{ "article": { "LEGIARTI000006759278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006759278", "URL": "article/LEGI/ARTI/00/00/06/75/92/LEGIARTI000006759278.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEAFQXXXXX027AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006741130", "@num": "L137-11", "#text": "Code de la sécurité sociale. - art. L137-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745373", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585686", "@num": "L741-10", "#text": "Code rural - art. L741-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585687", "@num": "L741-10-1", "#text": "Code rural - art. L741-10-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585704", "@num": "L741-16", "#text": "Code rural - art. L741-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006127171", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions relatives aux recettes des régimes obligatoires de base et des organismes concourant à leur financement.", "@debut": "2006-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106370", "@fin": "2999-01-01", "#text": "TROISIEME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET A L'EQUILIBRE GENERAL POUR 2007", "@debut": "2006-12-22" } ] }, "@cid": "JORFTEXT000000817095", "@nor": "SANX0600163L", "@num": "2006-1640", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 2006-1640 du 21 décembre 2006 de financement de la sécurité sociale pour 2007 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000817095", "@c_titre_court": "Loi n°2006-1640 du 21 décembre 2006" }, { "@fin": "2999-01-01", "#text": "Loi n° 2006-1640 du 21 décembre 2006 de financement de la sécurité sociale pour 2007 (1)", "@debut": "2006-12-22", "@id_txt": "LEGITEXT000006054970", "@c_titre_court": "Loi n° 2006-1640 du 21 décembre 2006" } ], "@date_publi": "2006-12-22", "@date_signature": "2006-12-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006759278", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006585686": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L741-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585686", "URL": "article/LEGI/ARTI/00/00/06/58/56/LEGIARTI000006585686.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X741L010XXAE" } }, "NOTA": { "CONTENU": "
NOTA : Loi n°2006-1640 art. 27 VI : Les dispositions du 3° du III de l'article 27 de ladite loi s'appliquent à compter du 1er janvier 2007 aux contrats nouveaux ou reconduits.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006774146", "@num": "3", "#text": "Décret n°50-444 du 20 avril 1950 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000301894", "@numtexte": "50-444", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-20" }, { "@id": "LEGIARTI000030067344", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006759266", "@num": "16", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 16 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006759278", "@num": "27", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 27 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000019945384", "@num": "26", "#text": "LOI n°2008-1330 du 17 décembre 2008 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000020676529", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGITEXT000038024357", "#text": "Décret n°2019-15 du 8 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038024367", "@num": "1", "#text": "Décret n°2019-15 du 8 janvier 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-197-1 à L225-197-3, L225-197-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225804", "@num": "L225-197-1", "#text": "Code de commerce. - art. L225-197-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "CGI 80 ter, 80 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037075109", "@num": "L243-5", "#text": "Code de l'action sociale et des familles - art. L243-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028559799", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031503832", "@num": "L137-11", "#text": "Code de la sécurité sociale. - art. L137-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047452686", "@num": "L137-15", "#text": "Code de la sécurité sociale. - art. L137-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022287806", "@num": "L138-24", "#text": "Code de la sécurité sociale. - art. L138-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023032112", "@num": "L138-29", "#text": "Code de la sécurité sociale. - art. L138-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703173", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047548276", "@num": "D1142-13", "#text": "Code du travail - art. D1142-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037380129", "@num": "L1142-10", "#text": "Code du travail - art. L1142-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044566691", "@num": "L1142-12", "#text": "Code du travail - art. L1142-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845040", "@num": "L129-13", "#text": "Code du travail - art. L129-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700998", "@num": "L2135-10", "#text": "Code du travail - art. 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Les cotisations dues au titre des assurances sociales agricoles sont assises sur la rémunération réelle perçue par l'assuré.
