{ "article": { "LEGIARTI000006900855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1221-16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006900855", "URL": "article/LEGI/ARTI/00/00/06/90/08/LEGIARTI000006900855.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX1221L0160XX0A" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000035641751", "@num": "L133-5-3", "#text": "Code de la sécurité sociale. - art. L133-5-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863743", "@num": "R133-14", "#text": "Code de la sécurité sociale. - art. R133-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648023", "@num": "L320-1", "#text": "Code du travail - art. L320-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018537744", "@num": "R1227-3", "#text": "Code du travail - art. R1227-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049816593", "@num": "R5422-5", "#text": "Code du travail - art. R5422-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L320-1 alinéa 1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006195589", "@fin": "2999-01-01", "#text": "Sous-section 3 : Autres formalités.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189416", "@fin": "2999-01-01", "#text": "Section 3 : Formalités à l'embauche et à l'emploi", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177850", "@fin": "2999-01-01", "#text": "Chapitre Ier : Formation du contrat de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160709", "@fin": "2999-01-01", "#text": "Titre II : Formation et exécution du contrat de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145393", "@fin": "2999-01-01", "#text": "Livre II : Le contrat de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132321", "@fin": "2999-01-01", "#text": "Première partie : Les relations individuelles de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006900855", "@fin": "2999-01-01", "@num": "L1221-16", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans certains établissements ou professions, définis par voie réglementaire, l'employeur informe le service public de l'emploi de toute embauche ou rupture du contrat de travail.
\n
" } }, "LEGIARTI000006648022": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L320-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006648022", "URL": "article/LEGI/ARTI/00/00/06/64/80/LEGIARTI000006648022.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X320L01AXXAA" } }, "NOTA": { "CONTENU": "

