. L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
\n
Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec l'allocation de garde d'enfant à domicile prévue à l'article L. 533-1.
\n
" } }, "LEGIARTI000006741930": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-06", "DATE_DEBUT": "1987-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006741930", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741930.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAC" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006275368", "@num": "11", "#text": "Loi n°87-588 du 30 juillet 1987 - art. 11 () JORF 31 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - 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R7232-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747511", "@num": "R7232-20", "#text": "Code du travail - art. R7232-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747551", "@num": "R7232-21", "#text": "Code du travail - art. R7232-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747535", "@num": "R7232-22", "#text": "Code du travail - art. R7232-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579324", "@num": "R7232-23", "#text": "Code du travail - art. R7232-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579328", "@num": "R7232-24", "#text": "Code du travail - art. R7232-24 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597771", "@num": "D741-98", "#text": "Code rural - art. D741-98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580774", "@num": "1031-4", "#text": "Code rural ancien - art. 1031-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597774", "@num": "D741-100", "#text": "Code rural et de la pêche maritime - art. D741-100 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597775", "@num": "D741-101", "#text": "Code rural et de la pêche maritime - art. D741-101 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597777", "@num": "D741-103", "#text": "Code rural et de la pêche maritime - art. D741-103 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597772", "@num": "D741-99", "#text": "Code rural et de la pêche maritime - art. D741-99 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798428", "@num": "L741-27", "#text": "Code rural et de la pêche maritime - art. L741-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794193", "@num": "L18", "#text": "Code des pensions militaires d'invalidité et des v - art. L18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794164", "@num": "L2", "#text": "Code des pensions militaires d'invalidité et des v - art. L2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185894", "@fin": "1988-01-06", "#text": "Section 4 : Dispositions communes.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172558", "@fin": "1988-01-06", "#text": "Chapitre 1er : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156051", "@fin": "1988-01-06", "#text": "TITRE IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141609", "@fin": "1988-01-06", "#text": "ACTION SANITAIRE ET SOCIALE DES CAISSES.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126887", "@fin": "1988-01-06", "#text": "LIVRE II : ORGANISATION DU REGIME GENERAL", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741928", "@fin": "1987-01-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741929", "@fin": "1987-07-31", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741930", "@fin": "1988-01-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741931", "@fin": "1989-07-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741932", "@fin": "1990-01-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1989-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741933", "@fin": "1993-01-30", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741934", "@fin": "1997-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1993-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741935", "@fin": "1998-12-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741936", "@fin": "2002-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006741937", "@fin": "2001-12-26", "@num": "L241-10", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741938", "@fin": "2003-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741939", "@fin": "2004-06-26", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741940", "@fin": "2005-02-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741941", "@fin": "2005-07-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-02-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741942", "@fin": "2006-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741943", "@fin": "2007-03-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741944", "@fin": "2007-08-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741945", "@fin": "2008-04-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845500", "@fin": "2009-12-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2008-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535968", "@fin": "2010-07-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517706", "@fin": "2010-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des droits du salarié concerné aux prestations correspondantes de sécurité sociale, la rémunération d'une aide à domicile est exonérée totalement ou partiellement des cotisations d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée, à leur domicile, par :
\n
a) Des personnes vivant seules et des couples vivant indépendamment des autres membres de leur famille, sous réserve de satisfaire à une condition d'âge déterminée par décret ;
\n
b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionnée à l'article L. 541-1 ;
\n
c) Des personnes vivant seules, se trouvant dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires :
\n
- soit d'un avantage de vieillesse servi en application du présent code ou du code rural ;
\n
- soit d'une pension d'invalidité servie par un régime spécial de sécurité sociale, sous réserve d'avoir dépassé un âge déterminé par décret ;
\n
- soit d'une pension allouée aux militaires invalides au titre de l'article L. 2 du code des pensions militaires d'invalidité et des victimes de guerre, sous réserve d'avoir dépassé un âge déterminé par décret ;
\n
- soit de l'allocation compensatrice pour tierce personne ;
\n
- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de guerre.
\n
Le montant de l'exonération est, dans la limite d'un plafond déterminé par décret, fonction des cotisations mentionnées ci-dessus. L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
\n
Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec l'allocation de garde d'enfant à domicile prévue à l'article L. 533-1.
\n
" } }, "LEGIARTI000006741931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-12", "DATE_DEBUT": "1988-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006741931", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741931.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAD" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000509071", "#text": "Loi 88-16 1988-01-05 art. 1 II, art. 13 I, II JORF 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509071", "@nortexte": "ASEX8700175L", "@numtexte": "88-16", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGIARTI000006757215", "@num": "1", "#text": "Loi n°88-16 du 5 janvier 1988 - art. 1 (V) JORF 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509071", "@nortexte": "ASEX8700175L", "@numtexte": "88-16", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGIARTI000006275581", "@num": "13", "#text": "Loi n°88-16 du 5 janvier 1988 - art. 13 () JORF 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509071", "@nortexte": "ASEX8700175L", "@numtexte": "88-16", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - 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D741-100 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597775", "@num": "D741-101", "#text": "Code rural et de la pêche maritime - art. D741-101 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597777", "@num": "D741-103", "#text": "Code rural et de la pêche maritime - art. D741-103 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597772", "@num": "D741-99", "#text": "Code rural et de la pêche maritime - art. D741-99 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798428", "@num": "L741-27", "#text": "Code rural et de la pêche maritime - art. L741-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794193", "@num": "L18", "#text": "Code des pensions militaires d'invalidité et des v - art. L18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794164", "@num": "L2", "#text": "Code des pensions militaires d'invalidité et des v - art. L2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173061", "@fin": "1989-07-12", "#text": "Section 4 : Dispositions communes.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156325", "@fin": "1989-07-12", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141715", "@fin": "1989-07-12", "#text": "TITRE IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126929", "@fin": "1989-07-12", "#text": "LIVRE II : ORGANISATION DU REGIME GENERAL, ACTION DE PREVENTION, ACTION SANITAIRE ET SOCIALE DES CAISSES", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741928", "@fin": "1987-01-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741929", "@fin": "1987-07-31", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741930", "@fin": "1988-01-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741931", "@fin": "1989-07-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741932", "@fin": "1990-01-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1989-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741933", "@fin": "1993-01-30", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741934", "@fin": "1997-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1993-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741935", "@fin": "1998-12-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741936", "@fin": "2002-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006741937", "@fin": "2001-12-26", "@num": "L241-10", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741938", "@fin": "2003-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741939", "@fin": "2004-06-26", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741940", "@fin": "2005-02-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741941", "@fin": "2005-07-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-02-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741942", "@fin": "2006-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741943", "@fin": "2007-03-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741944", "@fin": "2007-08-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741945", "@fin": "2008-04-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845500", "@fin": "2009-12-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2008-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535968", "@fin": "2010-07-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517706", "@fin": "2010-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des droits du salarié concerné aux prestations correspondantes de sécurité sociale, la rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur domicile et pour leur service personnel, par :
\n a) Des personnes vivant seules et des couples vivant indépendamment des autres membres de leur famille, sous réserve de satisfaire à une condition d'âge déterminée par décret ; b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionnée à l'article L. 541-1 ; c) Des personnes vivant seules, se trouvant dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires :
\n - soit d'un avantage de vieillesse servi en application du présent code ou du code rural ; - soit d'une pension d'invalidité servie par un régime spécial de sécurité sociale, sous réserve d'avoir dépassé un âge déterminé par décret ; - soit d'une pension allouée aux militaires invalides au titre de l'article L. 2 du code des pensions militaires d'invalidité et des victimes de guerre, sous réserve d'avoir dépassé un âge déterminé par décret ; - soit de l'allocation compensatrice pour tierce personne ; - soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de guerre.
\n
L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
\n
Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec l'allocation de garde d'enfant à domicile prévue à l'article L. 533-1.
\n
" } }, "LEGIARTI000006741932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-25", "DATE_DEBUT": "1989-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006741932", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741932.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAE" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGIARTI000006681908", "@num": "7", "#text": "Loi n°89-475 du 10 juillet 1989 - art. 7 () JORF 12 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - 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"2001-12-26", "@num": "L241-10", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741938", "@fin": "2003-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741939", "@fin": "2004-06-26", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741940", "@fin": "2005-02-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741941", "@fin": "2005-07-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-02-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741942", "@fin": "2006-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741943", "@fin": "2007-03-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741944", "@fin": "2007-08-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741945", "@fin": "2008-04-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845500", "@fin": "2009-12-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2008-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535968", "@fin": "2010-07-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517706", "@fin": "2010-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des droits du salarié concerné aux prestations correspondantes de sécurité sociale, la rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur domicile et pour leur service personnel, par :
\n a) Des personnes vivant seules et des couples vivant indépendamment des autres membres de leur famille, sous réserve de satisfaire à une condition d'âge déterminée par décret ; b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionnée à l'article L. 541-1 ; c) Des personnes vivant seules, se trouvant dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires :
\n - soit d'un avantage de vieillesse servi en application du présent code ou du code rural ; - soit d'une pension d'invalidité servie par un régime spécial de sécurité sociale, sous réserve d'avoir dépassé un âge déterminé par décret ; - soit d'une pension allouée aux militaires invalides au titre de l'article L. 2 du code des pensions militaires d'invalidité et des victimes de guerre, sous réserve d'avoir dépassé un âge déterminé par décret ; - soit de l'allocation compensatrice pour tierce personne ; - soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de guerre.
\n
L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
\n Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec l'allocation de garde d'enfant à domicile prévue à l'article L. 533-1. Le bénéfice des dispositions du présent article est également ouvert dans les mêmes conditions aux personnes âgées ou handicapées adultes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes.
\n
" } }, "LEGIARTI000006741933": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-30", "DATE_DEBUT": "1990-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006741933", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741933.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGIARTI000006756676", "@num": "6", "#text": "Loi n°90-86 du 23 janvier 1990 - art. 6 () JORF 25 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000707200", "@nortexte": "SPSX8900124L", "@numtexte": "90-86", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741943", "@fin": "2007-03-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741944", "@fin": "2007-08-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741945", "@fin": "2008-04-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845500", "@fin": "2009-12-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2008-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535968", "@fin": "2010-07-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517706", "@fin": "2010-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des droits du salarié concerné aux prestations correspondantes de sécurité sociale, la rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur domicile et pour leur service personnel, par :
\n a) Des personnes vivant seules et des couples vivant indépendamment des autres membres de leur famille, sous réserve de satisfaire à une condition d'âge déterminée par décret ; b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionnée à l'article L. 541-1 ; c) Des personnes vivant seules, se trouvant dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires :
\n - soit d'un avantage de vieillesse servi en application du présent code ou du code rural ; - soit d'une pension d'invalidité servie par un régime spécial de sécurité sociale, sous réserve d'avoir dépassé un âge déterminé par décret ; - soit d'une pension allouée aux militaires invalides au titre de l'article L. 2 du code des pensions militaires d'invalidité et des victimes de guerre, sous réserve d'avoir dépassé un âge déterminé par décret ; - soit de l'allocation compensatrice pour tierce personne ; - soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de guerre.
\n
L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
\n Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec l'allocation de garde d'enfant à domicile prévue à l'article L. 533-1. Le bénéfice des dispositions du présent article est également ouvert dans les mêmes conditions aux personnes âgées ou handicapées adultes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes.
\n
Le droit à l'exonération est également ouvert aux personnes ou aux couples vivant avec des membres de leur famille et remplissant la condition d'âge fixée au a ci-dessus ou se trouvant dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires de l'un des avantages mentionnés au c ci-dessus, dès lors qu'ils emploient une aide à domicile pendant une durée au moins égale à un minimum fixé par décret.
" } }, "LEGIARTI000006741934": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-01-01", "DATE_DEBUT": "1993-01-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006741934", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741934.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGIARTI000006757716", "@num": "21", "#text": "Loi n°93-121 du 27 janvier 1993 - art. 21 (V) JORF 30 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. 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"@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des droits du salarié concerné aux prestations correspondantes de sécurité sociale, la rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur domicile et pour leur service personnel, par :
\n
a) Des personnes vivant seules et des couples vivant indépendamment des autres membres de leur famille, sous réserve de satisfaire à une condition d'âge déterminée par décret ;
\n
b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionnée à l'article L. 541-1 ;
\n
c) Des personnes vivant seules, se trouvant dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires :
\n
- soit d'un avantage de vieillesse servi en application du présent code ou du code rural ;
\n
- soit d'une pension d'invalidité servie par un régime spécial de sécurité sociale, sous réserve d'avoir dépassé un âge déterminé par décret ;
\n
- soit d'une pension allouée aux militaires invalides au titre de l'article L. 2 du code des pensions militaires d'invalidité et des victimes de guerre, sous réserve d'avoir dépassé un âge déterminé par décret ;
\n
- soit de l'allocation compensatrice pour tierce personne ;
\n
- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de guerre.
\n
L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
\n
Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec l'allocation de garde d'enfant à domicile prévue à l'article L. 533-1.
\n
Le bénéfice des dispositions du présent article est également ouvert dans les mêmes conditions aux personnes âgées ou handicapées adultes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes.
\n
Le droit à l'exonération est également ouvert aux personnes ou aux couples vivant avec des membres de leur famille et remplissant la condition d'âge fixée au a ci-dessus ou se trouvant dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires de l'un des avantages mentionnés au c ci-dessus, dès lors qu'ils emploient une aide à domicile pendant une durée au moins égale à un minimum fixé par décret.
\n
Les rémunérations des aides à domicile employées par les associations agréées au titre de l'article L. 129-1 du code du travail, les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale bénéficient d'une exonération de 30 p. 100 des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales.
" } }, "LEGIARTI000006741935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-12-27", "DATE_DEBUT": "1997-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006741935", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741935.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAH" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006681980", "@num": "2", "#text": "Loi n°97-60 du 24 janvier 1997 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000747703", "@nortexte": "TASX9601721L", "@numtexte": "97-60", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-01-24" }, { "@id": "LEGIARTI000006682010", "@num": "28", "#text": "Loi n°97-60 du 24 janvier 1997 - art. 28 () JORF 25 janvier 1997 en vigueur le 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000747703", "@nortexte": "TASX9601721L", "@numtexte": "97-60", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-01-24" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797982", "@num": "L443-12", "#text": "Code de l'action sociale et des familles - art. L443-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736079", "@num": "D241-5", "#text": "Code de la sécurité sociale. - art. D241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047634579", "@num": "D241-5", "#text": "Code de la sécurité sociale. - art. 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"@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des droits du salarié concerné aux prestations correspondantes de sécurité sociale, la rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur domicile et pour leur service personnel, par :
\n
a) Des personnes vivant seules et des couples vivant indépendamment des autres membres de leur famille, sous réserve de satisfaire à une condition d'âge déterminée par décret ;
\n
b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionnée à l'article L. 541-1 ;
\n
c) Des personnes vivant seules, se trouvant dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires :
\n
- soit d'un avantage de vieillesse servi en application du présent code ou du code rural ;
\n
- soit d'une pension d'invalidité servie par un régime spécial de sécurité sociale, sous réserve d'avoir dépassé un âge déterminé par décret ;
\n
- soit d'une pension allouée aux militaires invalides au titre de l'article L. 2 du code des pensions militaires d'invalidité et des victimes de guerre, sous réserve d'avoir dépassé un âge déterminé par décret ;
\n
- soit de l'allocation compensatrice pour tierce personne ;
\n
- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de guerre.
\n
d) Des personnes titulaires de la prestation spécifique dépendance visée à l'article 2 de la loi n° 97-60 du 24 janvier 1997 tendant à mieux répondre aux besoins des personnes âgées par l'institution d'une prestation spécifique dépendance.
\n
L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec l'allocation de garde d'enfant à domicile prévue à l'article L. 533-1.
\n
Le bénéfice des dispositions du présent article est également ouvert dans les mêmes conditions aux personnes âgées ou handicapées adultes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes.
\n
Le droit à l'exonération est également ouvert aux personnes ou aux couples vivant avec des membres de leur famille et remplissant la condition d'âge fixée au a ci-dessus ou se trouvant dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires de l'un des avantages mentionnés au c ci-dessus, dès lors qu'ils emploient une aide à domicile pendant une durée au moins égale à un minimum fixé par décret.
\n
Les rémunérations des aides à domicile employées par les associations agréées au titre de l'article L. 129-1 du code du travail, les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale bénéficient d'une exonération de 30 p. 100 des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales.
" } }, "LEGIARTI000006741936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1998-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006741936", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741936.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006681980", "@num": "2", "#text": "Loi n°97-60 du 24 janvier 1997 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000747703", "@nortexte": "TASX9601721L", "@numtexte": "97-60", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-01-24" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab) JORF 27 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. 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D241-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735804", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. 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"@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :
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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;
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b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionné à l'article L. 541-1 ;
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c) Des personnes titulaires :
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- soit de l'allocation compensatrice pour tierce personne ;
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- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;
\n
d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires :
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- soit d'un avantage de vieillesse servi en application du présent code ou du code rural ;
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- soit d'une pension d'invalidité servie par un régime spécial de sécurité sociale, sous réserve d'avoir dépassé un âge déterminé par décret ;
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- soit d'une pension allouée aux militaires invalides au titre de l'article L. 2 du code des pensions militaires d'invalidité et des victimes de la guerre, sous réserve d'avoir dépassé un âge déterminé par décret ;
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e) Des personnes remplissant, dans des conditions définies par décret, la condition de degré de dépendance prévue à l'article 2 de la loi n° 97-60 du 24 janvier 1997 tendant à mieux répondre aux besoins des personnes âgées par l'institution d'une prestation spécifique dépendance.
\n
L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
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Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec l'allocation de garde d'enfant à domicile prévue à l'article L. 533-1.
\n
II. - Les personnes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes sont exonérées totalement, dans les conditions prévues à l'avant-dernier alinéa du I, des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales dues sur la rémunération qu'elles versent à ces particuliers.
\n
\n
III. - Les rémunérations des aides à domicile employées sous contrat à durée indéterminée par les associations admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées aux b, c, d et e du I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale.
\n
Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :
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- les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;
\n
- les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.
\n
Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.
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IV. - Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.
\n
\n
V. - Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.
\n
" } }, "LEGIARTI000006741937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-26", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006741937", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741937.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006697117", "@num": "12", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 12 () JORF 21 juillet 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006645895", "@num": "L122-1-1", "#text": "Code du travail - art. 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741943", "@fin": "2007-03-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741944", "@fin": "2007-08-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741945", "@fin": "2008-04-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845500", "@fin": "2009-12-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2008-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535968", "@fin": "2010-07-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517706", "@fin": "2010-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :
\n
a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;
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b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionné à l'article L. 541-1 ;
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c) Des personnes titulaires :
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- soit de l'allocation compensatrice pour tierce personne ;
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- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;
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d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie et titulaires :
\n
- soit d'un avantage de vieillesse servi en application du présent code ou du code rural ;
\n
- soit d'une pension d'invalidité servie par un régime spécial de sécurité sociale, sous réserve d'avoir dépassé un âge déterminé par décret ;
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- soit d'une pension allouée aux militaires invalides au titre de l'article L. 2 du code des pensions militaires d'invalidité et des victimes de la guerre, sous réserve d'avoir dépassé un âge déterminé par décret ;
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e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.
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L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec l'allocation de garde d'enfant à domicile prévue à l'article L. 533-1.
\n
II. - Les personnes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes sont exonérées totalement, dans les conditions prévues à l'avant-dernier alinéa du I, des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales dues sur la rémunération qu'elles versent à ces particuliers.
\n
\n
III. - Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées aux b, c, d et e du I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale.
\n
Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :
\n
- les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;
\n
- les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.
\n
Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.
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IV. - Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.
\n
\n
V. - Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.
\n
" } }, "LEGIARTI000006741938": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-19", "DATE_DEBUT": "2001-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006741938", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741938.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAK" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - 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"2001-12-26", "@num": "L241-10", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741938", "@fin": "2003-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741939", "@fin": "2004-06-26", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741940", "@fin": "2005-02-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741941", "@fin": "2005-07-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-02-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741942", "@fin": "2006-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741943", "@fin": "2007-03-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741944", "@fin": "2007-08-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741945", "@fin": "2008-04-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845500", "@fin": "2009-12-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2008-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535968", "@fin": "2010-07-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517706", "@fin": "2010-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :
\n
a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;
\n
b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionné à l'article L. 541-1 ;
\n
c) Des personnes titulaires :
\n
- soit de l'allocation compensatrice pour tierce personne ;
\n
- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;
\n
d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie, sous réserve d'avoir dépassé un âge fixé par décret ;
\n
e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.
\n
L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec l'allocation de garde d'enfant à domicile prévue à l'article L. 533-1.
\n
II. - Les personnes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes sont exonérées totalement, dans les conditions prévues à l'avant-dernier alinéa du I, des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales dues sur la rémunération qu'elles versent à ces particuliers.
\n
\n
III. - Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.
\n
Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :
\n