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Cette rémunération comprend, à l'exclusion des prestations familiales, toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains proprement dits, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature ainsi que, le cas échéant, les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire. Elle comprend également la compensation salariale d'une perte de rémunération induite par une mesure de réduction du temps de travail, qu'elle prenne la forme, notamment, d'un complément différentiel de salaire ou d'une hausse du taux du salaire horaire.
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Sont prises en compte dans l'assiette des cotisations les indemnités versées à l'occasion de la rupture du contrat de travail à l'initiative de l'employeur ou à l'occasion de la cessation forcée des fonctions des mandataires sociaux, dirigeants et personnes visées à l'article 80 ter du code général des impôts, ainsi que les indemnités de départ volontaire versées aux salariés dans le cadre d'un accord collectif de gestion prévisionnelle des emplois et des compétences, à hauteur de la fraction de ces indemnités qui est assujettie à l'impôt sur le revenu en application de l'article 80 duodecies du même code.
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Ne sont pas comprises dans la rémunération entrant dans l'assiette des cotisations, les prestations d'assurances sociales agricoles versées par l'entremise de l'employeur.
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Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions mises à la charge des employeurs en application d'une disposition législative ou réglementaire ou d'un accord national interprofessionnel mentionné à l'article L. 921-4 du code de la sécurité sociale destinées au financement des régimes de retraite complémentaire mentionnés au chapitre Ier du titre II du livre IX même code ou versées en couverture d'engagements de retraite souscrits antérieurement à l'adhésion des employeurs aux institutions mettant en oeuvre les régimes institués en application de l'article L. 921-4 du même code et dues au titre de la part patronale en application des textes régissant ces couvertures d'engagements de retraite complémentaire.
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Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance versées par les organismes régis par les titres III et IV du livre IX du code de la sécurité sociale ou le livre II du code de la mutualité, par des entreprises régies par le code des assurances ainsi que par les institutions mentionnées à l'article L. 370-1 du code des assurances et proposant des contrats mentionnés à l'article L. 143-1 dudit code, à l'article L. 942-40 du code de la sécurité sociale, ou à l'article L. 222-3 du code de la mutualité, lorsqu'elles revêtent un caractère obligatoire déterminé dans le cadre d'une des procédures mentionnées à l'article L. 911-1 du code de la sécurité sociale :
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1° Dans des limites fixées par décret, pour les contributions au financement d'opérations de retraite déterminées par décret ; l'abondement de l'employeur à un plan d'épargne pour la retraite collectif exonéré aux termes du deuxième alinéa de l'article L. 443-8 du code du travail est pris en compte pour l'application de ces limites ;
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2° Dans des limites fixées par décret, pour les contributions au financement de prestations complémentaires de prévoyance, à condition, lorsque ces contributions financent des garanties portant sur le remboursement ou l'indemnisation de frais occasionnés par une maladie, une maternité ou un accident, que ces garanties ne couvrent pas la participation mentionnée au II de l'article L. 322-2 du code de la sécurité sociale.
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Toutefois, les dispositions des trois alinéas précédents ne sont pas applicables lorsque lesdites contributions se substituent à d'autres éléments de rémunération au sens du présent article à moins qu'un délai de douze mois ne se soit écoulé entre le dernier versement de l'élément de rémunération en tout ou partie supprimé et le premier versement desdites contributions.
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Des arrêtés fixent les conditions et limites dans lesquelles il peut être opéré, sur la rémunération des intéressés, des déductions pour frais professionnels et des déductions au titre de frais d'atelier. Ces conditions et limites sont fixées compte tenu de celles qui sont déterminées pour les salariés du régime général par les arrêtés prévus par le troisième alinéa de l'article L. 242-1 du code de la sécurité sociale.
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Pour les jeunes agriculteurs effectuant le stage d'application auquel est subordonné le bénéfice des aides de l'Etat à l'installation en agriculture, l'assiette des cotisations est constituée par les sommes versées au stagiaire par l'exploitant maître de stage, déduction faite des frais de transport, de nourriture et de logement réellement engagés par le stagiaire ou imputés par l'exploitant sur la rémunération du stagiaire.