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" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006072243", "#text": "Arrêté du 27 février 1987", "@sens": "cible", "@cidtexte": "LEGITEXT000006072243", "@nortexte": "ASET8703126A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006668721", "@num": "1", "#text": "Arrêté du 27 février 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072243", "@nortexte": "ASET8703126A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006668721", "@num": "1", "#text": "Arrêté du 27 février 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072243", "@nortexte": "ASET8703126A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006668722", "@num": "2", "#text": "Arrêté du 27 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072243", "@nortexte": "ASET8703126A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006668723", "@num": "3", "#text": "Arrêté du 27 février 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072243", "@nortexte": "ASET8703126A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006900855", "@num": "L1221-16", "#text": "Code du travail - art. L1221-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648596", "@num": "L321-1", "#text": "Code du travail - art. L321-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648736", "@num": "L322-4", "#text": "Code du travail - art. L322-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903481", "@num": "L5123-7", "#text": "Code du travail - art. L5123-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006808673", "@num": "R320-1", "#text": "Code du travail - art. R320-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018515422", "@num": "R320-1-1", "#text": "Code du travail - art. R320-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006809939", "@num": "R362-1", "#text": "Code du travail - art. R362-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514000", "@num": "R362-1-1", "#text": "Code du travail - art. R362-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514000", "@num": "R362-1-1", "#text": "Code du travail - art. R362-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Loi 86-1320 1986-12-31 art. 6 I JORF 31 décembre 1986", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154105", "@fin": "2005-01-19", "#text": "Chapitre préliminaire : Déclaration de mouvements de main-d'oeuvre.", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139810", "@fin": "2999-01-01", "#text": "Titre II : Emploi", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123879", "@fin": "2999-01-01", "#text": "Livre III : Placement et emploi", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648022", "@fin": "2005-01-19", "@num": "L320-1", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006648023", "@fin": "2008-05-01", "@num": "L320-1", "@etat": "ABROGE", "@debut": "2005-01-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les établissements ou professions dans lesquels toute embauche ou résiliation de contrat de travail doit être portée à la connaissance des services publics de la main-d'oeuvre sont définis par arrêté du ministre chargé du travail et des ministres intéressés.
\n
Lorsqu'à l'occasion d'un licenciement pour motif économique, le ministre chargé du travail passe avec une entreprise l'une des conventions prévues au 2° de l'article L. 322-4 du présent code, cette convention peut être subordonnée à l'engagement de l'entreprise de soumettre ses embauches ultérieures, pendant la durée d'effet de ladite convention, à l'accord préalable de l'autorité administrative compétente.
" } }, "LEGIARTI000006648023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L320-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006648023", "URL": "article/LEGI/ARTI/00/00/06/64/80/LEGIARTI000006648023.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X320L01AXXAB" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 2007-03-12 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du nouveau code du travail et au plus tard le 1er mars 2008.
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La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006658484", "@num": "72", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 72 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006660131", "@num": "12", "#text": "Ordonnance n°2007-329 du 12 mars 2007 - art. 12 (VD) JORF 13 mars 2007 en vigueur au plus tard le 1er mars 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGITEXT000006072243", "#text": "Arrêté du 27 février 1987", "@sens": "cible", "@cidtexte": "LEGITEXT000006072243", "@nortexte": "ASET8703126A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006668721", "@num": "1", "#text": "Arrêté du 27 février 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072243", "@nortexte": "ASET8703126A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006668721", "@num": "1", "#text": "Arrêté du 27 février 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072243", "@nortexte": "ASET8703126A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006668722", "@num": "2", "#text": "Arrêté du 27 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072243", "@nortexte": "ASET8703126A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006668723", "@num": "3", "#text": "Arrêté du 27 février 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072243", "@nortexte": "ASET8703126A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006900855", "@num": "L1221-16", "#text": "Code du travail - art. L1221-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648596", "@num": "L321-1", "#text": "Code du travail - art. L321-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648736", "@num": "L322-4", "#text": "Code du travail - art. L322-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903481", "@num": "L5123-7", "#text": "Code du travail - art. L5123-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006808673", "@num": "R320-1", "#text": "Code du travail - art. R320-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018515422", "@num": "R320-1-1", "#text": "Code du travail - art. R320-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006809939", "@num": "R362-1", "#text": "Code du travail - art. R362-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514000", "@num": "R362-1-1", "#text": "Code du travail - art. R362-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514000", "@num": "R362-1-1", "#text": "Code du travail - art. R362-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154106", "@fin": "2999-01-01", "#text": "Chapitre préliminaire : Gestion de l'emploi et des compétences - Prévention des conséquences des mutations économiques.", "@debut": "2005-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139810", "@fin": "2999-01-01", "#text": "Titre II : Emploi", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123879", "@fin": "2999-01-01", "#text": "Livre III : Placement et emploi", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648022", "@fin": "2005-01-19", "@num": "L320-1", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006648023", "@fin": "2008-05-01", "@num": "L320-1", "@etat": "ABROGE", "@debut": "2005-01-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les établissements ou professions dans lesquels toute embauche ou résiliation de contrat de travail doit être portée à la connaissance des services publics de la main-d'oeuvre sont définis par arrêté du ministre chargé du travail et des ministres intéressés.
\n
Lorsqu'à l'occasion d'un licenciement pour motif économique, le ministre chargé du travail passe avec une entreprise l'une des conventions prévues au 2° de l'article L. 322-4 du présent code, cette convention peut être subordonnée à l'engagement de l'entreprise de soumettre ses embauches ultérieures, pendant la durée d'effet de ladite convention, à l'accord préalable de l'autorité administrative compétente.
" } }, "LEGIARTI000018537744": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R1227-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018537744", "URL": "article/LEGI/ARTI/00/00/18/53/77/LEGIARTI000018537744.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018456736", "@num": "Annexe", "#text": "Décret n°2008-244 du 7 mars 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018442415", "@nortexte": "MTST0800001A", "@numtexte": "2008-244", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000006900855", "@num": "L1221-16", "#text": "Code du travail - art. L1221-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514000", "@num": "R362-1-1", "#text": "Code du travail - art. R362-1-1 al 1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018537750", "@fin": "2999-01-01", "#text": "Chapitre VII : Dispositions pénales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018537944", "@fin": "2999-01-01", "#text": "Titre II : Formation et exécution du contrat de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018537950", "@fin": "2999-01-01", "#text": "Livre II : Le contrat de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018538094", "@fin": "2999-01-01", "#text": "Première partie : Les relations individuelles de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018537744", "@fin": "2999-01-01", "@num": "R1227-3", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le fait de ne pas informer le service public de l'emploi d'une embauche ou de la rupture d'un contrat de travail, en méconnaissance des dispositions de l'article L. 1221-16 et de l'arrêté pris pour son application, est puni de l'amende prévue pour les contraventions de la quatrième classe.

" } }, "LEGIARTI000026944605": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-25", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026944605", "URL": "article/LEGI/ARTI/00/00/26/94/46/LEGIARTI000026944605.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006660025", "@num": "5", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006228497", "@num": "2", "#text": "Décret n°2004-121 du 9 février 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612529", "@nortexte": "SOCS0420417D", "@numtexte": "2004-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-09" }, { "@id": "LEGIARTI000044920140", "@num": "11", "#text": "Décret n°2005-278 du 24 mars 2005 - 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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020446437", "@nortexte": "BCFS0829475D", "@numtexte": "2009-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-27" }, { "@id": "LEGIARTI000025555078", "@num": "35", "#text": "LOI n°2012-387\r\n du 22 mars 2012 - art. 35 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000025555096", "@num": "51", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027248796", "#text": "Décret n°2013-266\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476732", "@num": "2", "#text": "Décret n°2013-266\n du 28 mars 2013 - 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art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032583439", "@num": "1", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - 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art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - 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I. ― Tout employeur de personnel salarié ou assimilé, à l'exception des employeurs de salariés mentionnés aux articles L. 1271-1 du code du travail et L. 531-5 du présent code, adresse à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le montant des rémunérations versées au cours du mois précédent, les dates d'arrivée et de départ, de suspension et de reprise du contrat de travail ainsi que la durée du travail. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Peuvent recevoir tout ou partie de ces données, pour l'accomplissement de leurs missions, les organismes chargés de la gestion d'un régime obligatoire de sécurité sociale, de la gestion d'un régime de retraite complémentaire obligatoire en application du chapitre Ier du titre II du livre IX ou de la gestion d'un régime de protection sociale complémentaire institué en application de l'article L. 911-1, les caisses assurant le service des congés payés, l'institution mentionnée à l'article L. 5312-1 du code du travail , l'organisme chargé de la gestion du système d'information du compte personnel de formation mentionné au III de l'article L. 6323-8 du code du travail, ainsi que les services de l'Etat.