- les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;
\n
- les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.
\n
Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.
\n
IV. - Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.
\n
\n
V. - Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.
\n
" } }, "LEGIARTI000006741939": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-26", "DATE_DEBUT": "2003-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006741939", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741939.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAL" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 60 VIII : les dispositions du présent article entrent en vigueur à compter du 1er janvier 2004 pour les enfants nés ou adoptés à compter du 1er janvier 2004 ainsi que pour les enfants nés avant cette date alors que leur date de naissance présumée était postérieure au 31 décembre 2003.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - 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"2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741928", "@fin": "1987-01-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741929", "@fin": "1987-07-31", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741930", "@fin": "1988-01-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741931", "@fin": "1989-07-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741932", "@fin": "1990-01-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1989-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741933", "@fin": "1993-01-30", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741934", "@fin": "1997-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1993-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741935", "@fin": "1998-12-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741936", "@fin": "2002-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006741937", "@fin": "2001-12-26", "@num": "L241-10", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741938", "@fin": "2003-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741939", "@fin": "2004-06-26", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741940", "@fin": "2005-02-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741941", "@fin": "2005-07-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-02-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741942", "@fin": "2006-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741943", "@fin": "2007-03-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741944", "@fin": "2007-08-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741945", "@fin": "2008-04-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845500", "@fin": "2009-12-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2008-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535968", "@fin": "2010-07-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517706", "@fin": "2010-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :
\n
a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;
\n
b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionné à l'article L. 541-1 ;
\n
c) Des personnes titulaires :
\n
- soit de l'allocation compensatrice pour tierce personne ;
\n
- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;
\n
d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie, sous réserve d'avoir dépassé un âge fixé par décret ;
\n
e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.
\n
L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec le complément de libre choix du mode de garde de la prestation d'accueil du jeune enfant versé au titre de la garde à domicile.
\n
II. - Les personnes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes sont exonérées totalement, dans les conditions prévues à l'avant-dernier alinéa du I, des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales dues sur la rémunération qu'elles versent à ces particuliers.
\n
\n
III. - Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.
\n
Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :
\n
- les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;
\n
- les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.
\n
Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.
\n
IV. - Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.
\n
\n
V. - Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.
\n
" } }, "LEGIARTI000006741940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-02-12", "DATE_DEBUT": "2004-06-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006741940", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741940.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAM" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 60 VIII : les dispositions du présent article entrent en vigueur à compter du 1er janvier 2004 pour les enfants nés ou adoptés à compter du 1er janvier 2004 ainsi que pour les enfants nés avant cette date alors que leur date de naissance présumée était postérieure au 31 décembre 2003.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - 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"2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741928", "@fin": "1987-01-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741929", "@fin": "1987-07-31", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741930", "@fin": "1988-01-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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{ "@id": "LEGIARTI000022517706", "@fin": "2010-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", 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"L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :
\n
a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;
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b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionné à l'article L. 541-1 ;
\n
c) Des personnes titulaires :
\n
- soit de l'allocation compensatrice pour tierce personne ;
\n
- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;
\n
d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie, sous réserve d'avoir dépassé un âge fixé par décret ;
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e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.
\n
L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
\n
Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec le complément de libre choix du mode de garde de la prestation d'accueil du jeune enfant versé au titre de la garde à domicile.
\n
II. - Les personnes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes sont exonérées totalement, dans les conditions prévues à l'avant-dernier alinéa du I, des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales dues sur la rémunération qu'elles versent à ces particuliers.
\n
\n
III. - Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations et les entreprises admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.
\n
Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :
\n
- les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;
\n
- les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.
\n
Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.
\n
IV. - Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.
\n
\n
V. - Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.
\n
" } }, "LEGIARTI000006741941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2005-02-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006741941", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741941.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAN" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - 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art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - 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D741-98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580774", "@num": "1031-4", "#text": "Code rural ancien - art. 1031-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597774", "@num": "D741-100", "#text": "Code rural et de la pêche maritime - art. D741-100 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597775", "@num": "D741-101", "#text": "Code rural et de la pêche maritime - art. D741-101 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597777", "@num": "D741-103", "#text": "Code rural et de la pêche maritime - art. D741-103 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597772", "@num": "D741-99", "#text": "Code rural et de la pêche maritime - art. D741-99 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798428", "@num": "L741-27", "#text": "Code rural et de la pêche maritime - art. L741-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794193", "@num": "L18", "#text": "Code des pensions militaires d'invalidité et des v - art. L18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796962", "@num": "L232-2", "#text": "Code de l'action sociale et des familles - art. L232-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 2003-1199 2004-01-01", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172584", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions communes.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741928", "@fin": "1987-01-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741929", "@fin": "1987-07-31", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741930", "@fin": "1988-01-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741931", "@fin": "1989-07-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741932", "@fin": "1990-01-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1989-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741933", "@fin": "1993-01-30", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741934", "@fin": "1997-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1993-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741935", "@fin": "1998-12-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741936", "@fin": "2002-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006741937", "@fin": "2001-12-26", "@num": "L241-10", "@etat": "MODIFIE_MORT_NE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741938", "@fin": "2003-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741939", "@fin": "2004-06-26", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741940", "@fin": "2005-02-12", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741941", "@fin": "2005-07-27", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-02-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741942", "@fin": "2006-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741943", "@fin": "2007-03-06", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741944", "@fin": "2007-08-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741945", "@fin": "2008-04-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845500", "@fin": "2009-12-28", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2008-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535968", "@fin": "2010-07-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517706", "@fin": "2010-12-22", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952229", "@fin": "2021-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042674277", "@fin": "2999-01-01", "@num": "L241-10", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :
\n
a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;
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b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation de l'enfant handicapé mentionné à l'article L. 541-1 ;
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c) Des personnes titulaires :
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- soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;
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- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;
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d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie, sous réserve d'avoir dépassé un âge fixé par décret ;
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e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.
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L'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans les conditions fixées par arrêté ministériel.
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Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec le complément de libre choix du mode de garde de la prestation d'accueil du jeune enfant versé au titre de la garde à domicile.
\n
II. - Les personnes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes sont exonérées totalement, dans les conditions prévues à l'avant-dernier alinéa du I, des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales dues sur la rémunération qu'elles versent à ces particuliers.
\n
\n
III. - Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations et les entreprises admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.
\n
Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :
\n
- les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;
\n
- les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.
\n
Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.
\n
IV. - Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.
\n
\n
V. - Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.
\n
" } }, "LEGIARTI000006741942": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "2005-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006741942", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741942.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L10AXXAO" } }, "NOTA": { "CONTENU": "
NOTA : Loi n° 2005-841 du 26 juillet 2005 art. 36 III : le régime d'exonération prévu au III bis de l'article L. 241-10 du code de la sécurité sociale, dans sa rédaction issue de la présente loi, s'applique à compter du 1er janvier 2006.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000322092", "#text": "Loi 89-475 1989-07-10 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000322092", "@nortexte": "MPAX8900022L", "@numtexte": "89-475", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682303", "@num": "68", "#text": "Loi n°2005-102 du 11 février 2005 - art. 68", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658673", "@num": "6", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 6 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - 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I. - La rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :
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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;
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b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation de l'enfant handicapé mentionné à l'article L. 541-1 ;
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c) Des personnes titulaires :
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- soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;
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- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;
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d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie, sous réserve d'avoir dépassé un âge fixé par décret ;
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e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.
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Sauf dans le cas mentionné au a, l'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans des conditions fixées par arrêté ministériel.
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Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec le complément de libre choix du mode de garde de la prestation d'accueil du jeune enfant versé au titre de la garde à domicile.
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II. - Les personnes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes sont exonérées totalement, dans les conditions prévues à l'avant-dernier alinéa du I, des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales dues sur la rémunération qu'elles versent à ces particuliers.
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III. - Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations et les entreprises admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.
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Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :
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- les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;
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- les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.
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Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.
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III bis. - Les rémunérations des salariés qui, employés par des associations ou des entreprises de services à la personne agréées dans les conditions fixées à l'article L. 129-1 du code du travail, assurent une activité mentionnée à cet article, sont exonérées des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, dans la limite, lorsqu'elles ne sont pas éligibles à une autre exonération mentionnée au présent article, d'un plafond déterminé par décret. Le bénéfice de cette exonération n'est pas cumulable avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.
