{ "article": { "LEGIARTI000006901251": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1251-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006901251", "URL": "article/LEGI/ARTI/00/00/06/90/12/LEGIARTI000006901251.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX1251L0020XX0A" } }, "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": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000043193777", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000049821229", "@num": "2", "#text": "Arrêté du 17 mars 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043311269", "@nortexte": "MTRD2102181A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-17" }, { "@id": "LEGIARTI000049821086", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000049083850", "@nortexte": "TSSD2401891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000049088247", "@num": "3", "#text": "Arrêté du 30 janvier 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049083850", "@nortexte": "TSSD2401891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000018619651", "@num": "225", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 225 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043072487", "@num": "L5546-1-1", "#text": "Code des transports - art. L5546-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043072468", "@num": "L5546-1-6", "#text": "Code des transports - art. L5546-1-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646232", "@num": "L124-1", "#text": "Code du travail - art. L124-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022517635", "@num": "L1251-4", "#text": "Code du travail - art. L1251-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952026", "@num": "L1251-57", "#text": "Code du travail - art. 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L6242-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041393503", "@num": "R6323-10", "#text": "Code du travail - art. R6323-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000040340619", "@num": "R6323-9-1", "#text": "Code du travail - art. R6323-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L124-1 alinéa 1 fin", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701898", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448795", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189463", "@fin": "2999-01-01", "#text": "Section 1 : Définitions.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177873", "@fin": "2999-01-01", "#text": "Chapitre Ier : Contrat de travail conclu avec une entreprise de travail temporaire", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160712", "@fin": "2015-04-04", "#text": "TITRE V : CONTRAT DE TRAVAIL TEMPORAIRE ET AUTRES CONTRATS DE MISE À DISPOSITION", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000030442282", "@fin": "2999-01-01", "#text": "Titre V : Contrat de travail temporaire, autres contrats de mise à disposition et portage salarial", "@debut": "2015-04-04" } ] }, "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": "LEGIARTI000006901251", "@fin": "2999-01-01", "@num": "L1251-2", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est un entrepreneur de travail temporaire, toute personne physique ou morale dont l'activité exclusive est de mettre à la disposition temporaire d'entreprises utilisatrices des salariés qu'en fonction d'une qualification convenue elle recrute et rémunère à cet effet.
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" } }, "LEGIARTI000006646231": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L124-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "1973-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006646231", "URL": "article/LEGI/ARTI/00/00/06/64/62/LEGIARTI000006646231.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X124L01AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006760162", "@num": "39-1", "#text": "Décret n°46-2959 du 31 décembre 1946 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495266", "@numtexte": "46-2959", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-12-31" }, { "@id": "JORFTEXT000000874951", "#text": "LOI 72-1 1972-01-03 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000874951", "@numtexte": "72-1", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006764406", "@num": "4", "#text": "Décret n°73-600 du 29 juin 1973 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858493", "@numtexte": "73-600", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-29" }, { "@id": "LEGIARTI000006668351", "@num": "ANNEXE A", "#text": "Arrêté du 8 décembre 1977 - art. ANNEXE A (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000666300", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-12-08" }, { "@id": "LEGIARTI000006668352", "@num": "ANNEXE B", "#text": "Arrêté du 8 décembre 1977 - art. ANNEXE B (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000666300", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-12-08" }, { "@id": "LEGIARTI000006273641", "@num": "3", "#text": "Loi n°81-734 du 3 août 1981 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "LEGIARTI000018504557", "@num": "1", "#text": "Décret n°98-252 du 1 avril 1998 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754353", "@nortexte": "MESS9820822D", "@numtexte": "98-252", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-01" }, { "@id": "LEGIARTI000006661158", "@num": "14", "#text": "Décret n°2000-118 du 14 février 2000 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000567711", "@nortexte": "EQUT0000218D", "@numtexte": "2000-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-14" }, { "@id": "LEGIARTI000006493635", "@num": "23", "#text": "Loi n°2002-1062 du 6 août 2002 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779239", "@nortexte": "JUSX0200109L", "@numtexte": "2002-1062", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "LEGIARTI000006308828", "@num": "225", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 225 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750202", "@num": "R412-1", "#text": "Code de la sécurité sociale. - art. R412-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517870", "@num": "D311-5", "#text": "Code du travail - art. D311-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517621", "@num": "D322-22-11", "#text": "Code du travail - art. D322-22-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646899", "@num": "L124-2", "#text": "Code du travail - art. L124-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646915", "@num": "L124-2-1", "#text": "Code du travail - art. L124-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646274", "@num": "L124-21", "#text": "Code du travail - art. L124-21 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646276", "@num": "L124-21-1", "#text": "Code du travail - art. L124-21-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646288", "@num": "L124-31", "#text": "Code du travail - art. L124-31 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646974", "@num": "L125-3", "#text": "Code du travail - art. L125-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901252", "@num": "L1251-3", "#text": "Code du travail - art. L1251-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901253", "@num": "L1251-4", "#text": "Code du travail - art. L1251-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647190", "@num": "L152-2", "#text": "Code du travail - art. L152-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647190", "@num": "L152-2", "#text": "Code du travail - art. L152-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647986", "@num": "L312-1", "#text": "Code du travail - art. L312-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648226", "@num": "L322-4-15-4", "#text": "Code du travail - art. L322-4-15-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648240", "@num": "L322-4-16", "#text": "Code du travail - art. L322-4-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648248", "@num": "L322-4-16-2", "#text": "Code du travail - art. L322-4-16-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648641", "@num": "L323-1", "#text": "Code du travail - art. L323-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018515148", "@num": "R322-17-15", "#text": "Code du travail - art. R322-17-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514348", "@num": "R351-5", "#text": "Code du travail - art. R351-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811195", "@num": "R942-3", "#text": "Code du travail - art. R942-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L152-2 : SANCTIONS PENALES", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043128274", "@num": "D751-93", "#text": "Code rural et de la pêche maritime - art. D751-93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170009", "@fin": "2008-05-01", "#text": "Section 1 : Règles générales.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154003", "@fin": "2008-05-01", "#text": "Chapitre IV : Travail temporaire", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139774", "@fin": "2008-05-01", "#text": "Titre II : Contrat de travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "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": "LEGIARTI000006646231", "@fin": "2005-01-19", "@num": "L124-1", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646232", "@fin": "2008-05-01", "@num": "L124-1", "@etat": "ABROGE", "@debut": "2005-01-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est au sens du présent chapitre un entrepreneur de travail temporaire, toute personne physique ou morale dont l'activité exclusive est de mettre à la disposition provisoire d'utilisateurs, des salariés qu'en fonction d'une qualification convenue elle embauche et rémunère à cet effet.
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Sous réserve des dispositions de l'article L. 125-3 toute activité de travail temporaire s'exerçant en dehors d'une telle entreprise est interdite.
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" } }, "LEGIARTI000006646232": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L124-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006646232", "URL": "article/LEGI/ARTI/00/00/06/64/62/LEGIARTI000006646232.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X124L01AXXAB" } }, "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.
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006760162", "@num": "39-1", "#text": "Décret n°46-2959 du 31 décembre 1946 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495266", "@numtexte": "46-2959", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-12-31" }, { "@id": "JORFTEXT000000874951", "#text": "LOI 72-1 1972-01-03 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000874951", "@numtexte": "72-1", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006764406", "@num": "4", "#text": "Décret n°73-600 du 29 juin 1973 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858493", "@numtexte": "73-600", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-29" }, { "@id": "LEGIARTI000006668351", "@num": "ANNEXE A", "#text": "Arrêté du 8 décembre 1977 - art. ANNEXE A (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000666300", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-12-08" }, { "@id": "LEGIARTI000006668352", "@num": "ANNEXE B", "#text": "Arrêté du 8 décembre 1977 - art. ANNEXE B (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000666300", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-12-08" }, { "@id": "LEGIARTI000006273641", "@num": "3", "#text": "Loi n°81-734 du 3 août 1981 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "LEGIARTI000018504557", "@num": "1", "#text": "Décret n°98-252 du 1 avril 1998 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754353", "@nortexte": "MESS9820822D", "@numtexte": "98-252", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-01" }, { "@id": "LEGIARTI000006661158", "@num": "14", "#text": "Décret n°2000-118 du 14 février 2000 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000567711", "@nortexte": "EQUT0000218D", "@numtexte": "2000-118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-14" }, { "@id": "LEGIARTI000006493635", "@num": "23", "#text": "Loi n°2002-1062 du 6 août 2002 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779239", "@nortexte": "JUSX0200109L", "@numtexte": "2002-1062", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "LEGIARTI000006658378", "@num": "6", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 6 () 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": "LEGIARTI000006308828", "@num": "225", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 225 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750202", "@num": "R412-1", "#text": "Code de la sécurité sociale. - art. R412-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517870", "@num": "D311-5", "#text": "Code du travail - art. D311-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517621", "@num": "D322-22-11", "#text": "Code du travail - art. D322-22-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646899", "@num": "L124-2", "#text": "Code du travail - art. L124-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646915", "@num": "L124-2-1", "#text": "Code du travail - art. L124-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646274", "@num": "L124-21", "#text": "Code du travail - art. L124-21 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646276", "@num": "L124-21-1", "#text": "Code du travail - art. L124-21-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646288", "@num": "L124-31", "#text": "Code du travail - art. L124-31 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646974", "@num": "L125-3", "#text": "Code du travail - art. L125-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901252", "@num": "L1251-3", "#text": "Code du travail - art. L1251-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901253", "@num": "L1251-4", "#text": "Code du travail - art. L1251-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647190", "@num": "L152-2", "#text": "Code du travail - art. L152-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647190", "@num": "L152-2", "#text": "Code du travail - art. L152-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647986", "@num": "L312-1", "#text": "Code du travail - art. L312-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648226", "@num": "L322-4-15-4", "#text": "Code du travail - art. L322-4-15-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648240", "@num": "L322-4-16", "#text": "Code du travail - art. L322-4-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648248", "@num": "L322-4-16-2", "#text": "Code du travail - art. L322-4-16-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648641", "@num": "L323-1", "#text": "Code du travail - art. L323-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018515148", "@num": "R322-17-15", "#text": "Code du travail - art. R322-17-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514348", "@num": "R351-5", "#text": "Code du travail - art. R351-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811195", "@num": "R942-3", "#text": "Code du travail - art. R942-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L152-2 : SANCTIONS PENALES", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043128274", "@num": "D751-93", "#text": "Code rural et de la pêche maritime - art. D751-93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170009", "@fin": "2008-05-01", "#text": "Section 1 : Règles générales.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154003", "@fin": "2008-05-01", "#text": "Chapitre IV : Travail temporaire", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139774", "@fin": "2008-05-01", "#text": "Titre II : Contrat de travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "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": "LEGIARTI000006646231", "@fin": "2005-01-19", "@num": "L124-1", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646232", "@fin": "2008-05-01", "@num": "L124-1", "@etat": "ABROGE", "@debut": "2005-01-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des dispositions de l'article L. 312-1, est au sens du présent chapitre un entrepreneur de travail temporaire, toute personne physique ou morale dont l'activité exclusive est de mettre à la disposition provisoire d'utilisateurs, des salariés qu'en fonction d'une qualification convenue elle embauche et rémunère à cet effet.
\n
\n
Sous réserve des dispositions de l'article L. 125-3 toute activité de travail temporaire s'exerçant en dehors d'une telle entreprise est interdite.
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" } }, "LEGIARTI000006901253": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1251-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-25", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006901253", "URL": "article/LEGI/ARTI/00/00/06/90/12/LEGIARTI000006901253.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX1251L0040XX0A" } }, "NOTA": { "CONTENU": "
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Modifications effectuées en conséquence des articles 1er, 3 et 12-I de l'ordonnance n° 2007-329 du 12 mars 2007.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448726", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201070", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527703", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585223", "@num": "L722-20", "#text": "Code rural - art. L722-20", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048203786", "@fin": "1979-07-01", "@num": "225", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308819", "@fin": "1982-03-30", "@num": "225", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308820", "@fin": "1983-01-01", "@num": "225", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308821", "@fin": "1989-07-14", "@num": "225", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308822", "@fin": "1995-10-27", "@num": "225", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308823", "@fin": "1999-03-31", "@num": "225", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308824", "@fin": "2001-03-31", "@num": "225", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308825", "@fin": "2002-01-01", "@num": "225", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308826", "@fin": "2006-04-02", "@num": "225", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308827", "@fin": "2006-12-31", "@num": "225", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308828", "@fin": "2007-12-28", "@num": "225", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924534", "@fin": "2008-05-01", "@num": "225", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619651", "@fin": "2009-11-26", "@num": "225", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000021342711", "@fin": "2014-01-01", "@num": "225", "@etat": "TRANSFERE", "@debut": "2009-11-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est assise sur les rémunérations, selon les bases et les modalités prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou au titre IV du livre VII du code rural pour les employeurs de salariés visés à l'article L. 722-20 dudit code.