II.-La déclaration sociale nominative se substitue à l'ensemble des déclarations auxquelles sont tenus les employeurs auprès des organismes mentionnés aux articles L. 211-1, L. 212-3, L. 213-1 et L. 752-4 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime, de la Caisse nationale de compensation des cotisations de sécurité sociale des voyageurs, représentants et placiers de commerce à cartes multiples travaillant pour deux employeurs au moins ainsi que de l'institution mentionnée à l'article L. 5312-1 du code du travail, qui sont nécessaires à l'exercice des droits des salariés aux indemnités journalières et aux prestations mentionnées à l'article L. 5421-2 du même code, à la déclaration et au versement des contributions et cotisations sociales, ainsi qu'à la déclaration mentionnée à l'article L. 1221-16 dudit code auprès du service public de l'emploi, à la déclaration annuelle des données sociales prévue aux articles 87 et 87 A du code général des impôts ainsi qu'à toute autre déclaration portant sur les mêmes données.
Est nulle de plein droit toute demande par les organismes mentionnés au premier alinéa du présent II de données ou d'informations déjà produites au titre de la déclaration sociale nominative, même si elle est présentée à un autre titre.

III.-Les modalités d'application du présent article ainsi que le délai à l'issue duquel l'employeur ayant rempli la déclaration sociale nominative est réputé avoir accompli les déclarations ou formalités mentionnées au premier alinéa du II sont fixés par décret en Conseil d'Etat.

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R741-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039343747", "@num": "R741-26", "#text": "Code rural et de la pêche maritime - art. R741-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918745", "@num": "R741-27", "#text": "Code rural et de la pêche maritime - art. R741-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476938", "@num": "R741-86", "#text": "Code rural et de la pêche maritime - art. 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R741-96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027248902", "@fin": "2019-06-22", "#text": "Sous-section 2 : Déclaration sociale nominative", "@debut": "2013-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006173222", "@fin": "2018-12-27", "#text": "Section 1 : Modernisation et simplification des formalités au regard des entreprises", "@debut": "2005-08-12" }, { "@id": "LEGISCTA000037893602", "@fin": "2999-01-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des employeurs", "@debut": "2018-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156507", "@fin": "2018-12-27", "#text": "Chapitre 3 bis : Modernisation et simplification du recouvrement des cotisations", "@debut": "2005-08-12" }, { "@id": "LEGISCTA000037893604", "@fin": "2999-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification des déclarations sociales ainsi que du recouvrement des cotisations et contributions sociales", "@debut": "2018-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141846", "@fin": "2019-07-08", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000038786059", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement et placements", "@debut": "2019-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126950", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@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": "LEGIARTI000006746995", "@fin": "2008-03-13", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2005-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018503514", "@fin": "2008-05-01", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2008-03-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018503515", "@fin": "2009-04-01", "@num": "R133-14", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027261144", "@fin": "2014-11-19", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2013-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029776048", "@fin": "2016-11-24", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2014-11-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033476634", "@fin": "2017-05-11", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2016-11-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034668756", "@fin": "2019-01-01", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2017-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033508978", "@fin": "2017-05-11", "@num": "R133-14", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034737743", "@fin": "2019-06-22", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038681402", "@fin": "2020-01-01", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2019-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039222527", "@fin": "2021-04-14", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043356777", "@fin": "2022-03-01", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2021-04-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045283759", "@fin": "2024-01-01", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2022-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048863743", "@fin": "2999-01-01", "@num": "R133-14", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La déclaration sociale nominative relative aux rémunérations versées au cours d'un mois est adressée au plus tard :

1° Le 5 du mois civil suivant lorsque les cotisations de sécurité sociale sont acquittées mensuellement ;

2° Le 15 du mois civil suivant dans les autres cas.

Toutefois, lorsque l'un des événements mentionnés au deuxième alinéa du II survient pendant la période comprise entre le premier jour du mois civil et le jour précédant la date d'échéance prévue au 2° et que le délai fixé pour la transmission de l'événement expire avant la date d'échéance prévue au 2°, la déclaration sociale nominative relative aux rémunérations du mois civil précédant celui au cours duquel l'événement est intervenu doit être transmise dans le même délai que celui fixé pour la transmission de l'événement.

La déclaration sociale nominative est accomplie chaque mois même si aucune rémunération n'a été versée au cours de celui-ci tant que l'employeur n'a pas demandé la radiation de son compte auprès de l'organisme de recouvrement des cotisations de sécurité sociale dont il relève.

II.-La déclaration des événements mentionnés au I de l'article R. 133-13 est effectuée au plus tard en même temps que la déclaration sociale nominative relative au mois au cours duquel cet événement est survenu.