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IV. - Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.
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V. - Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.
\n
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"@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": 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I. - La rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :
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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;
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b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation de l'enfant handicapé mentionné à l'article L. 541-1 ;
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c) Des personnes titulaires :
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- soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;
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- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;
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d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie, sous réserve d'avoir dépassé un âge fixé par décret ;
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e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.
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Sauf dans le cas mentionné au a, l'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans des conditions fixées par arrêté ministériel.
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Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec le complément de libre choix du mode de garde de la prestation d'accueil du jeune enfant versé au titre de la garde à domicile.
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II. - Les personnes qui ont passé un contrat conforme aux dispositions du cinquième alinéa de l'article 6 de la loi n° 89-475 du 10 juillet 1989 relative à l'accueil par des particuliers, à leur domicile, à titre onéreux, de personnes âgées ou handicapées adultes sont exonérées totalement, dans les conditions prévues à l'avant-dernier alinéa du I, des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales dues sur la rémunération qu'elles versent à ces particuliers.
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III. - Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations et les entreprises admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.
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Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :
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- les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;
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- les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.
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Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.
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III bis. - Les rémunérations des salariés qui, employés par des personnes agréées dans les conditions fixées à l'article L. 129-1 du code du travail, assurent une activité mentionnée à cet article, sont exonérées des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, dans la limite, lorsqu'elles ne sont pas éligibles à une autre exonération mentionnée au présent article, d'un plafond déterminé par décret. Le bénéfice de cette exonération n'est pas cumulable avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.
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IV. - Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.
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V. - Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.
\n
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art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006826162", "@num": "57", "#text": "Loi n°2007-290 du 5 mars 2007 - art. 57 () JORF 6 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006645895", "@num": "L122-1-1", "#text": "Code du travail - art. 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"@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": 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I. - La rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :
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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;
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b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation de l'enfant handicapé mentionné à l'article L. 541-1 ;
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c) Des personnes titulaires :
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- soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;
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- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;
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d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie, sous réserve d'avoir dépassé un âge fixé par décret ;
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e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.
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Sauf dans le cas mentionné au a, l'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans des conditions fixées par arrêté ministériel.
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Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec le complément de libre choix du mode de garde de la prestation d'accueil du jeune enfant versé au titre de la garde à domicile.
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II. - Les particuliers et personnes morales qui ont passé un contrat conforme aux articles L. 442-1 et L. 444-3 du code de l'action sociale et des familles pour l'accueil par des particuliers à leur domicile, à titre onéreux, de personnes mentionnées aux a, c, d et e du I du présent article sont exonérés totalement, dans les conditions prévues à l'avant-dernier alinéa du même I, des cotisations d'assurances sociales, d'accidents du travail et d'allocations familiales dues sur la rémunération qu'elles versent à ces accueillants familiaux.
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III. - Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations et les entreprises admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.
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Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :
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- les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;
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- les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.
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Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.
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III bis. - Les rémunérations des salariés qui, employés par des personnes agréées dans les conditions fixées à l'article L. 129-1 du code du travail, assurent une activité mentionnée à cet article, sont exonérées des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, dans la limite, lorsqu'elles ne sont pas éligibles à une autre exonération mentionnée au présent article, d'un plafond déterminé par décret. Le bénéfice de cette exonération n'est pas cumulable avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.
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IV. - Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.
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V. - Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.
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art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - 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art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - 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D741-98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580774", "@num": "1031-4", "#text": "Code rural ancien - art. 1031-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597774", "@num": "D741-100", "#text": "Code rural et de la pêche maritime - art. D741-100 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597775", "@num": "D741-101", "#text": "Code rural et de la pêche maritime - art. 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"@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023264150", "@fin": "2011-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023383949", "@fin": "2011-12-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013283", "@fin": "2012-12-19", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800519", "@fin": "2013-03-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798439", "@fin": "2013-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393606", "@fin": "2014-12-25", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961610", "@fin": "2016-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686609", "@fin": "2015-12-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817344", "@fin": "2017-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2015-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811900", "@fin": "2019-01-01", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947532", "@fin": "2019-08-23", "@num": "L241-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": 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I. - La rémunération d'une aide à domicile est exonérée totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :
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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;
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b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation de l'enfant handicapé mentionné à l'article L. 541-1 ;
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c) Des personnes titulaires :
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- soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;
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- soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;
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d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie, sous réserve d'avoir dépassé un âge fixé par décret ;
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e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.
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Sauf dans le cas mentionné au a, l'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans des conditions fixées par arrêté ministériel.
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Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec le complément de libre choix du mode de garde de la prestation d'accueil du jeune enfant versé au titre de la garde à domicile.
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II. - Les particuliers et personnes morales qui ont passé un contrat conforme aux articles L. 442-1 et L. 444-3 du code de l'action sociale et des familles pour l'accueil par des particuliers à leur domicile, à titre onéreux, de personnes mentionnées aux a, c, d et e du I du présent article sont exonérés totalement, dans les conditions prévues à l'avant-dernier alinéa du même I, des cotisations d'assurances sociales, d'accidents du travail et d'allocations familiales dues sur la rémunération qu'elles versent à ces accueillants familiaux.
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III. - Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations et les entreprises admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées totalement des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.
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Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :
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- les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;
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- les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.
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Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.
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III bis. - Les rémunérations des salariés qui, employés par des personnes agréées dans les conditions fixées à l'article L. 129-1 du code du travail, assurent une activité mentionnée à cet article, sont exonérées des cotisations patronales d'assurances sociales, d'accidents du travail et d'allocations familiales, dans la limite, lorsqu'elles ne sont pas éligibles à une autre exonération mentionnée au présent article, d'un plafond déterminé par décret. Le bénéfice de cette exonération n'est pas cumulable avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations, à l'exception de la déduction forfaitaire prévue à l'article L. 241-18.
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IV. - Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.
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V. - Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.
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" } }, "LEGIARTI000006775481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006775481", "URL": "article/LEGI/ARTI/00/00/06/77/54/LEGIARTI000006775481.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHBINXXXXX003AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006748427", "@num": "R241-4", "#text": "Code de la sécurité sociale. - art. R241-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000343624", "@nor": "SPSX9010031D", "@num": "90-1009", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 90-1009 du 14 novembre 1990 modifiant certaines dispositions du code de la sécurité sociale (deuxième partie: Décrets en Conseil d'Etat) et du code des assurances (partie Réglementaire) relatives au contrôle et au recouvrement des cotisations", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000343624", "@c_titre_court": "Décret n°90-1009 du 14 novembre 1990" }, { "@fin": "2999-01-01", "#text": "Décret n°90-1009 du 14 novembre 1990 modifiant certaines dispositions du code de la sécurité sociale (deuxième partie : Décrets en Conseil d'Etat) et du code des assurances (partie Réglementaire) relatives au contrôle et au recouvrement des cotisations", "@debut": "1990-12-01", "@id_txt": "LEGITEXT000006076749", "@c_titre_court": "Décret n°90-1009 du 14 novembre 1990" } ], "@ministere": "MINISTERE DE LA SOLIDARITE DE LA SANTE ET DE LA PROTECTION SOCIALE", "@date_publi": "1990-11-15", "@date_signature": "1990-11-14" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006775481", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000017845500": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-12-28", "DATE_DEBUT": "2008-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017845500", "URL": "article/LEGI/ARTI/00/00/17/84/55/LEGIARTI000017845500.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2007-1786 du 19 décembre 2007, article 22 VII : Le présent article est applicable aux cotisations dues au titre des rémunérations versées à compter du 1er janvier 2008.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000017730719", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730869", "@num": "94", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 94", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006645895", "@num": "L122-1-1", "#text": "Code du travail - art. L122-1-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797982", "@num": "L443-12", "#text": "Code de l'action sociale et des familles - art. L443-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736079", "@num": "D241-5", "#text": "Code de la sécurité sociale. - art. D241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047634579", "@num": "D241-5", "#text": "Code de la sécurité sociale. - art. D241-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735804", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735806", "@num": "D241-5-3", "#text": "Code de la sécurité sociale. - art. D241-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038027019", "@num": "D241-5-3", "#text": "Code de la sécurité sociale. - art. D241-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735808", "@num": "D241-5-4", "#text": "Code de la sécurité sociale. - art. D241-5-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038027010", "@num": "D241-5-4", "#text": "Code de la sécurité sociale. - art. 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L131-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686598", "@num": "L241-11", "#text": "Code de la sécurité sociale. - art. L241-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742379", "@num": "L241-18", "#text": "Code de la sécurité sociale. - art. L241-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947554", "@num": "L241-5", "#text": "Code de la sécurité sociale. - art. L241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701077", "@num": "L243-1-2", "#text": "Code de la sécurité sociale. - art. L243-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701066", "@num": "L243-6-1", "#text": "Code de la sécurité sociale. - art. L243-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701051", "@num": "L243-6-2", "#text": "Code de la sécurité sociale. - art. 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I.-La rémunération d'une aide à domicile est exonérée des cotisations patronales d'assurances sociales et d'allocations familiales, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :

a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

b) Des personnes ayant à charge un enfant ouvrant droit au complément de l'allocation d'éducation de l'enfant handicapé mentionné à l'article L. 541-1 ou à la prestation de compensation dans les conditions définies au 1° du III de l'article L. 245-1 du code de l'action sociale et des familles.
\n

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;\n

-soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, de la législation des accidents du travail ou d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ; \n

d) Des personnes se trouvant, dans des conditions définies par décret, dans l'obligation de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie, sous réserve d'avoir dépassé un âge fixé par décret ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

Sauf dans le cas mentionné au a, l'exonération est accordée sur la demande des intéressés par l'organisme chargé du recouvrement des cotisations dans des conditions fixées par arrêté ministériel.

Le bénéfice de ces dispositions ne peut se cumuler pour une même aide à domicile avec le complément de libre choix du mode de garde de la prestation d'accueil du jeune enfant versé au titre de la garde à domicile.

II.-Les particuliers et personnes morales qui ont passé un contrat conforme aux articles L. 442-1 et L. 444-3 du code de l'action sociale et des familles pour l'accueil par des particuliers à leur domicile, à titre onéreux, de personnes mentionnées aux a, c, d et e du I du présent article sont exonérés, dans les conditions prévues à l'avant-dernier alinéa du même I, des cotisations patronales d'assurances sociales et d'allocations familiales dues sur la rémunération qu'elles versent à ces accueillants familiaux.

III.-Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations et les entreprises admises, en application de l'article L. 129-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées des cotisations patronales d'assurances sociales et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.

Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :

-les informations et pièces que les associations, les centres communaux et intercommunaux d'action sociale et les organismes visés au précédent alinéa doivent produire auprès des organismes chargés du recouvrement des cotisations de sécurité sociale du régime général ;

-les modalités selon lesquelles les organismes chargés du recouvrement des cotisations de sécurité sociale du régime général vérifient auprès des organismes servant les prestations mentionnées aux b, c, d et e du I ou les prestations d'aide ménagère visées au précédent alinéa que les personnes au titre desquelles cette exonération a été appliquée ont la qualité de bénéficiaires desdites prestations.

Les rémunérations des aides à domicile ayant la qualité d'agent titulaire d'un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.

III bis.-Les rémunérations des salariés qui, employés par des personnes agréées dans les conditions fixées à l'article L. 129-1 du code du travail, assurent une activité mentionnée à cet article, sont exonérées des cotisations patronales d'assurances sociales et d'allocations familiales, dans la limite, lorsqu'elles ne sont pas éligibles à une autre exonération mentionnée au présent article, d'un plafond déterminé par décret. Le bénéfice de cette exonération n'est pas cumulable avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations, à l'exception de la déduction forfaitaire prévue à l'article L. 241-18. \n

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

V.-Les dispositions du présent article sont applicables aux périodes d'emploi postérieures au 31 décembre 1998 ; toutefois, la limite prévue au a du I est applicable aux périodes d'emploi postérieures au 31 mars 1999.

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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;\n

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :

Les rémunérations des aides à domicile ayant la qualité d'agent titulaire relevant du cadre d'emplois des agents sociaux territoriaux en fonction dans un centre communal ou intercommunal d'action sociale bénéficient d'une exonération de 100 % de la cotisation d'assurance vieillesse due au régime visé au 2° de l'article R. 711-1 du présent code pour la fraction de ces rémunérations remplissant les conditions définies au premier alinéa du présent paragraphe.

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;\n

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

III.-Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations et les entreprises déclarées dans les conditions fixées à l'article L. 7232-1-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées des cotisations patronales d'assurances sociales et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées chez les personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.

Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :

III bis.-Les rémunérations des salariés qui, employés par des personnes déclarées dans les conditions fixées à l'article L. 7232-1-1 du code du travail, assurent une activité mentionnée à cet article, sont exonérées des cotisations patronales d'assurances sociales et d'allocations familiales, dans la limite, lorsqu'elles ne sont pas éligibles à une autre exonération mentionnée au présent article, d'un plafond déterminé par décret. Le bénéfice de cette exonération n'est pas cumulable avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations, à l'exception de la déduction forfaitaire prévue à l'article L. 241-18. \n

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;\n

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

III.-Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations et les entreprises déclarées dans les conditions fixées à l'article L. 7232-1-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées des cotisations patronales d'assurances sociales et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif des personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.

Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;\n

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

III.-Les rémunérations des aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions visées à l'article L. 122-1-1 du code du travail par les associations et les entreprises déclarées dans les conditions fixées à l'article L. 7232-1-1 du code du travail, à exercer des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées, les centres communaux et intercommunaux d'action sociale et les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale sont exonérées des cotisations patronales d'assurances sociales et d'allocations familiales pour la fraction versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif des personnes visées au I ou bénéficiaires de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre ces associations ou organismes et un organisme de sécurité sociale, dans la limite, pour les personnes visées au a du I, du plafond prévu par ce a.

Un décret détermine les modalités d'application de l'exonération prévue par l'alinéa ci-dessus et notamment :

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

III.-Sont exonérées de cotisations patronales d'assurances sociales et d'allocations familiales les rémunérations versées aux aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions prévues à l'article L. 1242-2 du code du travail, par les structures suivantes :

1° Les associations et entreprises déclarées dans les conditions fixées à l'article L. 7232-1-1 du même code pour l'exercice des activités concernant la garde d'enfant ou l'assistance aux personnes âgées ou handicapées ;

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Cette exonération s'applique à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

b) Des bénéficiaires soit de prestations d'aide ménagère aux personnes âgées ou handicapées au titre de l'aide sociale légale ou dans le cadre d'une convention conclue entre les structures susmentionnées et un organisme de sécurité sociale, soit des prestations mentionnées au deuxième alinéa de l'article L. 222-3 du code de l'action sociale et des familles ou des mêmes prestations d'aide et d'accompagnement aux familles dans le cadre d'une convention conclue entre ces structures et un organisme de sécurité sociale, dans la limite, pour les tâches effectuées au bénéfice des personnes visées au a du I du présent article, du plafond prévu par ce même a.

Un décret détermine les modalités d'application de l'exonération prévue par le présent III et notamment :

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

-soit d'une majoration pour tierce personne servie au titre de l'assurance invalidité, d'un régime spécial de sécurité sociale ou de l'article L. 18 du code des pensions militaires d'invalidité et des victimes de la guerre ;

- soit d'une prestation complémentaire pour recours à tierce personne servie au titre de la législation des accidents du travail ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Cette exonération s'applique à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

Un décret détermine les modalités d'application de l'exonération prévue par le présent III et notamment :

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Cette exonération s'applique à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

Un décret détermine les modalités d'application de l'exonération prévue par le présent III et notamment :

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

" } }, "LEGIARTI000028393606": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-25", "DATE_DEBUT": "2013-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000028393606", "URL": "article/LEGI/ARTI/00/00/28/39/36/LEGIARTI000028393606.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - 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art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - 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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

- soit d'une prestation complémentaire pour recours à tierce personne servie au titre de la législation des accidents du travail ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

I bis. - Chaque heure de travail effectuée par les salariés mentionnés à l'article L. 7221-1 du code du travail ouvre droit à une déduction forfaitaire de la cotisation patronale due au titre des assurances maladie, maternité, invalidité et décès dont le montant est fixé par décret. Dans les départements d'outre-mer, ainsi que dans les collectivités d'outre-mer de Saint-Barthélemy, de Saint-Martin et de Saint-Pierre-et-Miquelon, la déduction de cotisations et contributions sociales d'origine légale et conventionnelle est majorée d'un montant fixé par décret. Ces déductions ne sont cumulables ni avec aucune exonération de cotisations sociales, ni avec l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Cette exonération s'applique à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

Un décret détermine les modalités d'application de l'exonération prévue par le présent III et notamment :

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

-soit d'une prestation complémentaire pour recours à tierce personne servie au titre de la législation des accidents du travail ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

I bis.-Chaque heure de travail effectuée par les salariés mentionnés à l'article L. 7221-1 du code du travail ouvre droit à une déduction forfaitaire patronale :

1° De la cotisation due au titre des assurances maladie, maternité, invalidité et décès, à hauteur de 0,75 € dans les cas autres que ceux mentionnés aux 2° et 3° ;

2° Des cotisations de sécurité sociale, à hauteur de 1,50 €, pour les salariés à domicile employés pour des activités de garde d'enfants dont l'âge dépasse l'âge limite mentionné au IV de l'article L. 531-5 et n'excède pas celui mentionné au premier alinéa de l'article L. 521-3, dans la limite d'un nombre d'heures fixé par décret et sous réserve, pour l'employeur, de se conformer aux modalités de déclaration fixées par le décret mentionné au deuxième alinéa de l'article L. 531-8 ;

3° Des cotisations et contributions sociales d'origine légale et conventionnelle, à hauteur de 3,70 €, dans les départements d'outre-mer ainsi que dans les collectivités de Saint-Barthélemy, de Saint-Martin et de Saint-Pierre-et-Miquelon.

Ces déductions ne sont cumulables avec aucune exonération de cotisations sociales, ni avec l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Cette exonération s'applique à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

Le bénéfice du présent III ne peut s'appliquer dans les établissements, centres et services mentionnés aux 2° et 3°, au b du 5° et aux 6°, 7°, 11° et 12° du I de l'article L. 312-1 du code de l'action sociale et des familles, au titre des prestations financées par les organismes de sécurité sociale en application de l'article L. 314-3 du même code.

Un décret détermine les modalités d'application de l'exonération prévue par le présent III et notamment :

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

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I.-La rémunération d'une aide à domicile est exonérée des cotisations patronales de sécurité sociale, à l'exception de celles dues au titre des accidents du travail et des maladies professionnelles, lorsque celle-ci est employée effectivement à leur service personnel, à leur domicile ou chez des membres de leur famille, par :

a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

-soit d'une prestation complémentaire pour recours à tierce personne servie au titre de la législation des accidents du travail ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

I bis.-Chaque heure de travail effectuée par les salariés mentionnés à l'article L. 7221-1 du code du travail ouvre droit à une déduction forfaitaire patronale :

1° De la cotisation due au titre de la branche maladie, maternité, invalidité et décès, à hauteur de 0,75 € dans les cas autres que ceux mentionnés aux 2° et 3° ;

Ces déductions ne sont cumulables avec aucune exonération de cotisations sociales, ni avec l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.

II.-Les particuliers et personnes morales qui ont passé un contrat conforme aux articles L. 442-1 et L. 444-3 du code de l'action sociale et des familles pour l'accueil par des particuliers à leur domicile, à titre onéreux, de personnes mentionnées aux a, c, d et e du I du présent article sont exonérés, dans les conditions prévues à l'avant-dernier alinéa du même I, des cotisations patronales de sécurité sociale, à l'exception de celles dues au titre des accidents du travail et des maladies professionnelles, dues sur la rémunération qu'elles versent à ces accueillants familiaux.

III.-Sont exonérées de cotisations patronales de sécurité sociale, à l'exception de celles dues au titre des accidents du travail et des maladies professionnelles, les rémunérations versées aux aides à domicile employées sous contrat à durée indéterminée ou sous contrat à durée déterminée pour remplacer les salariés absents ou dont le contrat de travail est suspendu dans les conditions prévues à l'article L. 1242-2 du code du travail, par les structures suivantes :

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Cette exonération s'applique à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

Un décret détermine les modalités d'application de l'exonération prévue par le présent III et notamment :

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

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(1) Ces dispositions entrent en vigueur pour les cotisations dues au titre des périodes courant à compter du 1er décembre 2015.

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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

-soit d'une prestation complémentaire pour recours à tierce personne servie au titre de la législation des accidents du travail ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

I bis.-Chaque heure de travail effectuée par les salariés mentionnés à l'article L. 7221-1 du code du travail ouvre droit à une déduction forfaitaire patronale :

1° Des cotisations de sécurité sociale, à hauteur de 2 €, dans les cas autres que celui mentionné au 3° ; (1)

2° Abrogé ;

Ces déductions ne sont cumulables avec aucune exonération de cotisations sociales, ni avec l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.