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Les attributions gratuites d'actions effectuées conformément aux dispositions des articles L. 225-197-1 à L. 225-197-3 du code de commerce sont exclues de l'assiette des cotisations mentionnées au premier alinéa si sont respectées les conditions d'attribution fixées par le conseil d'administration ou, le cas échéant, le directoire en application des dispositions du sixième alinéa de l'article L. 225-197-1 du même code et si l'employeur notifie à son organisme de recouvrement l'identité de ses salariés ou mandataires sociaux auxquels des actions gratuites ont été attribuées définitivement au cours de l'année civile précédente, ainsi que le nombre et la valeur des actions attribuées à chacun d'eux. A défaut, l'employeur est tenu au paiement de la totalité des cotisations sociales, y compris pour leur part salariale.
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Les dispositions de l'alinéa précédent sont également applicables lorsque l'attribution est effectuée, dans les mêmes conditions, par une société dont le siège est situé à l'étranger et qui est mère ou filiale de l'entreprise dans laquelle l'attributaire exerce son activité.
" } }, "LEGIARTI000006585687": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L741-10-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-30", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585687", "URL": "article/LEGI/ARTI/00/00/06/58/56/LEGIARTI000006585687.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X741L010XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054R", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006759278", "@num": "27", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 27 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000021757384", "@num": "4", "#text": "Ordonnance n°2010-104\n du 28 janvier 2010 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000021756959", "@nortexte": "AGRS0918812R", "@numtexte": "2010-104", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-28" }, { "@id": "LEGIARTI000017844601", "@num": "L741-10-2", "#text": "Code rural - art. L741-10-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648713", "@num": "L324-10", "#text": "Code du travail - art. L324-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167894", "@fin": "2999-01-01", "#text": "Section 3 : Assurances sociales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152348", "@fin": "2999-01-01", "#text": "Chapitre Ier : Cotisations et autres financements", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138366", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006585687", "@fin": "2010-01-30", "@num": "L741-10-1", "@etat": "ABROGE", "@debut": "2006-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les rémunérations, versées ou dues à des salariés, qui sont réintégrées dans l'assiette des cotisations à la suite du constat de l'infraction définie aux quatrième et cinquième alinéas de l'article L. 324-10 du code du travail ne peuvent faire l'objet d'aucune mesure de réduction ou d'exonération de cotisations de sécurité sociale ou de minoration de l'assiette de ces cotisations.
\n
" } }, "LEGIARTI000006585704": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L741-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-02-15", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585704", "URL": "article/LEGI/ARTI/00/00/06/58/57/LEGIARTI000006585704.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X741L016XXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006759278", "@num": "27", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 27 () JORF 22 décembre 2006 rectificatif JORF du 20 janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006580757", "@num": "1031", "#text": "Code rural ancien - art. 1031 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845468", "@num": "L741-15-1", "#text": "Code rural - art. L741-15-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-1, L722-2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038251913", "@num": "D712-15", "#text": "Code rural et de la pêche maritime - art. D712-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049795037", "@num": "D741-58", "#text": "Code rural et de la pêche maritime - art. D741-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037456592", "@num": "D741-59", "#text": "Code rural et de la pêche maritime - art. D741-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026966", "@num": "D741-60", "#text": "Code rural et de la pêche maritime - art. D741-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026961", "@num": "D741-61", "#text": "Code rural et de la pêche maritime - art. D741-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026953", "@num": "D741-62", "#text": "Code rural et de la pêche maritime - art. D741-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026944", "@num": "D741-63", "#text": "Code rural et de la pêche maritime - art. D741-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025041485", "@num": "D741-63-1", "#text": "Code rural et de la pêche maritime - art. D741-63-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022140637", "@num": "D741-63-4", "#text": "Code rural et de la pêche