Toutefois, sont déclarés dans un délai fixé par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'emploi, qui ne peut excéder cinq jours ouvrés, la fin du contrat de travail ainsi que, lorsque l'employeur n'est pas subrogé dans les droits de l'assuré aux indemnités journalières, le début et la fin de l'arrêt de travail pour cause d'accident ou de maladie non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant.

III.-Le défaut de production de la déclaration sociale nominative dans les délais prescrits, l'omission de salariés devant y figurer ou l'inexactitude des rémunérations déclarées dans la déclaration sociale nominative entraîne l'application de la pénalité prévue aux articles R. 243-16 du présent code et R. 741-22 du code rural et de la pêche maritime. Cette pénalité est recouvrée et contrôlée selon les modalités prévues à l'article R. 243-19 du présent code et à l'article R. 741-24 du code rural et de la pêche maritime.

IV.-L'employeur est réputé avoir accompli les déclarations ou formalités mentionnées aux 1° à 4° sous réserve du respect des conditions suivantes :

1° L'attestation mentionnée à l'article R. 323-10 du présent code s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer le gain journalier de base pour le calcul des prestations en espèces de l'assurance maladie, maternité et paternité ainsi que la déclaration de l'événement mentionné au 1° du I de l'article R. 133-13 du présent code ;

2° L'attestation mentionnée à l'article R. 1234-9 du code du travail s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer l'allocation mentionnée à l'article L. 5422-1 du même code, ainsi que la déclaration de l'événement mentionné au 2° du I de l'article R. 133-13 du présent code ;

3° La déclaration prévue à l'article L. 1221-16 du code du travail s'il a effectué au titre du mois précédent une déclaration sociale nominative pour tous les salariés de l'établissement employeur ;

4° L'enquête statistique sur les mouvements de main-d'œuvre s'il a effectué au titre de chaque mois du trimestre civil précédent une déclaration sociale nominative pour tous les salariés de l'établissement employeur.

\n
" } }, "LEGIARTI000028975932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R5422-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2014-05-25" } }, "META_COMMUN": { "ID": "LEGIARTI000028975932", "URL": "article/LEGI/ARTI/00/00/28/97/59/LEGIARTI000028975932.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028970279", "@num": "16", "#text": "Décret n°2014-524\n du 22 mai 2014 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000028969674", "@nortexte": "ETSD1403824D", "@numtexte": "2014-524", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-22" }, { "@id": "LEGIARTI000035492371", "@num": "D1272-10", "#text": "Code du travail - art. D1272-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033516076", "@num": "D1273-7", "#text": "Code du travail - art. 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Pour satisfaire à son obligation d'affiliation définie à l'article L. 5422-13, l'employeur qui embauche pour la première fois un salarié qu'il est tenu d'assurer contre le risque de privation d'emploi, adresse un bordereau d'affiliation à Pôle emploi (1).

Il est réputé s'être acquitté de cette obligation par l'accomplissement de la déclaration mentionnée à l'article L. 1221-16 (2).

Quelle que soit la date à laquelle le bordereau d'affiliation est reçu par l'organisme (3), l'affiliation prend effet à la date d'embauche du premier salarié.

\n
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(1) Conformément à l'article 5 II du décret n° 2014-1371 du 17 novembre 2014, le 7° du IV de l'article R. 133-14 du code de la sécurité sociale dans sa rédaction issue du présent décret entre en vigueur à une date fixée par arrêté du ministre chargé de la sécurité sociale et au plus tard le 1er janvier 2017.

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I.-La déclaration sociale nominative effectuée au titre de la paie d'un mois est adressée au plus tard :

1° Le 5 du mois civil suivant lorsque les cotisations de sécurité sociale sont acquittées mensuellement à cette date ;

2° Le 15 du mois civil suivant dans les autres cas.

Si le délai imparti pour effectuer la déclaration sociale nominative expire un jour férié ou non ouvré, il est prorogé jusqu'au jour ouvrable suivant.

Toutefois, sont déclarés dans un délai fixé par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'emploi, qui ne peut excéder cinq jours ouvrés, la fin du contrat de travail ainsi que, lorsque l'employeur n'est pas subrogé dans les droits de l'assuré aux indemnités journalières, le début et la fin de l'arrêt de travail pour cause d'accident ou de maladie d'origine professionnelle ou non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant.

Les dispositions du précédent alinéa ne sont pas applicables :

1° Lorsqu'aucune retenue au titre de l'arrêt de travail n'a été effectuée sur le salaire du mois au cours duquel l'arrêt de travail a débuté ;

2° Pour les fins de contrat de mission des salariés des entreprises de travail temporaire, les fins de contrat à durée déterminée des salariés des associations intermédiaires et des salariés des secteurs d'activité prévus au 3° de l'article L. 1242-2 du code du travail, conformément aux modalités mises en œuvre pour l'application des articles R. 1234-9 à R. 1234-12 du même code, sauf si le salarié demande à ce qu'il soit fait application du délai mentionné au deuxième alinéa du II.

Dans les cas prévu au 1° et au 2°, l'obligation déclarative s'effectue dans le délai mentionné au premier alinéa du II.