Son taux est fixé à 0,50 %.

Toutefois, et pour les rémunérations versées à compter du 1er janvier 2008, le taux de la taxe d'apprentissage due par les entreprises de deux cent cinquante salariés et plus est porté à 0,6 % lorsque le nombre moyen annuel de salariés en contrat de professionnalisation ou contrat d'apprentissage au sein de l'entreprise au cours de l'année de référence est inférieur à un seuil. Ce seuil est égal à 3 % de l'effectif annuel moyen de cette même entreprise calculé dans les conditions définies à l'article L. 1111-2 du code du travail. Ce seuil est arrondi à l'entier inférieur.

Pour l'application du troisième alinéa aux entreprises visées à l'article L. 1251-2 du code du travail et pour les rémunérations versées à compter du 1er janvier 2007, la taxe d'apprentissage reste due au taux mentionné au deuxième alinéa sur les rémunérations versées aux salariés titulaires du contrat mentionné au 2° de l'article L. 1251-1 du même code.

Pour le calcul de la taxe, les rémunérations imposables sont arrondies à l'euro le plus proche. La fraction d'euro égale à 0,50 est comptée pour 1.

" } }, "LEGIARTI000021342716": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-11-26" } }, "META_COMMUN": { "ID": "LEGIARTI000021342716", "URL": "article/LEGI/ARTI/00/00/21/34/27/LEGIARTI000021342716.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1437 du 24 novembre 2009 art 27 : Les présentes dispositions sont applicables à raison des rémunérations versées à compter du 1er janvier 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021329825", "@num": "27", "#text": "LOI n°2009-1437\n du 24 novembre 2009 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021312490", "@nortexte": "ECEX0908316L", "@numtexte": "2009-1437", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2009-11-24" }, { "@id": "LEGITEXT000023230198", "#text": "Arrêté du 8 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000023230202", "@num": "1", "#text": "Arrêté du 8 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000028417782", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024929177", "@num": "2", "#text": "Arrêté du 28 novembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000024929186", "@num": "3", "#text": "Arrêté du 28 novembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGITEXT000025858617", "#text": "Arrêté du 4 mai 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804242", "@nortexte": "ETSD1207035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858384", "@num": "2", "#text": "Décret n°2012-660 du 4 mai 2012 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858377", "@num": "Annexe", "#text": "Décret n°2012-660 du 4 mai 2012 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000041769225", "@num": "3", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000028687993", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024411101", "@num": "L6252-4-1", "#text": "Code du travail - art. L6252-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025798253", "@num": "R6223-10", "#text": "Code du travail - art. R6223-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042547", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313534", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308809", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308819", "@num": "225", "#text": "Code général des impôts, CGI. - art. 225 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303762", "@num": "226 bis", "#text": "Code général des impôts, CGI. - art. 226 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308858", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555966", "@num": "L122-1", "#text": "Code du service national - art. L122-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904091", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021342716", "@fin": "2010-05-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022171859", "@fin": "2010-04-30", "@num": "230 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201070", "@fin": "2011-07-31", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430161", "@fin": "2011-12-30", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076698", "@fin": "2012-03-16", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516217", "@fin": "2014-01-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028448795", "@fin": "2014-05-30", "@num": "230 H", "@etat": "TRANSFERE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I. ― Il est institué au profit du Fonds national de développement et de modernisation de l'apprentissage mentionné à l'article L. 6241-3 du code du travail une contribution supplémentaire à l'apprentissage.
\n
Cette contribution est due par les entreprises de 250 salariés et plus qui sont redevables de la taxe d'apprentissage en application de l'article 224 et dont le nombre annuel moyen de salariés en contrat de professionnalisation ou en contrat d'apprentissage et de jeunes accomplissant un volontariat international en entreprise régi par les articles L. 122-1 et suivants du code du service national ou bénéficiant d'une convention industrielle de formation par la recherche est inférieur à un seuil.
\n
Ce seuil est égal à 3 % de l'effectif annuel moyen de l'entreprise calculé dans les conditions définies à l'article L. 1111-2 du code du travail au cours de l'année de référence. Ce seuil est arrondi à l'entier inférieur.
\n
II. ― Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 225 et 225 A du présent code. Elle est calculée au taux de 0, 1 %.
\n
III. ― Pour les entreprises visées à l'article L. 1251-2 du code du travail, les seuils définis au I du présent article s'apprécient sans prendre en compte les salariés titulaires d'un contrat de travail mentionné au 2° de l'article L. 1251-1 du même code et la contribution n'est pas due sur les rémunérations versées à ces salariés.
\n
IV. ― Les dépenses visées aux articles 226 bis, 227 et 227 bis ne sont pas admises en exonération de la contribution mentionnée au I du présent article.
\n
Les articles 230 B, 230 C, 230 D, 230 G et les I et III de l'article 1678 quinquies sont applicables à cette contribution.
\n
V. ― Le montant de la contribution mentionnée au I est versé aux organismes collecteurs agréés mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail avant le 1er mars de l'année suivant celle du versement des salaires.A défaut de versement ou en cas de versement insuffisant à la date précitée, le montant de la contribution est versé au comptable de la direction générale des impôts selon les modalités définies au III de l'article 1678 quinquies du présent code, majoré de l'insuffisance constatée.
\n
Les organismes mentionnés au premier alinéa du présent V reversent au comptable de la direction générale des impôts les sommes perçues en application du même alinéa au plus tard le 30 avril de la même année." } }, "LEGIARTI000022171859": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 H", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-30", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022171859", "URL": "article/LEGI/ARTI/00/00/22/17/18/LEGIARTI000022171859.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022168077", "@num": "10", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000023230198", "#text": "Arrêté du 8 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000023230202", "@num": "1", "#text": "Arrêté du 8 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000028417782", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024929177", "@num": "2", "#text": "Arrêté du 28 novembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000024929186", "@num": "3", "#text": "Arrêté du 28 novembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGITEXT000025858617", "#text": "Arrêté du 4 mai 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804242", "@nortexte": "ETSD1207035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858384", "@num": "2", "#text": "Décret n°2012-660 du 4 mai 2012 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858377", "@num": "Annexe", "#text": "Décret n°2012-660 du 4 mai 2012 - art. 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L122-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904091", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021342716", "@fin": "2010-05-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022171859", "@fin": "2010-04-30", "@num": "230 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201070", "@fin": "2011-07-31", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430161", "@fin": "2011-12-30", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076698", "@fin": "2012-03-16", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516217", "@fin": "2014-01-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028448795", "@fin": "2014-05-30", "@num": "230 H", "@etat": "TRANSFERE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I. ― Il est institué au profit du Fonds national de développement et de modernisation de l'apprentissage mentionné à l'article L. 6241-3 du code du travail une contribution supplémentaire à l'apprentissage.
\n
Cette contribution est due par les entreprises de 250 salariés et plus qui sont redevables de la taxe d'apprentissage en application de l'article 224 et dont le nombre annuel moyen de salariés en contrat de professionnalisation ou en contrat d'apprentissage et de jeunes accomplissant un volontariat international en entreprise régi par les articles L. 122-1 et suivants du code du service national ou bénéficiant d'une convention industrielle de formation par la recherche est inférieur à un seuil.
\n
Ce seuil est égal à 3 % de l'effectif annuel moyen de l'entreprise calculé dans les conditions définies à l'article L. 1111-2 du code du travail au cours de l'année de référence. Ce seuil est arrondi à l'entier inférieur.
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II. ― Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 225 et 225 A du présent code. Elle est calculée au taux de 0, 1 %.
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III. ― Pour les entreprises visées à l'article L. 1251-2 du code du travail, les seuils définis au I du présent article s'apprécient sans prendre en compte les salariés titulaires d'un contrat de travail mentionné au 2° de l'article L. 1251-1 du même code et la contribution n'est pas due sur les rémunérations versées à ces salariés.
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IV. ― Les dépenses visées aux articles 226 bis, 227 et 227 bis ne sont pas admises en exonération de la contribution mentionnée au I du présent article.
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Les articles 230 B, 230 C, 230 D, 230 G et les I et III de l'article 1678 quinquies sont applicables à cette contribution.
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V. ― Le montant de la contribution mentionnée au I est versé aux organismes collecteurs agréés mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail avant le 1er mars de l'année suivant celle du versement des salaires.A défaut de versement ou en cas de versement insuffisant à la date précitée, le montant de la contribution est versé au comptable public compétent selon les modalités définies au III de l'article 1678 quinquies du présent code, majoré de l'insuffisance constatée.
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Les organismes mentionnés au premier alinéa du présent V reversent au comptable public compétent les sommes perçues en application du même alinéa au plus tard le 30 avril de la même année." } }, "LEGIARTI000022201070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-07-31", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201070", "URL": "article/LEGI/ARTI/00/00/22/20/10/LEGIARTI000022201070.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022167885", "@num": "1", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 10 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000023230198", "#text": "Arrêté du 8 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000023230202", "@num": "1", "#text": "Arrêté du 8 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000028417782", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024929177", "@num": "2", "#text": "Arrêté du 28 novembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000024929186", "@num": "3", "#text": "Arrêté du 28 novembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGITEXT000025858617", "#text": "Arrêté du 4 mai 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804242", "@nortexte": "ETSD1207035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858384", "@num": "2", "#text": "Décret n°2012-660 du 4 mai 2012 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858377", "@num": "Annexe", "#text": "Décret n°2012-660 du 4 mai 2012 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000041769225", "@num": "3", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000028687993", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024411101", "@num": "L6252-4-1", "#text": "Code du travail - art. L6252-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025798253", "@num": "R6223-10", "#text": "Code du travail - art. R6223-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042547", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313534", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308819", "@num": "225", "#text": "Code général des impôts, CGI. - art. 225 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904091", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904102", "@num": "L6242-2", "#text": "Code du travail - art. L6242-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021342716", "@fin": "2010-05-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022171859", "@fin": "2010-04-30", "@num": "230 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201070", "@fin": "2011-07-31", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430161", "@fin": "2011-12-30", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076698", "@fin": "2012-03-16", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516217", "@fin": "2014-01-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028448795", "@fin": "2014-05-30", "@num": "230 H", "@etat": "TRANSFERE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― Il est institué au profit du Fonds national de développement et de modernisation de l'apprentissage mentionné à l'article L. 6241-3 du code du travail une contribution supplémentaire à l'apprentissage.