maritime - art. D741-63-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026935", "@num": "D741-63-5", "#text": "Code rural et de la pêche maritime - art. D741-63-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031597676", "@num": "L725-24", "#text": "Code rural et de la pêche maritime - art. L725-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030024022", "@num": "L741-16-1", "#text": "Code rural et de la pêche maritime - art. L741-16-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948678", "@num": "L741-5", "#text": "Code rural et de la pêche maritime - art. L741-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948693", "@num": "L751-18", "#text": "Code rural et de la pêche maritime - art. L751-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917353", "@num": "R712-6", "#text": "Code rural et de la pêche maritime - art. R712-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645933", "@num": "L122-3-18", "#text": "Code du travail - art. L122-3-18 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167894", "@fin": "2999-01-01", "#text": "Section 3 : Assurances sociales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152348", "@fin": "2999-01-01", "#text": "Chapitre Ier : Cotisations et autres financements", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138366", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585701", "@fin": "2001-12-26", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585702", "@fin": "2006-01-06", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585703", "@fin": "2006-12-22", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585704", "@fin": "2008-02-15", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018978754", "@fin": "2008-12-19", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2008-02-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950472", "@fin": "2010-03-11", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021948681", "@fin": "2010-12-22", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023271932", "@fin": "2011-01-01", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023382221", "@fin": "2013-01-01", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948527", "@fin": "2015-01-01", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024039", "@fin": "2019-01-01", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947610", "@fin": "2024-01-01", "@num": "L741-16", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048600700", "@fin": "2026-01-01", "@num": "L741-16", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Lorsqu'ils embauchent pour exercer une ou plusieurs des activités visées aux 1°, 3° et 4° de l'article L. 722-1 et au 1° de l'article L. 722-2 des travailleurs occasionnels ou des demandeurs d'emploi inscrits à ce titre à l'Agence nationale pour l'emploi pendant une durée minimale fixée par décret, les chefs d'exploitation ou d'entreprise agricole ou de travaux agricoles ou forestiers ainsi que les groupements d'employeurs composés de personnes physiques ou de sociétés civiles agricoles exerçant ces mêmes activités versent des cotisations d'assurances sociales calculées en application de taux réduits.
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II. - Les groupements d'employeurs composés pour partie des employeurs mentionnés au I du présent article exerçant une ou plusieurs des activités visées à ce même I bénéficient pour lesdits employeurs des taux réduits de cotisations, sous réserve que le chiffre d'affaires annuel de ces groupements soit réalisé majoritairement avec des adhérents dont les salariés sont affiliés au régime agricole. Donnent lieu à cet allègement les rémunérations et gains des salariés embauchés entre le 1er janvier 2006 et le 31 décembre 2007, et ce pendant deux ans à compter de l'embauche.
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Pour chaque salarié, le montant des rémunérations et gains donnant lieu à l'allégement est limité au produit du salaire minimum de croissance en vigueur lors de leur versement, majoré de 50 %, par le nombre journalier moyen d'heures où le salarié a été, au cours de l'année civile considérée, mis à disposition des adhérents mentionnés à l'alinéa précédent.
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III. - Les rémunérations et gains des travailleurs occasionnels embauchés par les employeurs mentionnés aux I et II du présent article dans le cadre du contrat de travail défini à l'article L. 122-3-18 du code du travail ne donnent pas lieu à cotisations d'assurances sociales à la charge du salarié.
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IV. - Les rémunérations et gains des jeunes travailleurs occasionnels âgés de moins de vingt-six ans embauchés par les employeurs mentionnés aux I et II du présent article ne donnent pas lieu à cotisations d'assurances sociales à la charge du salarié pendant une période n'excédant pas un mois par an et par salarié. Pour chaque salarié, le montant des rémunérations et gains exonérés est limité au produit du salaire minimum de croissance par le nombre d'heures rémunérées. Cette exonération ne s'applique pas pour les salariés employés dans le cadre du contrat défini à l'article L. 122-3-18 du code du travail.