Si la déclaration est effectuée selon un autre moyen que la déclaration sociale nominative, la pénalité est égale au tiers de celle prévue à l'alinéa précédent.

IV.-Dès lors que lui a été délivré le certificat de conformité mentionné à l'article R. 133-13, l'employeur est réputé avoir accompli les déclarations, délivré les attestations et répondu aux enquêtes citées aux 1° à 7° sous les conditions fixées à ces mêmes alinéas :

1° L'attestation mentionnée aux articles R. 323-10 et R. 441-4 du présent code et celle jointe à la déclaration prévue à l'article L. 751-26 du code rural et de la pêche maritime s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer le gain journalier de base pour le calcul des prestations en espèces de l'assurance maladie, maternité et paternité ou le salaire journalier servant au calcul des indemnités journalières dues au titre du risque accident du travail et maladies professionnelles, ainsi que la déclaration de l'événement mentionné au 1° du I de l'article R. 133-13 du présent code ;

2° L'attestation mentionnée à l'article R. 1234-9 ainsi que le formulaire prévu à l'article L. 1251-46 du code du travail s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer l'allocation mentionnée à l'article L. 5422-1 du même code, ainsi que la déclaration de l'événement mentionné au 2° du I de l'article R. 133-13 du présent code ;

3° La déclaration prévue à l'article L. 1221-16 du code du travail s'il a effectué au titre du mois précédent une déclaration sociale nominative pour tous ses salariés ;

4° L'enquête statistique sur les mouvements de main-d'œuvre s'il a effectué au titre de chaque mois du trimestre civil précédent une déclaration sociale nominative pour tous ses salariés ;

5° La déclaration prévue à l'article R. 243-13 s'il a effectué au titre du mois précédent une déclaration sociale nominative pour tous ses salariés ;

6° La déclaration prévue au III de l'article L. 133-5-4 s'il a effectué au cours de l'année civile, et au plus tard à l'occasion de la paie du mois de janvier de l'année suivante, une ou plusieurs déclarations sociales nominatives faisant ressortir la régularisation des cotisations et contributions sociales pour ses salariés ;

7° La déclaration des effectifs prévue au code de la sécurité sociale s'il a effectué chaque mois de l'année civile une déclaration sociale nominative pour tous ses salariés (1).

\n
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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000050943306", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048475022", "@num": "2", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049063798", "@num": "1", "#text": "Décret n°2024-50 du 29 janvier 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049060134", "@nortexte": "TSSS2332843D", "@numtexte": "2024-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000049102611", "@num": "1", "#text": "Arrêté du 29 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049101825", "@nortexte": "ECOS2400555A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000049897012", "#text": "Décret n°2024-693 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897025", "@num": "1", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897033", "@num": "3", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897049", "@num": "6", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050431340", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050428863", "@nortexte": "ECOS2428290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - 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D741-63 (V)", "@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": "LEGIARTI000033476899", "@num": "D761-19", "#text": "Code rural et de la pêche maritime - art. D761-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684664", "@num": "L712-4", "#text": "Code rural et de la pêche maritime - art. L712-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864067", "@num": "R725-4-1", "#text": "Code rural et de la pêche maritime - art. R725-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918758", "@num": "R741-25", "#text": "Code rural et de la pêche maritime - art. R741-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476938", "@num": "R741-86", "#text": "Code rural et de la pêche maritime - art. R741-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476913", "@num": "R741-96", "#text": "Code rural et de la pêche maritime - art. R741-96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172475", "@fin": "2015-07-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des entreprises", "@debut": "2004-01-01" }, { "@id": "LEGISCTA000030751702", "@fin": "2021-01-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des employeurs", "@debut": "2015-07-01" }, { "@id": "LEGISCTA000042684124", "@fin": "2999-01-01", "#text": "Section 1 : Modernisation et simplification des formalités", "@debut": "2021-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156013", "@fin": "2013-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification du recouvrement des cotisations de sécurité sociale", "@debut": "2001-12-26" }, { "@id": "LEGISCTA000025559998", "@fin": "2999-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification des déclarations sociales ainsi que du recouvrement des cotisations et contributions sociales", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@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": "LEGIARTI000006741079", "@fin": "2008-05-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741080", "@fin": "2008-05-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019290029", "@fin": "2009-04-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025560000", "@fin": "2015-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028716420", "@fin": "2015-07-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752630", "@fin": "2016-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000026944605", "@fin": "2014-12-25", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029962185", "@fin": "2015-06-19", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752585", "@fin": "2017-10-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035641751", "@fin": "2018-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2017-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812400", "@fin": "2018-09-07", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037388739", "@fin": "2019-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037951487", "@fin": "2020-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038093774", "@fin": "2020-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041395204", "@fin": "2023-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046804924", "@fin": "2024-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049399908", "@fin": "2025-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044981661", "@fin": "2022-12-25", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046816116", "@fin": "2023-12-28", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048701156", "@fin": "2999-01-01", "@num": "L133-5-3", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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II. ― La déclaration sociale nominative se substitue à l'ensemble des déclarations auxquelles sont tenus les employeurs auprès des organismes mentionnés aux articles L. 211-1, L. 213-1 et L. 752-4 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime, de la Caisse nationale de compensation des cotisations de sécurité sociale des voyageurs, représentants et placiers de commerce à cartes multiples travaillant pour deux employeurs au moins ainsi que de l'institution mentionnée à l'article L. 5312-1 du code du travail, qui sont nécessaires à l'exercice des droits des salariés aux indemnités journalières et aux prestations mentionnées à l'article L. 5421-2 du même code, à la déclaration et au versement des contributions et cotisations sociales, ainsi qu'à la déclaration mentionnée à l'article L. 1221-16 dudit code auprès du service public de l'emploi, à la déclaration annuelle des données sociales prévue aux articles 87 et 87 A du code général des impôts ainsi qu'à toute autre déclaration portant sur les mêmes données.

