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La réduction prévue à l'article L. 241-13 est égale à la différence entre le plafond mentionné au premier alinéa de cet article et le montant des gains et rémunérations tels que définis à l'article L. 242-1 versés au salarié au cours d'un mois civil multipliée par un coefficient égal à 0,64.

\n
\n

Pour l'application de l'article L. 241-13, est prise en compte la valeur la plus élevée du salaire minimum de croissance en vigueur au cours de la période d'emploi rémunérée.

\n
" } }, "LEGIARTI000006736092": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-09-22", "DATE_DEBUT": "1995-08-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006736092", "URL": "article/LEGI/ARTI/00/00/06/73/60/LEGIARTI000006736092.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D08AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006770891", "@num": "1", "#text": "Décret n°95-943 du 25 août 1995 - art. 1 () JORF 26 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006771904", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771906", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000006736102", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. D241-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735819", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735823", "@num": "D241-13", "#text": "Code de la sécurité sociale. - art. D241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@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": "LEGIARTI000006735813", "@num": "D241-5-7", "#text": "Code de la sécurité sociale. - art. D241-5-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736085", "@num": "D241-7", "#text": "Code de la sécurité sociale. - art. D241-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736098", "@num": "D241-9", "#text": "Code de la sécurité sociale. - art. D241-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987523", "@num": "D752-7", "#text": "Code de la sécurité sociale. - art. D752-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645604", "@num": "D981-3", "#text": "Code du travail - art. D981-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597717", "@num": "D741-61-3", "#text": "Code rural - art. D741-61-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597725", "@num": "D741-63-3", "#text": "Code rural - art. D741-63-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597735", "@num": "D741-70-6", "#text": "Code rural - art. D741-70-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918655", "@num": "D741-60", "#text": "Code rural et de la pêche maritime - art. D741-60 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172138", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions communes.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155796", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736092", "@fin": "1996-09-22", "@num": "D241-8", "@etat": "MODIFIE", "@debut": "1995-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736093", "@fin": "2003-06-12", "@num": "D241-8", "@etat": "MODIFIE", "@debut": "1996-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736094", "@fin": "2005-02-06", "@num": "D241-8", "@etat": "MODIFIE", "@debut": "2003-06-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006736095", "@fin": "2007-09-25", "@num": "D241-8", "@etat": "ABROGE", "@debut": "2005-02-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023414716", "@fin": "2012-05-07", "@num": "D241-8", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026406992", "@fin": "2999-01-01", "@num": "D241-8", "@etat": "VIGUEUR", "@debut": "2012-09-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En application du deuxième alinéa de l'article L. 241-13, le montant maximal de la réduction visée à l'article D. 241-7 est égal au produit de 169 fois la valeur du salaire minimum de croissance applicable à la rémunération versée par 0,128.

\n
\n
" } }, "LEGIARTI000006736096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1996-09-22", "DATE_DEBUT": "1995-08-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006736096", "URL": "article/LEGI/ARTI/00/00/06/73/60/LEGIARTI000006736096.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D09AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006770891", "@num": "1", "#text": "Décret n°95-943 du 25 août 1995 - art. 1 () JORF 26 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006771487", "@num": "1", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 1 () JORF 22 septembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000048852491", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067277", "@num": "D241-3-2", "#text": "Code de la sécurité sociale. - art. D241-3-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@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": "LEGIARTI000006736092", "@num": "D241-8", "#text": "Code de la sécurité sociale. - art. D241-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987523", "@num": "D752-7", "#text": "Code de la sécurité sociale. - art. D752-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "TXT_SOURCE", "@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": "LEGISCTA000006172138", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions communes.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155796", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006736096", "@fin": "1996-09-22", "@num": "D241-9", "@etat": "ABROGE", "@debut": "1995-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736097", "@fin": "2003-06-12", "@num": "D241-9", "@etat": "MODIFIE", "@debut": "1998-01-03", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006736098", "@fin": "2005-02-06", "@num": "D241-9", "@etat": "ABROGE", "@debut": "2003-06-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023414712", "@fin": "2012-05-07", "@num": "D241-9", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026406988", "@fin": "2999-01-01", "@num": "D241-9", "@etat": "VIGUEUR", "@debut": "2012-09-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La réduction prévue à l'article L. 241-13 est déterminée à chaque versement de la rémunération.

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\n

Lorsque le nombre d'heures rémunérées est inférieur au nombre d'heures correspondant à la durée légale ou conventionnelle collective du travail applicable dans l'établissement ou la partie d'établissement où est employé le salarié et définie sur le mois civil, le montant de la réduction, le cas échéant plafonné en application de l'article D. 241-8, est réduit en fonction du rapport entre ces deux nombres d'heures.

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\n

Pour l'application de l'alinéa précédent, les périodes de suspension du contrat de travail donnant lieu au maintien de tout ou partie de la rémunération sont prises en compte pour un nombre d'heures égal au produit de la durée habituelle du travail par le pourcentage de la rémunération demeurant à la charge de l'employeur.

\n
" } }, "LEGIARTI000006736099": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-09-22", "DATE_DEBUT": "1995-08-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006736099", "URL": "article/LEGI/ARTI/00/00/06/73/60/LEGIARTI000006736099.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D10AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000546576", "#text": "Loi 93-1313 1993-12-20 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000546576", "@nortexte": "TEFX9300125Z", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770891", "@num": "1", "#text": "Décret n°95-943 du 25 août 1995 - art. 1 () JORF 26 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006648282", "@num": "L322-12", "#text": "Code du travail - art. L322-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987509", "@num": "D241-11", "#text": "Code de la sécurité sociale. - art. D241-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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" }, { "@id": "LEGIARTI000006742335", "@num": "L241-6-1", "#text": "Code de la sécurité sociale. - art. 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Lorsque l'emploi d'un salarié ouvre droit, au titre du versement d'une même rémunération, à la réduction prévue à l'article L. 241-13 et à l'exonération prévue à l'article L. 241-6-1 ou à l'article L. 241-6-2 ou à l'article 7 de la loi n° 93-1313 du 20 décembre 1993 relative au travail, à l'emploi et à la formation professionnelle ou à l'abattement prévu à l'article L. 322-12 du code du travail ou à deux de ces dispositions, sont d'abord appliqués l'exonération prévue à l'article L. 241-6-1 ou à l'article L. 241-6-2 ou à l'article 7 de la loi n° 93-1313 du 20 décembre 1993 précitée et l'abattement prévu à l'article L. 322-12 du code du travail, puis la réduction prévue à l'article L. 241-13.

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Les employeurs doivent tenir à la disposition des agents de contrôle mentionnés à l'article L. 243-7 un document justificatif du montant des réductions qu'ils ont appliquées indiquant, par établissement et par mois civil, la durée du travail applicable, le nombre de salariés concernés et le montant total des réductions appliquées ainsi que, pour chacun des salariés, son identité, le montant de la rémunération versée, le nombre d'heures rémunérées, le nombre d'heures pris en compte au titre des périodes de suspension du contrat de travail ayant donné lieu à rémunération et le montant de la réduction appliquée.

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Pour les personnes visées aux articles R. 241-5 à R. 241-9, doivent être également mentionnés, selon les cas, la période d'emploi rémunérée ou la durée écoulée depuis le dernier versement de la rémunération visées à l'article R. 241-5, la majoration visée à l'article R. 241-8 et le plafond visé à l'article R. 241-9.

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Article 1 ENTIEREMENT_MODIF (Décret no 95-943 du 25 août 1995 pris pour l'application de la réduction de cotisations prévue à l'article L. 241-13 du code de la sécurité sociale)