Cette contribution est due par les entreprises de 250 salariés et plus qui sont redevables de la taxe d'apprentissage en application de l'article 224 et dont le nombre annuel moyen de salariés en contrat de professionnalisation ou en contrat d'apprentissage et de jeunes accomplissant un volontariat international en entreprise régi par les articles L. 122-1 et suivants du code du service national ou bénéficiant d'une convention industrielle de formation par la recherche est inférieur à un seuil.

Ce seuil est égal à 3 % de l'effectif annuel moyen de l'entreprise calculé dans les conditions définies à l'article L. 1111-2 du code du travail au cours de l'année de référence. Ce seuil est arrondi à l'entier inférieur.

II. ― Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 225 et 225 A. Elle est calculée au taux de 0, 1 %.

III. ― Pour les entreprises visées à l'article L. 1251-2 du code du travail, les seuils définis au I s'apprécient sans prendre en compte les salariés titulaires d'un contrat de travail mentionné au 2° de l'article L. 1251-1 du même code et la contribution n'est pas due sur les rémunérations versées à ces salariés.

IV. ― Les dépenses visées aux articles 226 bis, 227 et 227 bis ne sont pas admises en exonération de la contribution mentionnée au I.

Les articles 230 B, 230 C, 230 D, 230 G et les I et III de l'article 1678 quinquies sont applicables à cette contribution.

V. ― Le montant de la contribution mentionnée au I est versé aux organismes collecteurs agréés mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail avant le 1er mars de l'année suivant celle du versement des salaires.A défaut de versement ou en cas de versement insuffisant à la date précitée, le montant de la contribution est versé au comptable public compétent selon les modalités définies au III de l'article 1678 quinquies, majoré de l'insuffisance constatée.

Les organismes mentionnés au premier alinéa reversent au comptable public compétent les sommes perçues en application du même alinéa au plus tard le 30 avril de la même année. ¶

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" } }, "LEGIARTI000022517635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1251-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000022517635", "URL": "article/LEGI/ARTI/00/00/22/51/76/LEGIARTI000022517635.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022513303", "@num": "29", "#text": "LOI n°2010-853\n du 23 juillet 2010 - art. 29", "@sens": "cible", "@cidtexte": "JORFTEXT000022511227", "@nortexte": "ECEX0913300L", "@numtexte": "2010-853", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-23" }, { "@id": "LEGIARTI000006646232", "@num": "L124-1", "#text": "Code du travail - art. L124-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646288", "@num": "L124-31", "#text": "Code du travail - art. L124-31 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646288", "@num": "L124-31", "#text": "Code du travail - art. L124-31 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903779", "@num": "L5321-1", "#text": "Code du travail - art. L5321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L124-1 alinéa 1 début, L124-31", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189463", "@fin": "2999-01-01", "#text": "Section 1 : Définitions.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177873", "@fin": "2999-01-01", "#text": "Chapitre Ier : Contrat de travail conclu avec une entreprise de travail temporaire", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160712", "@fin": "2015-04-04", "#text": "TITRE V : CONTRAT DE TRAVAIL TEMPORAIRE ET AUTRES CONTRATS DE MISE À DISPOSITION", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000030442282", "@fin": "2999-01-01", "#text": "Titre V : Contrat de travail temporaire, autres contrats de mise à disposition et portage salarial", "@debut": "2015-04-04" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006901253", "@fin": "2010-07-25", "@num": "L1251-4", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022517635", "@fin": "2999-01-01", "@num": "L1251-4", "@etat": "VIGUEUR", "@debut": "2010-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation au principe d'exclusivité prévu à l'article L. 1251-2, les entreprises de travail temporaire peuvent exercer :

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\n

1° Des activités de placement privé prévues à l'article L. 5321-1 ;

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2° L'activité d'entreprise de travail à temps partagé.

\n
" } }, "LEGIARTI000024042004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1254-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2015-04-04", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024042004", "URL": "article/LEGI/ARTI/00/00/24/04/20/LEGIARTI000024042004.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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\n

\n
\n

Le fait de méconnaître les dispositions relatives aux conditions d'exercice de l'activité de travail temporaire, prévues à l'article L. 1251-2, est puni d'une amende de 3 750 euros.

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\n

La récidive est punie d'un emprisonnement de six mois et d'une amende de 7 500 euros.

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\n

La juridiction peut prononcer, en outre, l'interdiction d'exercer l'activité d'entrepreneur de travail temporaire pour une durée de deux à dix ans. Lorsque cette mesure entraîne le licenciement du personnel permanent, celui-ci a droit, en dehors de l'indemnité de préavis et de l'indemnité de licenciement, aux indemnités prévues aux articles L. 1235-2, L. 1235-3 ou L. 1235-5.

\n
" } }, "LEGIARTI000024422112": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1251-57", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-08-23", "DATE_DEBUT": "2011-07-30" } }, "META_COMMUN": { "ID": "LEGIARTI000024422112", "URL": "article/LEGI/ARTI/00/00/24/42/21/LEGIARTI000024422112.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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\n

Sans préjudice du principe d'exclusivité prévu par l'article L. 1251-2, sont assimilées à des missions les périodes consacrées par les salariés temporaires :

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\n

1° A des stages de formation, bilans de compétences ou actions de validation d'acquis de l'expérience. Ces périodes sont accomplies soit à l'initiative de l'employeur dans le cadre du plan de formation de l'entreprise, du contrat d'apprentissage ou du contrat de professionnalisation, soit à l'initiative du salarié dans le cadre d'un congé individuel de formation ou d'un congé de bilan de compétences ;

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2° A des actions de formation en lien avec leur activité professionnelle dans les conditions prévues par convention ou accord collectif étendu ou par convention ou accord d'entreprise ou d'établissement.

\n
" } }, "LEGIARTI000024430161": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024430161", "URL": "article/LEGI/ARTI/00/00/24/43/01/LEGIARTI000024430161.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 23 V : les présentes dispositions sont applicables à la contribution due en 2012 au titre des rémunérations versées à compter du 1er janvier 2011.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000023230198", "#text": "Arrêté du 8 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000023230202", "@num": "1", "#text": "Arrêté du 8 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000028417782", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024415833", "@num": "23", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024929177", "@num": "2", "#text": "Arrêté du 28 novembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000024929186", "@num": "3", "#text": "Arrêté du 28 novembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGITEXT000025858617", "#text": "Arrêté du 4 mai 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804242", "@nortexte": "ETSD1207035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858384", "@num": "2", "#text": "Décret n°2012-660 du 4 mai 2012 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858377", "@num": "Annexe", "#text": "Décret n°2012-660 du 4 mai 2012 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000041769225", "@num": "3", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000028687993", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024411101", "@num": "L6252-4-1", "#text": "Code du travail - art. L6252-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025798253", "@num": "R6223-10", "#text": "Code du travail - art. R6223-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042547", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021342716", "@fin": "2010-05-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022171859", "@fin": "2010-04-30", "@num": "230 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201070", "@fin": "2011-07-31", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430161", "@fin": "2011-12-30", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076698", "@fin": "2012-03-16", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516217", "@fin": "2014-01-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028448795", "@fin": "2014-05-30", "@num": "230 H", "@etat": "TRANSFERE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I. - Il est institué une contribution supplémentaire à l'apprentissage.