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Est nulle de plein droit toute demande par les organismes mentionnés au premier alinéa du présent II de données ou d'informations déjà produites au titre de la déclaration sociale nominative, même si elle est présentée à un autre titre.

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III. ― Les modalités d'application du présent article ainsi que le délai à l'issue duquel l'employeur ayant rempli la déclaration sociale nominative est réputé avoir accompli les déclarations ou formalités mentionnées au premier alinéa du II sont fixés par décret en Conseil d'Etat.

" } }, "LEGIARTI000030752585": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-10-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030752585", "URL": "article/LEGI/ARTI/00/00/30/75/25/LEGIARTI000030752585.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du III de l'article 13 de l'ordonnance n° 2015-682 du 18 juin 2015, les dispositions de l'article L. 133-5-3 du code de la sécurité sociale dans leur rédaction issue de l'ordonnance n° 2015-682 du 18 juin 2015 entrent en vigueur dans les conditions suivantes :

1° Elles s'appliquent à compter d'une date fixée par décret pour chacun des régimes mentionnés à l'article L. 711-1 du code de la sécurité sociale, le cas échéant en distinguant plusieurs échéances selon la nature des données de la déclaration sociale nominative, et au plus tard le 1er janvier 2020 pour les employeurs dont les salariés relèvent de ces régimes ;

2° Jusqu'au 31 décembre 2016, les employeurs transmettent l'attestation délivrée lors de la rupture du contrat de travail et permettant d'exercer les droits aux prestations mentionnées à l'article L. 5422-1 du code du travail, soit au moyen d'une déclaration directe auprès de Pôle emploi, soit, dans les situations définies par décret, au moyen de la déclaration sociale nominative.

Pour l'accomplissement des missions mentionnées au deuxième alinéa du I de l'article L. 133-5-3 du code de la sécurité sociale, les employeurs pour lesquels la déclaration mentionnée au même I n'a pas été mise en œuvre pendant la totalité des mois de l'année sont tenus d'adresser à un organisme désigné par décret, au plus tard à une date fixée par arrêté du ministre chargé de la sécurité sociale, une déclaration des données sociales faisant apparaître le montant des rémunérations versées à chacun de ses salariés ou assimilés.

Dans l'hypothèse mentionnée à l'alinéa précédent, les dispositions du IV de l'article L. 133-5-4 du code de la sécurité sociale dans leur rédaction issue de la présente ordonnance ainsi que celles des II et III du même article dans leur rédaction antérieure à la présente ordonnance sont applicables à cette déclaration.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006660025", "@num": "5", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006228497", "@num": "2", "#text": "Décret n°2004-121 du 9 février 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612529", "@nortexte": "SOCS0420417D", "@numtexte": "2004-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-09" }, { "@id": "LEGIARTI000044920140", "@num": "11", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920219", "@num": "7", "#text": "Décret n°2005-278 du 24 mars 2005 - 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art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027248796", "#text": "Décret n°2013-266\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476732", "@num": "2", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476702", "@num": "6", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000029776107", "@num": "7", "#text": "Décret n°2013-266\n du 28 mars 2013 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - 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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - 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I.-Tout employeur de personnel salarié ou assimilé adresse à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le lieu d'activité et les caractéristiques du contrat de travail, les montants des rémunérations, des cotisations et contributions sociales et la durée de travail retenus ou établis pour la paie de chaque mois, les dates de début et de fin de contrat, de suspension et de reprise du contrat de travail intervenant au cours de ce mois, ainsi que, le cas échéant, une régularisation au titre des données inexactes ou incomplètes transmises au cours des mois précédents. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de prévention de la pénibilité et de formation, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations effectuées :

a) Auprès des organismes mentionnés aux articles L. 211-1, L. 213-1, L. 215-1 et L. 752-4 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime, des organismes chargés de la gestion d'un régime de retraite complémentaire obligatoire en application du chapitre Ier du titre II du livre IX ou de la gestion d'un régime de protection sociale complémentaire institué en application de l'article L. 911-1 du présent code, de Pôle emploi ou des services de l'Etat ;

b) Et qui sont nécessaires au calcul des droits des salariés aux prestations d'assurances sociales, d'accidents du travail et maladies professionnelles en espèces et aux prestations mentionnées à l'article L. 5421-2 du code du travail, ainsi qu'au respect de l'obligation mentionnée à l'article L. 1221-16 du même code ;

2° La déclaration prévue à l'article 87 du code général des impôts ;

3° Toute autre déclaration portant sur les mêmes données que celles transmises au titre des déclarations mentionnées aux 1° et 2°, lorsque la déclaration sociale nominative permet de s'y substituer.