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V. - Les coopératives d'utilisation du matériel agricole mettant des salariés à la disposition de leurs adhérents ne bénéficient pas des dispositions du présent article.
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VI. - Un décret fixe les modalités d'application du présent article, notamment les taux réduits de cotisations mentionnés au I et la durée maximale de leur application par année civile.
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Au-delà de la période maximale d'application des taux réduits mentionnée à l'alinéa précédent, l'employeur déclare à la caisse de mutualité sociale agricole, pour chaque salarié, s'il renonce auxdits taux réduits pendant la période où ils se sont appliqués, au profit de la réduction prévue par l'article L. 241-13 du code de la sécurité sociale sur l'ensemble de la période de travail.
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I. - Dans le cadre des régimes de retraite à prestations définies gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué, au profit du fonds mentionné à l'article L. 135-1 du présent code, une contribution assise, sur option de l'employeur :
\n
1° Soit sur les rentes liquidées à compter du 1er janvier 2001 et versées à compter du 1er janvier 2004, pour la partie excédant un tiers du plafond mentionné à l'article L. 241-3 ; la contribution, dont le taux est fixé à 8 %, est à la charge de l'employeur et précomptée par l'organisme payeur ;
\n
2° Soit :
\n
a) Sur les primes versées à un organisme régi par le titre III ou le titre IV du livre IX du présent code, le livre II du code de la mutualité ou le code des assurances, destinées au financement des régimes visés au présent I ;
\n
b) Ou sur la partie de la dotation aux provisions, ou du montant mentionné en annexe au bilan, correspondant au coût des services rendus au cours de l'exercice ; lorsque ces éléments donnent ensuite lieu au versement de primes visées au a, ces dernières ne sont pas assujetties.
\n
La contribution due au titre du 2°, dont le taux est fixé à 6 %, est à la charge de l'employeur. Elle s'applique aux versements, comptabilisations ou mentions réalisés à compter des exercices ouverts après le 31 décembre 2003. Pour les exercices ouverts à compter du 1er janvier 2009, le taux de la contribution est fixé à 12 % lorsqu'elle porte sur les éléments mentionnés au b du 2°.
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II. - L'option de l'employeur visée au I est effectuée de manière irrévocable pour chaque régime. Pour les régimes existant à la date de publication de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, l'option est exercée avant le 31 décembre 2003. Pour les régimes créés ultérieurement, l'option est exercée lors de la mise en place du régime. Si l'option n'est pas exercée aux dates prévues, les dispositions des 1° et 2° du I s'appliquent.
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III. - Les dispositions des articles L. 137-3 et L. 137-4 sont applicables à la présente contribution.
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IV. - Les contributions des employeurs destinées au financement des régimes de retraite visés au I ne sont soumises ni aux cotisations et taxes dont l'assiette est définie à l'article L. 242-1, ou pour les salariés du secteur agricole à l'article L. 741-10 du code rural ni aux contributions instituées à l'article L. 136-1 et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.