Cette contribution est due par les entreprises de deux cent cinquante salariés et plus qui sont redevables de la taxe d'apprentissage en application de l'article 224 et dont l'effectif annuel moyen, pour l'ensemble des catégories suivantes, est inférieur à un seuil :

1° Les salariés sous contrat de professionnalisation ou d'apprentissage ;

2° Les jeunes accomplissant un volontariat international en entreprise régi par la section 1 du chapitre II du titre II du livre Ier du code du service national ou bénéficiant d'une convention industrielle de formation par la recherche.

Ce seuil est égal à 4 % de l'effectif annuel moyen de l'entreprise, calculé dans les conditions définies à l'article L. 1111-2 du code du travail, au cours de l'année de référence. Le respect du seuil est apprécié en calculant un pourcentage exprimant le rapport entre les effectifs des 1° et 2° du présent I et l'effectif annuel moyen de l'entreprise.

Jusqu'au 31 décembre 2015, les entreprises dont l'effectif annuel moyen des salariés relevant des catégories définies au 1° est supérieur ou égal à 3 % de l'effectif annuel moyen de l'entreprise peuvent, à compter de l'année 2012, être exonérées de la contribution supplémentaire à l'apprentissage au titre de l'année considérée si elles remplissent l'une des conditions suivantes :

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

b) L'entreprise a connu une progression de l'effectif annuel moyen des salariés relevant des catégories définies au même 1° et relève d'une branche couverte par un accord prévoyant au titre de l'année une progression d'au moins 10 % du nombre de salariés relevant des catégories définies audit 1° dans les entreprises de deux cent cinquante salariés et plus et justifiant, par rapport à l'année précédente, que la progression est atteinte dans les proportions prévues par l'accord au titre de l'année considérée.

II. - Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 225 et 225 A du présent code.

Elle est calculée aux taux suivants :

1° 0,2 %, lorsque le pourcentage mentionné à la seconde phrase du cinquième alinéa du I est inférieur à 1 %. Le taux de la contribution est porté à 0,3 % lorsque l'effectif annuel moyen de l'entreprise excède deux mille salariés ;

2° 0,1 %, lorsque ce pourcentage est au moins égal à 1 % et inférieur à 3 % ;

3° 0,05 %, lorsque ce pourcentage est au moins égal à 3 % et inférieur à 4 %.

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IV. ― Les dépenses visées aux articles 226 bis, 227 et 227 bis ne sont pas admises en exonération de la contribution mentionnée au I.

Les articles 230 B, 230 C, 230 D, 230 G et les I et III de l'article 1678 quinquies sont applicables à cette contribution.

Les organismes mentionnés au premier alinéa reversent au comptable public compétent les sommes perçues en application du même alinéa au plus tard le 30 avril de la même année. ¶

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" } }, "LEGIARTI000025076698": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-16", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025076698", "URL": "article/LEGI/ARTI/00/00/25/07/66/LEGIARTI000025076698.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000023230198", "#text": "Arrêté du 8 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000023230202", "@num": "1", "#text": "Arrêté du 8 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000028417782", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024929177", "@num": "2", "#text": "Arrêté du 28 novembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000024929186", "@num": "3", "#text": "Arrêté du 28 novembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000025048612", "@num": "155", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 155", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000025858617", "#text": "Arrêté du 4 mai 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804242", "@nortexte": "ETSD1207035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858384", "@num": "2", "#text": "Décret n°2012-660 du 4 mai 2012 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858377", "@num": "Annexe", "#text": "Décret n°2012-660 du 4 mai 2012 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000041769225", "@num": "3", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000028687993", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024411101", "@num": "L6252-4-1", "#text": "Code du travail - art. L6252-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025798253", "@num": "R6223-10", "#text": "Code du travail - art. R6223-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042547", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021342716", "@fin": "2010-05-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022171859", "@fin": "2010-04-30", "@num": "230 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201070", "@fin": "2011-07-31", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430161", "@fin": "2011-12-30", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076698", "@fin": "2012-03-16", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516217", "@fin": "2014-01-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028448795", "@fin": "2014-05-30", "@num": "230 H", "@etat": "TRANSFERE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Il est institué une contribution supplémentaire à l'apprentissage.

1° Les salariés sous contrat de professionnalisation ou d'apprentissage ;

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. - Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 225 et 225 A du présent code.

Elle est calculée aux taux suivants :

2° 0,1 %, lorsque ce pourcentage est au moins égal à 1 % et inférieur à 3 % ;

3° 0,05 %, lorsque ce pourcentage est au moins égal à 3 % et inférieur à 4 %.

\n
\n

IV. ― Les dépenses visées aux articles 226 bis, 227 et 227 bis ne sont pas admises en exonération de la contribution mentionnée au I.

Les articles 230 C, 230 D, 230 G et les I et III de l'article 1678 quinquies sont applicables à cette contribution. Pour les établissements mentionnés à l'article 230 B, les taux prévus au II sont réduits à 52 % de leur montant.

Les organismes mentionnés au premier alinéa reversent au comptable public compétent les sommes perçues en application du même alinéa au plus tard le 30 avril de la même année. ¶

\n
" } }, "LEGIARTI000025516217": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516217", "URL": "article/LEGI/ARTI/00/00/25/51/62/LEGIARTI000025516217.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 article 22 II : Les 1° à 3° du II de l'article 230 H s'appliquent à compter de la contribution due au titre des rémunérations versées en 2012.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000023230198", "#text": "Arrêté du 8 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000023230202", "@num": "1", "#text": "Arrêté du 8 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000028417782", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000028417782", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024929177", "@num": "2", "#text": "Arrêté du 28 novembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000024929186", "@num": "3", "#text": "Arrêté du 28 novembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000025511700", "@num": "22", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGITEXT000025858617", "#text": "Arrêté du 4 mai 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804242", "@nortexte": "ETSD1207035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858384", "@num": "2", "#text": "Décret n°2012-660 du 4 mai 2012 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858377", "@num": "Annexe", "#text": "Décret n°2012-660 du 4 mai 2012 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000041769225", "@num": "3", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000028687993", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024411101", "@num": "L6252-4-1", "#text": "Code du travail - art. 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L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021342716", "@fin": "2010-05-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022171859", "@fin": "2010-04-30", "@num": "230 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201070", "@fin": "2011-07-31", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430161", "@fin": "2011-12-30", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076698", "@fin": "2012-03-16", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516217", "@fin": "2014-01-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028448795", "@fin": "2014-05-30", "@num": "230 H", "@etat": "TRANSFERE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Il est institué une contribution supplémentaire à l'apprentissage.

1° Les salariés sous contrat de professionnalisation ou d'apprentissage ;

Les entreprises dont l'effectif annuel moyen des salariés relevant des catégories définies au 1° est supérieur ou égal à 3 % de l'effectif annuel moyen de l'entreprise peuvent, à compter de l'année 2012, être exonérées de la contribution supplémentaire à l'apprentissage au titre de l'année considérée si elles remplissent l'une des conditions suivantes :

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. - Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 225 et 225 A du présent code.

Elle est calculée aux taux suivants :

1° 0,25 % lorsque le pourcentage mentionné à la seconde phrase du cinquième alinéa du I est inférieur à 1 % ; ce taux est porté à 0,3 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,4 % à compter de celle due au titre des rémunérations versées en 2014. Lorsque l'effectif annuel moyen de l'entreprise excède deux mille salariés, le taux de la contribution est égal à 0,4 % ; ce taux est porté à 0,5 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,6 % à compter de celle due au titre des rémunérations versées en 2014 ;
\n
2° 0,1 % lorsque ce pourcentage est au moins égal à 1 % et inférieur à 3 %. A compter de la contribution due au titre des rémunérations versées en 2015, ce taux est porté à 0,2 % lorsque le pourcentage est au moins égal à 1 % et inférieur à 2 % ;
\n
3° 0,05 % lorsque ce pourcentage est au moins égal à 3 % et inférieur à 4 % et, à compter de la contribution due au titre des rémunérations versées en 2015, au moins égal à 3 % et inférieur à 5 %.

\n
\n

IV. ― Les dépenses visées aux articles 226 bis, 227 et 227 bis ne sont pas admises en exonération de la contribution mentionnée au I.