III.-Les modalités d'application du présent article, la liste des déclarations et formalités auxquelles elle se substitue ainsi que le délai à l'issue duquel l'employeur ayant rempli la déclaration sociale nominative est réputé avoir accompli ces déclarations ou ces formalités sont précisés par décret en Conseil d'Etat.
\n

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I.-La déclaration sociale nominative est adressée chaque mois au plus tard aux dates mentionnées à l'article R. 243-6.

Toutefois, lorsque l'un des événements mentionnés au deuxième alinéa du II du présent article survient pendant la période comprise entre le premier jour du mois civil et le jour précédant la date d'échéance prévue au 2° du II de l'article R. 243-6 et que le délai fixé pour la transmission de l'événement expire avant la date d'échéance prévue à ce même 2°, la déclaration sociale nominative relative aux rémunérations du mois civil précédant celui au cours duquel l'événement est intervenu doit être transmise dans le même délai que celui fixé pour la transmission de l'événement.

Si le délai imparti pour effectuer la déclaration sociale nominative expire un jour férié ou non ouvré, il est prorogé jusqu'au jour ouvrable suivant.

Toutefois, sont déclarés dans un délai fixé par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'emploi, qui ne peut excéder cinq jours ouvrés, la fin du contrat de travail ainsi que, lorsque l'employeur n'est pas subrogé dans les droits de l'assuré aux indemnités journalières, le début et la fin de l'arrêt de travail pour cause d'accident ou de maladie d'origine professionnelle ou non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant.

Les dispositions du précédent alinéa ne sont pas applicables :

1° Lorsqu'aucune retenue au titre de l'arrêt de travail n'a été effectuée sur le salaire du mois au cours duquel l'arrêt de travail a débuté ;

Dans les cas prévu au 1° et au 2°, l'obligation déclarative s'effectue dans le délai mentionné au premier alinéa du II.

III.-Le défaut de production de la déclaration dans les délais prescrits ou l'omission de salariés ou assimilés entraîne l'application d'une pénalité de 1,5 % du plafond mensuel de sécurité sociale mentionné à l'article L. 133-5-4 par salarié ou assimilé. Cette pénalité est appliquée pour chaque mois ou fraction de mois de retard. La pénalité est calculée en fonction de l'effectif connu ou transmis lors de la dernière déclaration produite par l'employeur. Lorsque le défaut de production n'excède pas cinq jours, la pénalité est plafonnée à 150 % du plafond mensuel de sécurité sociale en vigueur par entreprise. Ce plafonnement n'est applicable qu'une seule fois par année civile.

L'inexactitude des rémunérations déclarées ayant pour effet de minorer le montant des cotisations dues fait encourir à l'employeur une pénalité de 1 % du plafond mensuel de sécurité sociale mentionné à l'article L. 133-5-4 par salarié ou assimilé.

Pour chaque salarié déclaré ou pour les données d'identification de l'employeur, les omissions et inexactitudes de données dans la déclaration ne relevant pas des deux alinéas précédents font encourir à l'employeur une pénalité égale à un tiers de celle applicable en vertu de ces alinéas. Toutefois, la pénalité mentionnée au présent alinéa n'est pas applicable en cas de régularisation de l'employeur dans les trente jours suivant la transmission de la déclaration portant les données omises ou inexactes.

Les pénalités mentionnées au présent III sont exclusives du prononcé de toute sanction à raison des mêmes faits en vertu des dispositions particulières prévues, le cas échéant, pour réprimer les manquements aux obligations de déclaration mentionnées au IV.

IV.-La transmission de la déclaration sociale nominative permet de satisfaire les obligations suivantes :

1° L'attestation mentionnée aux articles R. 323-10 et R. 441-4 du présent code et celle jointe à la déclaration prévue à l'article L. 751-26 du code rural et de la pêche maritime servant à déterminer le gain journalier de base pour le calcul des prestations en espèces de l'assurance maladie, maternité et paternité ou le salaire journalier servant au calcul des indemnités journalières dues au titre du risque accident du travail et maladies professionnelles ;

3° La déclaration prévue à l'article L. 1221-16 du code du travail et celle prévue à l'article L. 1221-18 du même code ;

4° L'enquête statistique sur les mouvements de main-d'œuvre ;

5° La déclaration prévue à l'article R. 243-13 ;

6° Les déclarations adressées aux caisses et organismes mentionnés au a du 1° du II de l'article L. 133-5-3 et à l'article L. 711-1 du code de la sécurité sociale, ainsi qu'aux organismes mentionnés à l'article L. 6527-2 du code des transports et à l'article L. 3141-30 du code du travail ;

7° La déclaration des effectifs prévue au code de la sécurité sociale s'il a effectué chaque mois de l'année civile une déclaration sociale nominative pour tous ses salariés ;

8° La déclaration prévue au 1 du II de l'article 1586 octies du code général des impôts ;

9° La déclaration prévue à l'article 87 du code général des impôts ;

10° Les formalités permettant l'alimentation du compte prévu à l'article L. 6323-1 du code travail ;

11° La déclaration des facteurs de risques professionnels prévue à l'article L. 4161-1 du code du travail.