" } }, "LEGIARTI000006745373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L871-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006745373", "URL": "article/LEGI/ARTI/00/00/06/74/53/LEGIARTI000006745373.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X871L01AXXAD" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006756625", "@num": "6-1", "#text": "Loi n° 89-1009 du 31 décembre 1989 - art. 6-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000709057", "@nortexte": "SPSX8900080L", "@numtexte": "89-1009", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "LEGIARTI000006758988", "@num": "57", "#text": "Loi n°2004-810 du 13 août 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000032182077", "@num": "41", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006759201", "@num": "54", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006759278", "@num": "27", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 27 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006417062", "@num": "20", "#text": "Décret n°2007-1373 du 19 septembre 2007 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000652964", "@nortexte": "BCFF0751468D", "@numtexte": "2007-1373", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-19" }, { "@id": "LEGIARTI000032182093", "@num": "107", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000022445589", "@num": "20", "#text": "Décret n°2010-754 du 5 juillet 2010 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022443617", "@nortexte": "DEFH1002813D", "@numtexte": "2010-754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-05" }, { "@id": "LEGIARTI000043138095", "@num": "Annexe", "#text": "Arrêté du 20 octobre 2010 - art. 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art. 995 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L741-10", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006141729", "@fin": "2999-01-01", "#text": "Titre VII : Contenu des dispositifs d'assurance maladie complémentaire bénéficiant d'une aide.", "@debut": "2005-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126917", "@fin": "2019-09-01", "#text": "Livre 8 : Allocations aux personnes âgées - Allocation aux adultes handicapés - Allocation de logement sociale - Aides à l'emploi pour la garde des jeunes enfants - Aides aux collectivités et organismes logeant à titre temporaire des personnes défavorisées ou gérant des aires d'accueil des gens du voyage - Protection complémentaire en matière de santé", "@debut": "2000-07-06" }, { "@id": "LEGISCTA000038834503", "@fin": "2999-01-01", "#text": "Livre VIII : Allocations aux personnes âgées - Allocation aux adultes handicapés - Aides à l'emploi pour la garde des jeunes enfants - Aides aux collectivités et organismes logeant à titre temporaire des personnes défavorisées ou gérant des aires d'accueil des gens du voyage - Protection complémentaire en matière de santé", "@debut": "2019-09-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006745370", "@fin": "2004-12-31", "@num": "L871-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745371", "@fin": "2005-12-20", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745372", "@fin": "2006-12-22", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745373", "@fin": "2007-12-22", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845110", "@fin": "2010-05-08", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267798", "@fin": "2011-12-23", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013197", "@fin": "2012-12-19", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026799158", "@fin": "2015-01-01", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028394302", "@fin": "2015-04-01", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354533", "@fin": "2016-01-01", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2015-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030307753", "@fin": "2015-12-23", "@num": "L871-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686803", "@fin": "2016-01-28", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031928862", "@fin": "2016-12-25", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033714925", "@fin": "2019-07-17", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038775240", "@fin": "2019-11-01", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2019-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038047365", "@fin": "2020-01-01", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038775343", "@fin": "2022-01-01", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042685398", "@fin": "2023-12-28", "@num": "L871-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048703173", "@fin": "2999-01-01", "@num": "L871-1", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le bénéfice des dispositions de l'article L. 863-1, des sixième et huitième alinéas de l'article L. 242-1, ou pour les salariés du secteur agricole des sixième et huitième alinéas de l'article L. 741-10 du code rural du 1° quater de l'article 83 du code général des impôts, du deuxième alinéa du I de l'article 154 bis et des 15° et 16° de l'article 995 du même code, dans le cas de garanties destinées au remboursement ou à l'indemnisation des frais occasionnés par une maladie, une maternité ou un accident, est subordonné au respect, par les opérations d'assurance concernées, de règles fixées par décret en Conseil d'Etat après avis de l'Union nationale des caisses d'assurance maladie et de l'Union nationale des organismes d'assurance maladie complémentaire.
\n
Ces règles prévoient l'exclusion totale ou partielle de la prise en charge de la majoration de participation des assurés et de leurs ayants droit visée à l'article L. 162-5-3 et des actes et prestations pour lesquels le patient n'a pas accordé l'autorisation visée à l'article L. 161-36-2. Elles prévoient également l'exclusion totale ou partielle de la prise en charge des dépassements d'honoraires sur le tarif des actes et consultations visés au 18° de l'article L. 162-5.
\n
Elles prévoient également la prise en charge totale ou partielle des prestations liées à la prévention, aux consultations du médecin traitant mentionné à l'article L. 162-5-3 et aux prescriptions de celui-ci.
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Article 27 ENTIEREMENT_MODIF (Loi n° 2006-1640 du 21 décembre 2006 de financement de la sécurité sociale pour 2007 (1))