Les organismes mentionnés au premier alinéa reversent au comptable public compétent les sommes perçues en application du même alinéa au plus tard le 30 avril de la même année. ¶

\n
" } }, "LEGIARTI000027720529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5546-1-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-22", "DATE_DEBUT": "2013-07-18" } }, "META_COMMUN": { "ID": "LEGIARTI000027720529", "URL": "article/LEGI/ARTI/00/00/27/72/05/LEGIARTI000027720529.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2013-619 du 16 juillet 2013, article 25 II : Les entreprises mentionnées à l'article L. 5546-1-6 du code des transports exerçant cette activité à la date de la publication de la présente loi bénéficient d'une présomption d'agrément. A cet effet, elles doivent se déclarer dans un délai de deux mois en vue d'être inscrites sur le registre national prévu à l'article L. 5546-1-1 du même code.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027715475", "@num": "25", "#text": "LOI n°2013-619\n du 16 juillet 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027713399", "@nortexte": "DEVK1240259L", "@numtexte": "2013-619", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-07-16" }, { "@id": "LEGIARTI000035065457", "@num": "1", "#text": "Décret n°2017-1119 du 29 juin 2017 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000035058829", "@nortexte": "TRAT1703553D", "@numtexte": "2017-1119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-29" }, { "@id": "LEGITEXT000045685082", "#text": "Décret n°2022-718 du 27 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045684239", "@nortexte": "MERM2212137D", "@numtexte": "2022-718", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-27" }, { "@id": "LEGIARTI000045685088", "@num": "1", "#text": "Décret n°2022-718 du 27 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045684239", "@nortexte": "MERM2212137D", "@numtexte": "2022-718", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-27" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903779", "@num": "L5321-1", "#text": "Code du travail - art. L5321-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043072487", "@num": "L5546-1-1", "#text": "Code des transports - art. L5546-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043072493", "@num": "L5546-1-8", "#text": "Code des transports - art. L5546-1-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027720578", "@num": "L5546-1-9", "#text": "Code des transports - art. L5546-1-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027724841", "@num": "L5725-1", "#text": "Code des transports - art. L5725-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027720937", "@num": "L5725-5", "#text": "Code des transports - art. L5725-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043315889", "@num": "L5785-5-1", "#text": "Code des transports - art. L5785-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027721126", "@num": "L5795-6-1", "#text": "Code des transports - art. L5795-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027720453", "@fin": "2021-01-29", "#text": "Sous-section 1 : Services de recrutement et de placement privés", "@debut": "2013-07-18" }, { "@id": "LEGISCTA000043072490", "@fin": "2999-01-01", "#text": "Sous-section 1 : Services privés de recrutement et de placement de gens de mer", "@debut": "2021-01-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079338", "@fin": "2013-07-18", "#text": "Section 2 : Service public de l'emploi et placement", "@debut": "2010-12-01" }, { "@id": "LEGISCTA000027724056", "@fin": "2021-01-29", "#text": "Section 2 : Service public de l'emploi, recrutement et placement des gens de mer", "@debut": "2013-07-18" }, { "@id": "LEGISCTA000043072460", "@fin": "2999-01-01", "#text": "Section 2 : Service public de l'emploi, et services privés de recrutement et de placement de gens de mer", "@debut": "2021-01-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079344", "@fin": "2999-01-01", "#text": "Chapitre VI : L'emploi", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079826", "@fin": "2999-01-01", "#text": "TITRE IV : LE DROIT DU TRAVAIL", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079947", "@fin": "2999-01-01", "#text": "LIVRE V : LES GENS DE MER", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081942", "@fin": "2999-01-01", "#text": "CINQUIÈME PARTIE : TRANSPORT ET NAVIGATION MARITIMES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027720529", "@fin": "2016-06-22", "@num": "L5546-1-6", "@etat": "MODIFIE", "@debut": "2013-07-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032748159", "@fin": "2021-01-29", "@num": "L5546-1-6", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043072468", "@fin": "2999-01-01", "@num": "L5546-1-6", "@etat": "VIGUEUR", "@debut": "2021-01-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est entreprise de travail maritime toute personne, hors les entreprises de travail temporaire mentionnées à l'article L. 1251-2 du code du travail, dont l'activité est de mettre à disposition d'un armateur des gens de mer qu'elle embauche et rémunère à cet effet.

Les entreprises de travail maritime établies en France sont soumises à la présente sous-section et font l'objet d'un agrément par l'autorité administrative. Par dérogation aux dispositions de l'article L. 5321-1 du code du travail, elles ne sont autorisées à mettre à disposition des gens de mer qu'à bord des navires immatriculés au registre international français ou de navires battant pavillon autre que français.
\n

" } }, "LEGIARTI000028448795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 H", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448795", "URL": "article/LEGI/ARTI/00/00/28/44/87/LEGIARTI000028448795.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2013-371 QPC du 7 mars 2014 (NOR CSCX1405774S), le Conseil constitutionnel a déclaré le premier alinéa du paragraphe V de l'article 230 H du code général des impôts conforme à la Constitution, sous la réserve énoncée au considérant 9.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000023230198", "#text": "Arrêté du 8 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000023230202", "@num": "1", "#text": "Arrêté du 8 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000028456485", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024929177", "@num": "2", "#text": "Arrêté du 28 novembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000024929186", "@num": "3", "#text": "Arrêté du 28 novembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGITEXT000025858617", "#text": "Arrêté du 4 mai 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804242", "@nortexte": "ETSD1207035A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858384", "@num": "2", "#text": "Décret n°2012-660 du 4 mai 2012 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025858377", "@num": "Annexe", "#text": "Décret n°2012-660 du 4 mai 2012 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029010362", "@num": "1", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000041769225", "@num": "3", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000028687993", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024411101", "@num": "L6252-4-1", "#text": "Code du travail - art. L6252-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025798253", "@num": "R6223-10", "#text": "Code du travail - art. R6223-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306437", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042547", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313534", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021342716", "@fin": "2010-05-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022171859", "@fin": "2010-04-30", "@num": "230 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201070", "@fin": "2011-07-31", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430161", "@fin": "2011-12-30", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076698", "@fin": "2012-03-16", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516217", "@fin": "2014-01-01", "@num": "230 H", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028448795", "@fin": "2014-05-30", "@num": "230 H", "@etat": "TRANSFERE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Il est institué une contribution supplémentaire à l'apprentissage.

Cette contribution est due par les entreprises de deux cent cinquante salariés et plus qui sont redevables de la taxe d'apprentissage en application de l'article 1599 ter A et dont l'effectif annuel moyen, pour l'ensemble des catégories suivantes, est inférieur à un seuil :

1° Les salariés sous contrat de professionnalisation ou d'apprentissage ;

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II.-Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C du présent code.

Elle est calculée aux taux suivants :

2° 0,1 % lorsque ce pourcentage est au moins égal à 1 % et inférieur à 3 %. A compter de la contribution due au titre des rémunérations versées en 2015, ce taux est porté à 0,2 % lorsque le pourcentage est au moins égal à 1 % et inférieur à 2 % ;

3° 0,05 % lorsque ce pourcentage est au moins égal à 3 % et inférieur à 4 % et, à compter de la contribution due au titre des rémunérations versées en 2015, au moins égal à 3 % et inférieur à 5 %.

\n
\n

IV. ― Les dépenses visées aux articles 1599 ter E, 1599 ter F et 1599 ter G ne sont pas admises en exonération de la contribution mentionnée au I.

Les articles 1599 ter K, 1599 ter L, 1599 ter M et les I et III de l'article 1678 quinquies sont applicables à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. ― Le montant de la contribution mentionnée au I est versé aux organismes collecteurs agréés mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail avant le 1er mars de l'année suivant celle du versement des salaires. A défaut de versement ou en cas de versement insuffisant à la date précitée, le montant de la contribution est versé au comptable public compétent selon les modalités définies au III de l'article 1678 quinquies, majoré de l'insuffisance constatée.

Le produit de la contribution supplémentaire à l'apprentissage est affecté aux centres de formation d'apprentis et aux sections d'apprentissage, selon les modalités définies en application du II de l'article L. 6241-2 du code du travail.
\n
Les organismes mentionnés au premier alinéa reversent les sommes perçues en application du même premier alinéa au plus tard le 31 mai de la même année.

\n
" } }, "LEGIARTI000029042547": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-10", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029042547", "URL": "article/LEGI/ARTI/00/00/29/04/25/LEGIARTI000029042547.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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I.-Il est institué une contribution supplémentaire à l'apprentissage.

1° Les salariés sous contrat de professionnalisation ou d'apprentissage ;

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II.-Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C. \n

Elle est calculée aux taux suivants :

\n
\n

IV. ― Les dépenses visées aux articles 1599 ter E, 1599 ter F et 1599 ter G ne sont pas admises en exonération de la contribution mentionnée au I.

V. ― Le montant de la contribution mentionnée au I est versé aux organismes collecteurs agréés mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail avant le 1er mars de l'année suivant celle du versement des salaires. A défaut de versement ou en cas de versement insuffisant à la date précitée, le montant de la contribution est versé au comptable public compétent selon les modalités définies au III de l'article 1678 quinquies, majoré de l'insuffisance constatée.

Les organismes mentionnés au premier alinéa reversent les sommes perçues en application du même premier alinéa au plus tard le 31 mai de la même année.

\n
" } }, "LEGIARTI000029355155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029355155", "URL": "article/LEGI/ARTI/00/00/29/35/51/LEGIARTI000029355155.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2014-891 du 8 août 2014, art. 8 VI, ces dispositions s'appliquent aux impositions dues au titre des rémunérations versées à compter du 1er janvier 2014.

Toutefois, les exonérations attachées aux dépenses libératoires engagées, au titre de ces mêmes impositions, du 1er janvier 2014 jusqu'à la publication de la présente loi sont maintenues sur le fondement des dispositions en vigueur à la date du versement effectif de ces dépenses.

\n
\n
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L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

1° Les salariés sous contrat de professionnalisation ou d'apprentissage ;

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C. \n

Elle est calculée aux taux suivants :

IV. – Les dépenses visées aux articles 1599 ter E, 1599 ter F et 1599 ter G ne sont pas admises en exonération de la contribution mentionnée au I.

V. – Le montant de la contribution mentionnée au I est versé aux organismes collecteurs agréés mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail avant le 1er mars de l'année suivant celle du versement des salaires. A défaut de versement ou en cas de versement insuffisant à la date précitée, le montant de la contribution est versé au comptable public compétent selon les modalités définies au III de l'article 1678 quinquies, majoré de l'insuffisance constatée.

Les organismes mentionnés au premier alinéa reversent les sommes perçues en application du même premier alinéa au plus tard le 15 juillet de la même année.