\n
" } }, "LEGIARTI000033508978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R133-14", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-11", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033508978", "URL": "article/LEGI/ARTI/00/00/33/50/89/LEGIARTI000033508978.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément au II de l'article 5 du décret n° 2014-1371 du 17 novembre 2014, et au III de l'article 8 du décret n° 2016-1567 du 21 novembre 2016, le 7° du IV de l'article R. 133-14 du code de la sécurité sociale dans sa rédaction issue des décrets n° 2014-1371 et n° 2016-1567, article 1er II 4° h, entre en vigueur à une date fixée par arrêté du ministre chargé de la sécurité sociale et au plus tard le 1er janvier 2018.

Se reporter aux dispositions de l'article 8 du décret n° 2016-1567 du 21 novembre 2016 en ce qui concerne les conditions d'application des dispositions de l'article R. 133-14.

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I.-La déclaration sociale nominative est adressée chaque mois au plus tard aux dates mentionnées à l'article R. 243-6.

Si le délai imparti pour effectuer la déclaration sociale nominative expire un jour férié ou non ouvré, il est prorogé jusqu'au jour ouvrable suivant.

Toutefois, sont déclarés dans un délai fixé par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'emploi, qui ne peut excéder cinq jours ouvrés, la fin du contrat de travail ainsi que, lorsque l'employeur n'est pas subrogé dans les droits de l'assuré aux indemnités journalières, le début et la fin de l'arrêt de travail pour cause d'accident ou de maladie d'origine professionnelle ou non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant.

Les dispositions du précédent alinéa ne sont pas applicables :

1° Lorsqu'aucune retenue au titre de l'arrêt de travail n'a été effectuée sur le salaire du mois au cours duquel l'arrêt de travail a débuté ;

Dans les cas prévu au 1° et au 2°, l'obligation déclarative s'effectue dans le délai mentionné au premier alinéa du II.

IV.-La transmission de la déclaration sociale nominative permet aux employeurs de satisfaire les obligations suivantes :

2° La fourniture des éléments couverts par l'attestation mentionnée au premier alinéa de l'article R. 1234-9 ainsi que le formulaire prévu à l'article L. 1251-46 du code du travail s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer l'allocation mentionnée à l'article L. 5422-1 du même code, ainsi que la déclaration de l'événement mentionné au 2° du I de l'article R. 133-13 du présent code ;

3° La déclaration prévue à l'article L. 1221-16 du code du travail et celle prévue à l'article L. 1221-18 du même code ;

4° L'enquête statistique sur les mouvements de main-d'œuvre ;

5° La déclaration prévue à l'article R. 243-13 ;

6° Les déclarations effectuées auprès des organismes mentionnés aux articles L. 213-1, L. 711-1 et L. 752-4 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime et des organismes chargés de la gestion des régimes de retraite complémentaire obligatoire ;

7° Le décompte des effectifs prévu à l'article R. 130-1 (1) ;

8° La déclaration prévue au 1 du II de l'article 1586 octies du code général des impôts ;

9° La déclaration prévue à l'article 87 du code général des impôts ;

10° Les formalités permettant l'alimentation du compte prévu à l'article L. 6323-1 du code travail ;

11° La déclaration des facteurs de risques professionnels prévue à l'article L. 4161-1 du code du travail.

VI. - Lorsque son contenu, tel que défini par la norme mentionnée au III de l'article R. 133-13, le rend possible, la déclaration sociale nominative permet en outre aux employeurs de transmettre les informations prévues par les dispositions conventionnelles ou contractuelles prises pour la mise en œuvre des garanties collectives dont bénéficient leurs salariés en application des dispositions de l'article L. 911-1 du présent code, ou des droits à congés de leurs salariés en application des dispositions de l'article L. 3141-32, du code du travail- aux organismes chargés de cette mise en œuvre.

" } }, "LEGIARTI000033812400": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-09-07", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033812400", "URL": "article/LEGI/ARTI/00/00/33/81/24/LEGIARTI000033812400.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 60 I G de la loi n° 2016-1917 du 29 décembre 2016 les présentes dispositions s'appliquent à l'imposition des revenus perçus ou réalisés à compter du 1er janvier 2018.

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art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027248796", "#text": "Décret n°2013-266\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476732", "@num": "2", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476702", "@num": "6", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000029776107", "@num": "7", "#text": "Décret n°2013-266\n du 28 mars 2013 - 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art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030746907", "@nortexte": "AFSS1510195R", "@numtexte": "2015-682", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGIARTI000031666182", "@num": "22", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032583439", "@num": "1", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000050943306", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - 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Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° La déclaration prévue à l'article 87 du code général des impôts ;

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Article L1221-16 AUTONOME VIGUEUR, en vigueur depuis le 01/05/2008 (Code du travail)