II.-Les particuliers et personnes morales qui ont passé un contrat conforme aux articles L. 442-1 et L. 444-3 du code de l'action sociale et des familles pour l'accueil par des particuliers à leur domicile, à titre onéreux, de personnes mentionnées aux a, c, d et e du I du présent article sont exonérés, dans les conditions prévues à l'avant-dernier alinéa du même I, des cotisations patronales de sécurité sociale, à l'exception de celles dues au titre des accidents du travail et des maladies professionnelles, dues sur la rémunération qu'elles versent à ces accueillants familiaux.

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Cette exonération s'applique à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

Un décret détermine les modalités d'application de l'exonération prévue par le présent III et notamment :

IV.-Par dérogation aux dispositions de l'article L. 131-7 du présent code, l'exonération prévue au III n'est pas compensée par le budget de l'Etat.

" } }, "LEGIARTI000033811900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033811900", "URL": "article/LEGI/ARTI/00/00/33/81/19/LEGIARTI000033811900.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Ces dispositions entrent en vigueur pour les cotisations dues au titre des périodes courant à compter du 1er décembre 2015.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000033760774", "@num": "48", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006901195", "@num": "L1242-2", "#text": "Code du travail - art. 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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

-soit d'une prestation complémentaire pour recours à tierce personne servie au titre de la législation des accidents du travail ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

I bis.-Chaque heure de travail effectuée par les salariés mentionnés à l'article L. 7221-1 du code du travail ouvre droit à une déduction forfaitaire patronale :

1° Des cotisations de sécurité sociale, à hauteur de 2 €, dans les cas autres que celui mentionné au 3° ; (1)

2° (Abrogé) ;

Ces déductions ne sont cumulables avec aucune exonération de cotisations sociales, ni avec l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.

II.-Les particuliers et personnes morales qui ont passé un contrat conforme aux articles L. 442-1 et L. 444-3 du code de l'action sociale et des familles pour l'accueil par des particuliers à leur domicile, à titre onéreux, de personnes mentionnées aux a, c, d et e du I du présent article sont exonérés, dans les conditions prévues à l'avant-dernier alinéa du même I, des cotisations patronales de sécurité sociale, à l'exception de celles dues au titre des accidents du travail et des maladies professionnelles, dues sur la rémunération qu'elles versent à ces accueillants familiaux.

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Cette exonération s'applique à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

Un décret détermine les modalités d'application de l'exonération prévue par le présent III et notamment :

" } }, "LEGIARTI000037947532": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-08-23", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037947532", "URL": "article/LEGI/ARTI/00/00/37/94/75/LEGIARTI000037947532.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Ces dispositions entrent en vigueur pour les cotisations dues au titre des périodes courant à compter du 1er décembre 2015.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000037990271", "@num": "8", "#text": "LOI n°2018-1203 du 22 décembre 2018 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037847585", "@nortexte": "CPAX1824950L", "@numtexte": "2018-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-22" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006901195", "@num": "L1242-2", "#text": "Code du travail - art. 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D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735804", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. 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D241-5-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038027010", "@num": "D241-5-4", "#text": "Code de la sécurité sociale. - art. D241-5-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735810", "@num": "D241-5-5", "#text": "Code de la sécurité sociale. - art. D241-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222813", "@num": "D241-5-5", "#text": "Code de la sécurité sociale. - art. D241-5-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735812", "@num": "D241-5-6", "#text": "Code de la sécurité sociale. - art. D241-5-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735812", "@num": "D241-5-6", "#text": "Code de la sécurité sociale. - art. D241-5-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030508287", "@num": "D241-5-7", "#text": "Code de la sécurité sociale. - art. D241-5-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686598", "@num": "L241-11", "#text": "Code de la sécurité sociale. - art. L241-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947554", "@num": "L241-5", "#text": "Code de la sécurité sociale. - art. L241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701077", "@num": "L243-1-2", "#text": "Code de la sécurité sociale. - art. L243-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701066", "@num": "L243-6-1", "#text": "Code de la sécurité sociale. - art. L243-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701051", "@num": "L243-6-2", "#text": "Code de la sécurité sociale. - art. L243-6-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700846", "@num": "L243-6-3", "#text": "Code de la sécurité sociale. - art. L243-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701021", "@num": "L243-6-7", "#text": "Code de la sécurité sociale. - art. L243-6-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703849", "@num": "L531-5", "#text": "Code de la sécurité sociale. - art. L531-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036393126", "@num": "L531-8", "#text": "Code de la sécurité sociale. - art. L531-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745209", "@num": "L834-1", "#text": "Code de la sécurité sociale. - art. L834-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748427", "@num": "R241-4", "#text": "Code de la sécurité sociale. - art. R241-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748427", "@num": "R241-4", "#text": "Code de la sécurité sociale. - art. R241-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045250301", "@num": "R341-4", "#text": "Code de la sécurité sociale. - art. R341-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222886", "@num": "R351-11", "#text": "Code de la sécurité sociale. - art. R351-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048031614", "@num": "R351-29", "#text": "Code de la sécurité sociale. - art. R351-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750060", "@num": "R356-2", "#text": "Code de la sécurité sociale. - art. 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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

-soit d'une prestation complémentaire pour recours à tierce personne servie au titre de la législation des accidents du travail ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

I bis.-Chaque heure de travail effectuée par les salariés mentionnés à l'article L. 7221-1 du code du travail ouvre droit à une déduction forfaitaire patronale :

1° Des cotisations de sécurité sociale, à hauteur de 2 €, dans les cas autres que celui mentionné au 3° ; (1)

2° (Abrogé) ;

Ces déductions ne sont cumulables avec aucune exonération de cotisations sociales, ni avec l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.

II.-Les particuliers et personnes morales qui ont passé un contrat conforme aux articles L. 442-1 et L. 444-3 du code de l'action sociale et des familles pour l'accueil par des particuliers à leur domicile, à titre onéreux, de personnes mentionnées aux a, c, d et e du I du présent article sont exonérés, dans les conditions prévues à l'avant-dernier alinéa du même I, des cotisations patronales de sécurité sociale, à l'exception de celles dues au titre des accidents du travail et des maladies professionnelles, dues sur la rémunération qu'elles versent à ces accueillants familiaux.

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Les structures mentionnées aux 1° et 3° du présent III, lorsqu'elles constituent des employeurs de droit privé, sont en outre exonérées, pour les rémunérations versées aux aides à domicile employées dans les conditions définies au premier alinéa du présent III, de la contribution mentionnée au 1° de l'article L. 14-10-4 du code de l'action sociale et des familles, des contributions mentionnées à l'article L. 834-1 du présent code, des cotisations dues au titre des accidents du travail et des maladies professionnelles à hauteur du taux fixé par l'arrêté mentionné à la seconde phrase du deuxième alinéa de l'article L. 241-5, des cotisations à la charge de l'employeur dues au titre des régimes de retraite complémentaire et des contributions à la charge de l'employeur dues au titre de l'assurance chômage prévues à l'article L. 5422-9 du code du travail.

Pour les structures mentionnées au cinquième alinéa du présent III, lorsque la rémunération est inférieure à un seuil égal au salaire minimum de croissance annuel majoré de 20 %, le montant de l'exonération est égal au montant des cotisations et contributions à la charge de l'employeur. A partir de ce seuil, la part de la rémunération sur laquelle est calculée l'exonération décroît et devient nulle lorsque la rémunération est égale au salaire minimum de croissance annuel majoré de 60 %.

Ces exonérations s'appliquent à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

Un décret détermine les modalités d'application de l'exonération prévue par le présent III et notamment :

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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000038941568", "@num": "3", "#text": "Ordonnance n°2019-861 du 21 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038940323", "@nortexte": "MTRD1919378R", "@numtexte": "2019-861", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-08-21" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006901195", "@num": "L1242-2", "#text": "Code du travail - art. 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L443-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736079", "@num": "D241-5", "#text": "Code de la sécurité sociale. - art. D241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047634579", "@num": "D241-5", "#text": "Code de la sécurité sociale. - art. D241-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735804", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735806", "@num": "D241-5-3", "#text": "Code de la sécurité sociale. - art. D241-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038027019", "@num": "D241-5-3", "#text": "Code de la sécurité sociale. - art. D241-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735808", "@num": "D241-5-4", "#text": "Code de la sécurité sociale. - art. D241-5-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038027010", "@num": "D241-5-4", "#text": "Code de la sécurité sociale. - art. D241-5-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735810", "@num": "D241-5-5", "#text": "Code de la sécurité sociale. - art. D241-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222813", "@num": "D241-5-5", "#text": "Code de la sécurité sociale. - art. 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L531-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745209", "@num": "L834-1", "#text": "Code de la sécurité sociale. - art. L834-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748427", "@num": "R241-4", "#text": "Code de la sécurité sociale. - art. R241-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748427", "@num": "R241-4", "#text": "Code de la sécurité sociale. - art. R241-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045250301", "@num": "R341-4", "#text": "Code de la sécurité sociale. - art. 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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

-soit d'une prestation complémentaire pour recours à tierce personne servie au titre de la législation des accidents du travail ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

I bis.-Chaque heure de travail effectuée par les salariés mentionnés à l'article L. 7221-1 du code du travail ouvre droit à une déduction forfaitaire patronale :

1° Des cotisations de sécurité sociale, à hauteur de 2 €, dans les cas autres que celui mentionné au 3° ;

2° (Abrogé) ;

Ces déductions ne sont cumulables avec aucune exonération de cotisations sociales, ni avec l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.