" } }, "LEGIARTI000030434983": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1255-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-04-04" } }, "META_COMMUN": { "ID": "LEGIARTI000030434983", "URL": "article/LEGI/ARTI/00/00/30/43/49/LEGIARTI000030434983.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030434773", "@num": "1", "#text": "ORDONNANCE n°2015-380 du 2 avril 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030431093", "@nortexte": "ETST1503259R", "@numtexte": "2015-380", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-04-02" }, { "@id": "LEGIARTI000006901141", "@num": "L1235-2", "#text": "Code du travail - art. L1235-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901142", "@num": "L1235-3", "#text": "Code du travail - art. L1235-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901146", "@num": "L1235-5", "#text": "Code du travail - art. L1235-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024042004", "@num": "L1254-1", "#text": "Code du travail - art. L1254-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032376460", "@num": "L1255-11", "#text": "Code du travail - art. L1255-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024468", "@num": "L5132-14", "#text": "Code du travail - art. L5132-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189474", "@fin": "2999-01-01", "#text": "Section 1 : Travail temporaire.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177876", "@fin": "2015-04-04", "#text": "Chapitre IV : Dispositions pénales", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000030442276", "@fin": "2999-01-01", "#text": "Chapitre V : Dispositions pénales", "@debut": "2015-04-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160712", "@fin": "2015-04-04", "#text": "TITRE V : CONTRAT DE TRAVAIL TEMPORAIRE ET AUTRES CONTRATS DE MISE À DISPOSITION", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000030442282", "@fin": "2999-01-01", "#text": "Titre V : Contrat de travail temporaire, autres contrats de mise à disposition et portage salarial", "@debut": "2015-04-04" } ] }, "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": "LEGIARTI000030434983", "@fin": "2999-01-01", "@num": "L1255-1", "@etat": "VIGUEUR", "@debut": "2015-04-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le fait de méconnaître les dispositions relatives aux conditions d'exercice de l'activité de travail temporaire, prévues à l'article L. 1251-2, est puni d'une amende de 3 750 euros.

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La récidive est punie d'un emprisonnement de six mois et d'une amende de 7 500 euros.

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" } }, "LEGIARTI000030442360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1254-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-08-10", "DATE_DEBUT": "2015-04-04" } }, "META_COMMUN": { "ID": "LEGIARTI000030442360", "URL": "article/LEGI/ARTI/00/00/30/44/23/LEGIARTI000030442360.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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Le portage salarial désigne l'ensemble organisé constitué par :

1° D'une part, la relation entre une entreprise dénommée \" entreprise de portage salarial \" effectuant une prestation au profit d'une entreprise cliente, qui donne lieu à la conclusion d'un contrat commercial de prestation de portage salarial ;

2° D'autre part, le contrat de travail conclu entre l'entreprise de portage salarial et un salarié désigné comme étant le \" salarié porté \", lequel est rémunéré par cette entreprise.

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" } }, "LEGIARTI000032748159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5546-1-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-29", "DATE_DEBUT": "2016-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000032748159", "URL": "article/LEGI/ARTI/00/00/32/74/81/LEGIARTI000032748159.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032730835", "@num": "53", "#text": "LOI n°2016-816 du 20 juin 2016 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000032728685", "@nortexte": "DEVX1600975L", "@numtexte": "2016-816", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-06-20" }, { "@id": "LEGIARTI000035065457", "@num": "1", "#text": "Décret n°2017-1119 du 29 juin 2017 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000035058829", "@nortexte": "TRAT1703553D", "@numtexte": "2017-1119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-29" }, { "@id": "LEGITEXT000045685082", "#text": "Décret n°2022-718 du 27 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045684239", "@nortexte": "MERM2212137D", "@numtexte": "2022-718", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-27" }, { "@id": "LEGIARTI000045685088", "@num": "1", "#text": "Décret n°2022-718 du 27 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045684239", "@nortexte": "MERM2212137D", "@numtexte": "2022-718", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-27" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903779", "@num": "L5321-1", "#text": "Code du travail - art. L5321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043072487", "@num": "L5546-1-1", "#text": "Code des transports - art. L5546-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043072493", "@num": "L5546-1-8", "#text": "Code des transports - art. L5546-1-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027720578", "@num": "L5546-1-9", "#text": "Code des transports - art. L5546-1-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032747637", "@num": "L5725-1", "#text": "Code des transports - art. L5725-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027720937", "@num": "L5725-5", "#text": "Code des transports - art. L5725-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043315889", "@num": "L5785-5-1", "#text": "Code des transports - art. L5785-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027721126", "@num": "L5795-6-1", "#text": "Code des transports - art. L5795-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027720453", "@fin": "2021-01-29", "#text": "Sous-section 1 : Services de recrutement et de placement privés", "@debut": "2013-07-18" }, { "@id": "LEGISCTA000043072490", "@fin": "2999-01-01", "#text": "Sous-section 1 : Services privés de recrutement et de placement de gens de mer", "@debut": "2021-01-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079338", "@fin": "2013-07-18", "#text": "Section 2 : Service public de l'emploi et placement", "@debut": "2010-12-01" }, { "@id": "LEGISCTA000027724056", "@fin": "2021-01-29", "#text": "Section 2 : Service public de l'emploi, recrutement et placement des gens de mer", "@debut": "2013-07-18" }, { "@id": "LEGISCTA000043072460", "@fin": "2999-01-01", "#text": "Section 2 : Service public de l'emploi, et services privés de recrutement et de placement de gens de mer", "@debut": "2021-01-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079344", "@fin": "2999-01-01", "#text": "Chapitre VI : L'emploi", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079826", "@fin": "2999-01-01", "#text": "TITRE IV : LE DROIT DU TRAVAIL", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079947", "@fin": "2999-01-01", "#text": "LIVRE V : LES GENS DE MER", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081942", "@fin": "2999-01-01", "#text": "CINQUIÈME PARTIE : TRANSPORT ET NAVIGATION MARITIMES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027720529", "@fin": "2016-06-22", "@num": "L5546-1-6", "@etat": "MODIFIE", "@debut": "2013-07-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032748159", "@fin": "2021-01-29", "@num": "L5546-1-6", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043072468", "@fin": "2999-01-01", "@num": "L5546-1-6", "@etat": "VIGUEUR", "@debut": "2021-01-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est entreprise de travail maritime toute personne, hors les entreprises de travail temporaire mentionnées à l'article L. 1251-2 du code du travail, dont l'activité est de mettre à disposition d'un armateur ou d'un particulier propriétaire ou locataire d'un navire de plaisance, pour travailler à bord d'un navire, des gens de mer qu'elle embauche et rémunère à cet effet.

Les entreprises de travail maritime établies en France sont soumises à la présente sous-section et font l'objet d'un agrément par l'autorité administrative. Par dérogation aux dispositions de l'article L. 5321-1 du code du travail, elles ne sont autorisées à mettre à disposition des gens de mer qu'à bord des navires immatriculés au registre international français, des navires de plaisance non immatriculés au registre international français ou de navires battant pavillon autre que français.
\n

" } }, "LEGIARTI000033024514": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1254-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000033024514", "URL": "article/LEGI/ARTI/00/00/33/02/45/LEGIARTI000033024514.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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Le portage salarial désigne l'ensemble organisé constitué par :

1° D'une part, la relation entre une entreprise dénommée \" entreprise de portage salarial \" effectuant une prestation et une entreprise cliente bénéficiant de cette prestation, qui donne lieu à la conclusion d'un contrat commercial de prestation de portage salarial ;

2° D'autre part, le contrat de travail conclu entre l'entreprise de portage salarial et un salarié désigné comme étant le \" salarié porté \", lequel est rémunéré par cette entreprise.

\n
\n
" } }, "LEGIARTI000037379227": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1262-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000037379227", "URL": "article/LEGI/ARTI/00/00/37/37/92/LEGIARTI000037379227.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037368574", "@num": "89", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904610", "@num": "L7123-12", "#text": "Code du travail - art. L7123-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037379223", "@fin": "2999-01-01", "#text": "Section 3 : Conditions particulières de détachement", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177878", "@fin": "2999-01-01", "#text": "Chapitre II : Conditions de détachement et réglementation applicable", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160713", "@fin": "2999-01-01", "#text": "Titre VI : Salariés détachés temporairement par une entreprise non établie en France", "@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": "LEGIARTI000037379227", "@fin": "2999-01-01", "@num": "L1262-7", "@etat": "VIGUEUR", "@debut": "2018-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de la présente section ne sont pas applicables aux entreprises de travail temporaire définies à l'article L. 1251-2 et aux agences de mannequins définies à l'article L. 7123-12.

" } }, "LEGIARTI000037387193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037387193", "URL": "article/LEGI/ARTI/00/00/37/38/71/LEGIARTI000037387193.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000037368540", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000037935694", "@num": "136", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029928969", "@num": "L6243-1-2", "#text": "Code du travail - art. L6243-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306434", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306437", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444215", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444222", "@num": "1599 ter K", "#text": "Code général des impôts, CGI. - art. 1599 ter K", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030012313", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313534", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

1° Les salariés sous contrat de professionnalisation ou d'apprentissage et, pendant l'année suivant la date de fin du contrat de professionnalisation ou d'apprentissage, les salariés embauchés en contrat à durée indéterminée par l'entreprise à l'issue dudit contrat ;

a) L'entreprise justifie d'une progression de l'effectif annuel moyen des salariés relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C. \n

Elle est calculée aux taux suivants :

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000038586444": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038586444", "URL": "article/LEGI/ARTI/00/00/38/58/64/LEGIARTI000038586444.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III C de l’article 12 de la loi n° 2019-486 du 22 mai 2019, ces dispositions s'appliquent à compter des impositions établies au titre de 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000038497629", "@num": "12", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. 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L130-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

Cette contribution est due par les entreprises d'au moins deux cent cinquante salariés qui sont redevables de la taxe d'apprentissage en application de l'article 1599 ter A et dont l'effectif salarié annuel, pour l'ensemble des catégories suivantes, est inférieur à un seuil :

Ce seuil est égal à 4 % de l'effectif salarié au cours de l'année de référence. Le respect du seuil est apprécié en calculant un pourcentage exprimant le rapport entre les effectifs des 1° et 2° du présent I et l'effectif salarié annuel. Ce seuil est porté à 5 % à compter des rémunérations versées en 2015.

Les entreprises dont l'effectif salarié annuel relevant des catégories définies au 1° est supérieur ou égal à 3 % de l'effectif salarié annuel peuvent, à compter de l'année 2012, être exonérées de la contribution supplémentaire à l'apprentissage au titre de l'année considérée si elles remplissent l'une des conditions suivantes :

a) L'entreprise justifie d'une progression de l'effectif salarié annuel relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

b) L'entreprise a connu une progression de l'effectif salarié annuel relevant des catégories définies au même 1° et relève d'une branche couverte par un accord prévoyant au titre de l'année une progression d'au moins 10 % du nombre de salariés relevant des catégories définies audit 1° dans les entreprises d'au moins deux cent cinquante salariés et justifiant, par rapport à l'année précédente, que la progression est atteinte dans les proportions prévues par l'accord au titre de l'année considérée.

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C. \n

Elle est calculée aux taux suivants :

III. – A. – Pour l'application du présent article, l'effectif salarié est apprécié selon les modalités prévues au I de l'article L. 130-1 du code de la sécurité sociale.
\n
Toutefois, par dérogation au même I, la période à retenir pour apprécier le nombre de salariés est l'année au titre de laquelle la contribution est due. En cas de franchissement du seuil de deux cent cinquante salariés, les dispositions du II du même article L. 130-1 sont applicables.

B. – Pour les entreprises visées à l'article L. 1251-2 du code du travail, les seuils définis au I s'apprécient sans prendre en compte les salariés titulaires d'un contrat de travail mentionné au 2° de l'article L. 1251-1 du même code et la contribution n'est pas due sur les rémunérations versées à ces salariés.

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000038686611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038686611", "URL": "article/LEGI/ARTI/00/00/38/68/66/LEGIARTI000038686611.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III C de l’article 12 de la loi n° 2019-486 du 22 mai 2019, ces dispositions s'appliquent à compter des impositions établies au titre de 2019.

Modification effectuée en conséquence de l'article 8-VII et X de la loi n° 2018-1203 du 22 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000038952636", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000038617837", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029928969", "@num": "L6243-1-2", "#text": "Code du travail - art. 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L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

a) L'entreprise justifie d'une progression de l'effectif salarié annuel relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application de l'article 1599 ter B \n

Elle est calculée aux taux suivants :

III. – A. – Pour l'application du présent article, l'effectif salarié est apprécié selon les modalités prévues au I de l'article L. 130-1 du code de la sécurité sociale.
\n
\nToutefois, par dérogation au même I, la période à retenir pour apprécier le nombre de salariés est l'année au titre de laquelle la contribution est due. En cas de franchissement du seuil de deux cent cinquante salariés, les dispositions du II du même article L. 130-1 sont applicables.

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000038952026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1251-57", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-08-23" } }, "META_COMMUN": { "ID": "LEGIARTI000038952026", "URL": "article/LEGI/ARTI/00/00/38/95/20/LEGIARTI000038952026.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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Sans préjudice du principe d'exclusivité prévu par l'article L. 1251-2, sont assimilées à des missions les périodes consacrées par les salariés temporaires :

1° A des stages de formation, bilans de compétences ou actions de validation d'acquis de l'expérience. Ces périodes sont accomplies soit à l'initiative de l'employeur dans le cadre du plan de formation de l'entreprise, du contrat d'apprentissage ou du contrat de professionnalisation, soit à l'initiative du salarié dans le cadre d'un congé spécifique mentionné à l'article L. 6323-17-1 ou d'un congé de bilan de compétences ;

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I.-Pour bénéficier d'un projet de transition professionnelle, le salarié intermittent du spectacle qui relève des secteurs d'activité du spectacle vivant ou du spectacle enregistré doit justifier de deux-cent-vingt jours de travail ou cachets répartis sur les deux à cinq dernières années et remplir, selon le cas, l'une des conditions d'ancienneté suivantes :
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1° Pour le technicien du spectacle enregistré, justifier de cent-trente jours de travail sur les vingt-quatre derniers mois ou soixante-cinq jours sur les douze derniers mois ;
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2° Pour le technicien du spectacle vivant, justifier de quatre-vingt-huit jours de travail sur les vingt-quatre derniers mois ou quarante-quatre jours sur les douze derniers mois ;
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3° Pour l'artiste du spectacle mentionné à l'article L. 7121-2, justifier de soixante jours de travail ou soixante cachets sur les vingt-quatre derniers mois ou trente jours ou trente cachets sur les douze derniers mois.
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II.-Pour bénéficier d'un projet de transition professionnelle, le salarié titulaire d'un contrat de travail conclu avec une entreprise de travail temporaire mentionnée à l'article L. 1251-2 doit justifier d'une ancienneté de 1 600 heures travaillées dans la branche, dont 600 heures dans l'entreprise de travail temporaire, ou le groupe d'entreprises de travail temporaire, dans lequel est déposée la demande du congé spécifique mentionné à l'article L. 6323-17-1. L'ancienneté s'apprécie, toutes missions confondues, sur une période de référence de dix-huit mois.
\n
Pour le salarié titulaire d'un contrat de travail à durée indéterminée, les périodes sans exécution de mission sont prises en compte pour le calcul de l'ancienneté.
\n
III.-L'ancienneté mentionnée au présent article est appréciée à la date du départ en formation du salarié.

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I.-Le salarié présente une demande de congé dans le cadre d'un projet de transition professionnelle à son employeur par écrit, au plus tard :
\n
1° Cent vingt jours avant le début de l'action de formation lorsque la réalisation de celle-ci entraîne une interruption continue de travail d'au moins six mois ;
\n
2° Soixante jours avant le début de l'action de formation lorsque la réalisation de celle-ci entraîne une interruption continue de travail d'une durée inférieure à six mois ou lorsque l'action de formation est réalisée à temps partiel.
\n
II.-La demande de congé indique la date du début de l'action de formation, la désignation et la durée de celle-ci ainsi que le nom de l'organisme qui en est responsable, l'intitulé et la date de l'examen concerné.
\n
III.-L'employeur informe l'intéressé de sa réponse, par écrit, dans le délai de trente jours suivant la réception de la demande de congé. En l'absence de réponse dans ce délai, l'autorisation est réputée accordée.
\n
IV.-L'employeur ne peut refuser d'accorder le congé demandé qu'en cas de non-respect, par le salarié, des conditions prévues au I ou au II ou des conditions d'ancienneté prévues au paragraphe 1. La décision par laquelle l'employeur rejette la demande est motivée.

Le salarié titulaire d'un contrat de travail conclu avec une entreprise de travail temporaire mentionnée à l'article L. 1251-2 adresse sa demande de congé de transition professionnelle à cette entreprise.

" } }, "LEGIARTI000041472254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472254", "URL": "article/LEGI/ARTI/00/00/41/47/22/LEGIARTI000041472254.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000039793401", "@num": "190", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 190 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. 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I. – Il est institué une contribution supplémentaire à l'apprentissage.

a) L'entreprise justifie d'une progression de l'effectif salarié annuel relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C.

Elle est calculée aux taux suivants :

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000041535047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041535047", "URL": "article/LEGI/ARTI/00/00/41/53/50/LEGIARTI000041535047.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du V de l’article 190 de la loi n° 2019-1479 du 28 décembre 2019, les dispositions de l'article 1609 quinvicies résultant des dispositions des a et c du 4° du I s'appliquent à compter de la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la loi n° 2018-771 du 5 septembre 2018 précitée, et au plus tard à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000039793401", "@num": "190", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 190 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029928969", "@num": "L6243-1-2", "#text": "Code du travail - art. 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L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

2° Les personnes bénéficiant d'une convention industrielle de formation par la recherche.

Toutefois, l'entreprise qui justifie d'une progression de l'effectif salarié annuel relevant des catégories définies aux 1° et 2° d'au moins 10 % par rapport à l'année précédente est exonérée de la contribution supplémentaire à l'apprentissage due au titre des rémunérations versées l'année au cours de laquelle cette progression intervient.

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C.

Elle est calculée aux taux suivants :

III. – A. – Pour l'application du présent article, l'effectif salarié est apprécié selon les modalités prévues au I de l'article L. 130-1 du code de la sécurité sociale.
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Toutefois, par dérogation au même I, la période à retenir pour apprécier le nombre de salariés est l'année au titre de laquelle la contribution est due. En cas de franchissement du seuil de deux cent cinquante salariés ou du seuil de deux mille salariés, les dispositions du II du même article L. 130-1 sont applicables.

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000042261148": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-08-26" } }, "META_COMMUN": { "ID": "LEGIARTI000042261148", "URL": "article/LEGI/ARTI/00/00/42/26/11/LEGIARTI000042261148.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000042176651", "@num": "76", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 76 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000006306728", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555971", "@num": "L122-3", "#text": "Code du service national - art. L122-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000042259579", "@nor": "MTRD2020637D", "@num": "2020-1084", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-1084 du 24 août 2020 relatif à l'aide aux employeurs de salariés bénéficiaires d'un contrat de professionnalisation prévue à l'article 76 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042259579", "@c_titre_court": "Décret n°2020-1084 du 24 août 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-1084 du 24 août 2020 relatif à l'aide aux employeurs de salariés bénéficiaires d'un contrat de professionnalisation prévue à l'article 76 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020", "@debut": "2020-08-26", "@id_txt": "LEGITEXT000042261133", "@c_titre_court": "Décret n°2020-1084 du 24 août 2020" } ], "@ministere": "Ministère du travail, de l'emploi et de l'insertion", "@date_publi": "2020-08-25", "@date_signature": "2020-08-24", "@num_parution_jo": "0207" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042261148", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2020-08-26", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042259595", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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I. - Le bénéfice de l'aide est subordonné au dépôt du contrat de professionnalisation par l'opérateur de compétences auprès de l'autorité administrative.
Le ministre chargé de la formation professionnelle adresse par le service dématérialisé les informations nécessaires au paiement de l'aide pour chaque contrat éligible à l'Agence de services et de paiement. Cette transmission vaut décision d'attribution de l'aide, à l'exception des entreprises d'au moins 250 salariés, pour lesquelles le bénéfice de l'aide est subordonné à l'engagement de l'employeur de respecter les conditions suivantes :
1° L'entreprise d'au moins 250 salariés mentionnée au 2° de l'article 76 de la loi du 30 juillet 2020 susvisée justifiera d'un pourcentage minimal de salariés en contrat d'apprentissage ou en contrat de professionnalisation dans son effectif au 31 décembre 2021 apprécié selon les modalités suivantes :
a) Soit l'ensemble des effectifs suivants représentent au moins 5 % de l'effectif salarié au 31 décembre 2021 :

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- les salariés en contrat d'apprentissage ou en contrat de professionnalisation et, pendant l'année suivant la date de fin du contrat de professionnalisation ou d'apprentissage, les salariés embauchés en contrat à durée indéterminée par l'entreprise à l'issue dudit contrat ;
- les volontaires accomplissant un volontariat international en entreprise mentionné à l'article L. 122-3 du code du service national et les salariés bénéficiant d'une convention industrielle de formation par la recherche.