II.-Les particuliers et personnes morales qui ont passé un contrat conforme aux articles L. 442-1 et L. 444-3 du code de l'action sociale et des familles pour l'accueil par des particuliers à leur domicile, à titre onéreux, de personnes mentionnées aux a, c, d et e du I du présent article sont exonérés, dans les conditions prévues à l'avant-dernier alinéa du même I, des cotisations patronales de sécurité sociale, à l'exception de celles dues au titre des accidents du travail et des maladies professionnelles, dues sur la rémunération qu'elles versent à ces accueillants familiaux.

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Ces exonérations s'appliquent à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

Un décret détermine les modalités d'application de l'exonération prévue par le présent III et notamment :

" } }, "LEGIARTI000042674277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042674277", "URL": "article/LEGI/ARTI/00/00/42/67/42/LEGIARTI000042674277.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 12, V de la loi n° 2020-1577 du 14 décembre 2020, ces dispositions entrent en vigueur le 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691553", "#text": "Décret 54-1128 1954-11-15 art. 7 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 19 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000028252323", "@num": "1", "#text": "Arrêté du 27 mars 1987 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006784827", "@num": "2", "#text": "Arrêté du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495435", "@nortexte": "ASES8700505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006065883", "#text": "Décret n°87-211 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGIARTI000006770199", "@num": "2", "#text": "Décret n°87-211 du 27 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332488", "@nortexte": "ASES8700504D", "@numtexte": "87-211", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "LEGITEXT000006076007", "#text": "Décret n°90-497 du 18 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708126", "@nortexte": "SPSS9000495D", "@numtexte": "90-497", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-18" }, { "@id": "LEGITEXT000006078987", "#text": "Décret n°92-350 du 1 avril 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000722549", "@nortexte": "SPSS9200679D", "@numtexte": "92-350", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "LEGITEXT000006082193", "#text": "Arrêté du 27 mai 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931954", "@num": "1", "#text": "Arrêté du 27 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931955", "@num": "2", "#text": "Arrêté du 27 mai 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGIARTI000006931956", "@num": "3", "#text": "Arrêté du 27 mai 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711303", "@nortexte": "SPSS9301524A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-27" }, { "@id": "LEGITEXT000006082302", "#text": "Arrêté du 15 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932313", "@num": "1", "#text": "Arrêté du 15 juin 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932314", "@num": "2", "#text": "Arrêté du 15 juin 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932316", "@num": "4", "#text": "Arrêté du 15 juin 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "TXT_ASSOCIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006932317", "@num": "5", "#text": "Arrêté du 15 juin 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006758035", "@num": "5", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006791597", "@num": "5", "#text": "Arrêté du 9 juin 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000210765", "@nortexte": "MESS9921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-09" }, { "@id": "LEGIARTI000006779577", "@num": "1", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779578", "@num": "2", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006682332", "@num": "95", "#text": "Loi n°2005-102 du 11 février 2005 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809647", "@nortexte": "SANX0300217L", "@numtexte": "2005-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-11" }, { "@id": "LEGIARTI000006658708", "@num": "36", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000042666990", "@num": "12", "#text": "LOI n°2020-1577 du 14 décembre 2020 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042665434", "@nortexte": "MTRX2019112L", "@numtexte": "2020-1577", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-14" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000006901195", "@num": "L1242-2", "#text": "Code du travail - art. L1242-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903831", "@num": "L5422-9", "#text": "Code du travail - art. L5422-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904690", "@num": "L7221-1", "#text": "Code du travail - art. L7221-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022515519", "@num": "L7232-1-1", "#text": "Code du travail - art. L7232-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797982", "@num": "L443-12", "#text": "Code de l'action sociale et des familles - art. L443-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736079", "@num": "D241-5", "#text": "Code de la sécurité sociale. - art. D241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047634579", "@num": "D241-5", "#text": "Code de la sécurité sociale. - art. D241-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735802", "@num": "D241-5-1", "#text": "Code de la sécurité sociale. - art. D241-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735804", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735806", "@num": "D241-5-3", "#text": "Code de la sécurité sociale. - art. D241-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038027019", "@num": "D241-5-3", "#text": "Code de la sécurité sociale. - art. D241-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735808", "@num": "D241-5-4", "#text": "Code de la sécurité sociale. - art. D241-5-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038027010", "@num": "D241-5-4", "#text": "Code de la sécurité sociale. - art. D241-5-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735810", "@num": "D241-5-5", "#text": "Code de la sécurité sociale. - art. D241-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222813", "@num": "D241-5-5", "#text": "Code de la sécurité sociale. - art. D241-5-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735812", "@num": "D241-5-6", "#text": "Code de la sécurité sociale. - art. D241-5-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735812", "@num": "D241-5-6", "#text": "Code de la sécurité sociale. - art. D241-5-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030508287", "@num": "D241-5-7", "#text": "Code de la sécurité sociale. - art. D241-5-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686598", "@num": "L241-11", "#text": "Code de la sécurité sociale. - art. L241-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947554", "@num": "L241-5", "#text": "Code de la sécurité sociale. - art. L241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701077", "@num": "L243-1-2", "#text": "Code de la sécurité sociale. - art. L243-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701066", "@num": "L243-6-1", "#text": "Code de la sécurité sociale. - art. L243-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701051", "@num": "L243-6-2", "#text": "Code de la sécurité sociale. - art. L243-6-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700846", "@num": "L243-6-3", "#text": "Code de la sécurité sociale. - art. 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a) Des personnes ayant atteint un âge déterminé et dans la limite, par foyer, et pour l'ensemble des rémunérations versées, d'un plafond de rémunération fixé par décret ;

c) Des personnes titulaires :

-soit de l'élément de la prestation de compensation mentionnée au 1° de l'article L. 245-3 du code de l'action sociale et des familles ;

-soit d'une prestation complémentaire pour recours à tierce personne servie au titre de la législation des accidents du travail ;

e) Des personnes remplissant la condition de perte d'autonomie prévue à l'article L. 232-2 du code de l'action sociale et des familles, dans des conditions définies par décret.

I bis.-Chaque heure de travail effectuée par les salariés mentionnés à l'article L. 7221-1 du code du travail ouvre droit à une déduction forfaitaire patronale :

1° Des cotisations de sécurité sociale, à hauteur de 2 €, dans les cas autres que celui mentionné au 3° ;

2° (Abrogé) ;

Ces déductions ne sont cumulables avec aucune exonération de cotisations sociales, ni avec l'application de taux ou d'assiettes spécifiques ou de montants forfaitaires de cotisations.

II.-Les particuliers et personnes morales qui ont passé un contrat conforme aux articles L. 442-1 et L. 444-3 du code de l'action sociale et des familles pour l'accueil par des particuliers à leur domicile, à titre onéreux, de personnes mentionnées aux a, c, d et e du I du présent article sont exonérés, dans les conditions prévues à l'avant-dernier alinéa du même I, des cotisations patronales de sécurité sociale, à l'exception de celles dues au titre des accidents du travail et des maladies professionnelles, dues sur la rémunération qu'elles versent à ces accueillants familiaux.

2° Les centres communaux ou intercommunaux d'action sociale ;

3° Les organismes habilités au titre de l'aide sociale ou ayant passé convention avec un organisme de sécurité sociale.

Ces exonérations s'appliquent à la fraction des rémunérations versée en contrepartie de l'exécution des tâches effectuées au domicile à usage privatif :

a) Des personnes mentionnées au I ;

b) Des bénéficiaires soit de prestations d'aide ménagère aux personnes âg

Article R241-4 AUTONOME VIGUEUR, en vigueur depuis le 01/12/1990 (Code de la sécurité sociale)