\n
Ce pourcentage est égal au rapport entre les effectifs relevant du présent a et l'effectif salarié total annuel de l'entreprise.
b) Soit, pour l'entreprise dont l'effectif salarié annuel relevant des catégories définies au deuxième alinéa du a du présent 1° est supérieur ou égal à 3 % de l'effectif salarié total annuel au 31 décembre 2021 et que :

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- soit l'entreprise justifiera au 31 décembre 2021 d'une progression d'au moins 10 % par rapport à l'année 2020 de l'effectif salarié annuel relevant des catégories définies au deuxième alinéa du a du présent 1° ;
- soit l'entreprise connaîtra une progression au 31 décembre 2021 de l'effectif salarié annuel relevant des catégories définies au deuxième alinéa du a du présent 1° et relève d'un accord de branche prévoyant au titre de l'année 2021 une progression d'au moins 10 % du nombre de salariés relevant des catégories définies au deuxième alinéa du a du présent 1° dans les entreprises d'au moins deux cent cinquante salariés et justifiant, par rapport à l'année 2020, que la progression est atteinte au sein de la branche dans les proportions prévues par l'accord.

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II. - Pour les entreprises dont l'effectif est d'au moins 250 salariés à la date de conclusion du contrat d'apprentissage et est inférieur à 250 salariés au 31 décembre 2021, les règles applicables sont celles prévues pour les entreprises d'au moins 250 salariés au I du présent article.
III. - Pour les entreprises d'au moins 250 salariés mentionnées à l'article L. 1251-2 du code du travail qui ne sont pas redevables de la contribution supplémentaire à l'apprentissage en application du B du III de l'article 1609 quinvicies du code général des impôts, les règles applicables sont celles prévues pour les entreprises d'au moins 250 salariés au I du présent article.
IV. - L'entreprise d'au moins 250 salariés qui satisfait aux conditions du 1° de l'article 76 de la loi du 30 juillet 2020 susvisée est réputée satisfaire la condition d'engagement prévue par le présent article.
V. - Pour bénéficier de l'aide, l'employeur d'au moins 250 salariés transmet l'engagement mentionné au premier alinéa du I, attestant sur l'honneur qu'il va respecter les obligations prévues par le présent article, dans un délai de huit mois à compter de la date de conclusion du contrat à l'Agence de services et de paiement. A défaut de transmission dans ce délai, l'aide n'est pas due.
Les modalités de cette transmission peuvent être mises en œuvre par l'Agence de services et de paiement par voie dématérialisée.
VI. - Au plus tard le 31 mai 2022, l'entreprise d'au moins 250 salariés qui a bénéficié de l'aide adresse à l'Agence de services et de paiement une déclaration sur l'honneur attestant du respect de l'engagement mentionné au présent article. A défaut, l'Agence de services et de paiement procède à la récupération des sommes versées au titre de l'aide.

" } }, "LEGIARTI000042261423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-11-20", "DATE_DEBUT": "2020-08-26" } }, "META_COMMUN": { "ID": "LEGIARTI000042261423", "URL": "article/LEGI/ARTI/00/00/42/26/14/LEGIARTI000042261423.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000042176651", "@num": "76", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 76 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000006306728", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555971", "@num": "L122-3", "#text": "Code du service national - art. L122-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038001123", "@num": "D6243-3", "#text": "Code du travail - art. D6243-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000042259606", "@nor": "MTRD2020638D", "@num": "2020-1085", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-1085 du 24 août 2020 relatif à l'aide aux employeurs d'apprentis prévue à l'article 76 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042259606", "@c_titre_court": "Décret n°2020-1085 du 24 août 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-1085 du 24 août 2020 relatif à l'aide aux employeurs d'apprentis prévue à l'article 76 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020", "@debut": "2020-08-26", "@id_txt": "LEGITEXT000042261410", "@c_titre_court": "Décret n°2020-1085 du 24 août 2020" } ], "@ministere": "Ministère du travail, de l'emploi et de l'insertion", "@date_publi": "2020-08-25", "@date_signature": "2020-08-24", "@num_parution_jo": "0207" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042261423", "@fin": "2020-11-20", "@num": "2", "@etat": "MODIFIE", "@debut": "2020-08-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042535455", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2020-11-20", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042259621", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. - Le bénéfice de l'aide est subordonné aux conditions prévues à l'article D. 6243-3 du code du travail. Par dérogation à la dernière phrase du deuxième alinéa de cet article, pour les entreprises d'au moins 250 salariés, le bénéfice de l'aide est subordonné à l'engagement de l'employeur de respecter les conditions suivantes :
1° L'entreprise d'au moins 250 salariés mentionnée au 2° de l'article 76 de la loi du 30 juillet 2020 susvisée justifiera d'un pourcentage minimal de salariés en contrat d'apprentissage ou en contrat de professionnalisation dans son effectif au 31 décembre 2021 apprécié selon les modalités suivantes :
a) Soit l'ensemble des effectifs suivants représentent au moins 5 % de l'effectif salarié au 31 décembre 2021 :

\n
- soit l'entreprise justifiera au 31 décembre 2021 d'une progression d'au moins 10 % par rapport à l'année 2020 de l'effectif salarié annuel relevant des catégories définies au a du présent 1° ;
- soit l'entreprise connaîtra une progression au 31 décembre 2021 de l'effectif salarié annuel relevant des catégories définies au deuxième alinéa du a du présent 1° et relève d'un accord de branche prévoyant au titre de l'année 2021 une progression d'au moins 10 % du nombre de salariés relevant des catégories définies au deuxième alinéa du a du présent 1° dans les entreprises d'au moins deux cent cinquante salariés et justifiant, par rapport à l'année 2020, que la progression est atteinte au sein de la branche dans les proportions prévues par l'accord.

" } }, "LEGIARTI000042535455": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-11-20" } }, "META_COMMUN": { "ID": "LEGIARTI000042535455", "URL": "article/LEGI/ARTI/00/00/42/53/54/LEGIARTI000042535455.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000042176651", "@num": "76", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 76", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042533536", "@num": "1", "#text": "Décret n°2020-1399 du 18 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042532687", "@nortexte": "MTRD2027925D", "@numtexte": "2020-1399", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-18" }, { "@id": "LEGIARTI000006306728", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555971", "@num": "L122-3", "#text": "Code du service national - art. L122-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038001123", "@num": "D6243-3", "#text": "Code du travail - art. D6243-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000042259606", "@nor": "MTRD2020638D", "@num": "2020-1085", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-1085 du 24 août 2020 relatif à l'aide aux employeurs d'apprentis prévue à l'article 76 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042259606", "@c_titre_court": "Décret n°2020-1085 du 24 août 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-1085 du 24 août 2020 relatif à l'aide aux employeurs d'apprentis prévue à l'article 76 de la loi n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020", "@debut": "2020-08-26", "@id_txt": "LEGITEXT000042261410", "@c_titre_court": "Décret n°2020-1085 du 24 août 2020" } ], "@ministere": "Ministère du travail, de l'emploi et de l'insertion", "@date_publi": "2020-08-25", "@date_signature": "2020-08-24", "@num_parution_jo": "0207" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042261423", "@fin": "2020-11-20", "@num": "2", "@etat": "MODIFIE", "@debut": "2020-08-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042535455", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2020-11-20", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042259621", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\nI. - Le bénéfice de l'aide est subordonné aux conditions prévues à l'article D. 6243-3 du code du travail. Par dérogation à la dernière phrase du deuxième alinéa de cet article, pour les entreprises d'au moins 250 salariés, le bénéfice de l'aide est subordonné à l'engagement de l'employeur de respecter les conditions suivantes :
\n
\n1° L'entreprise d'au moins 250 salariés mentionnée au 2° de l'article 76 de la loi du 30 juillet 2020 susvisée justifiera d'un pourcentage minimal de salariés en contrat d'apprentissage ou en contrat de professionnalisation dans son effectif au 31 décembre 2021 apprécié selon les modalités suivantes :
\n
\na) Soit l'ensemble des effectifs suivants représentent au moins 5 % de l'effectif salarié au 31 décembre 2021 :

\n
\n- les salariés en contrat d'apprentissage ou en contrat de professionnalisation et, pendant l'année suivant la date de fin du contrat de professionnalisation ou d'apprentissage, les salariés embauchés en contrat à durée indéterminée par l'entreprise à l'issue dudit contrat ;
\n
\n- les volontaires accomplissant un volontariat international en entreprise mentionné à l'article L. 122-3 du code du service national et les salariés bénéficiant d'une convention industrielle de formation par la recherche.

\n
\nCe pourcentage est égal au rapport entre les effectifs relevant du présent a et l'effectif salarié total annuel de l'entreprise.
\n
\nb) Soit, pour l'entreprise dont l'effectif salarié annuel relevant des catégories définies au deuxième alinéa du a du présent 1° est supérieur ou égal à 3 % de l'effectif salarié total annuel au 31 décembre 2021 et que :

\n
\n- soit l'entreprise justifiera au 31 décembre 2021 d'une progression d'au moins 10 % par rapport à l'année 2020 de l'effectif salarié annuel relevant des catégories définies au deuxième alinéa du a du présent 1° ;
\n
\n- soit l'entreprise connaîtra une progression au 31 décembre 2021 de l'effectif salarié annuel relevant des catégories définies au deuxième alinéa du a du présent 1° et relève d'un accord de branche prévoyant au titre de l'année 2021 une progression d'au moins 10 % du nombre de salariés relevant des catégories définies au deuxième alinéa du a du présent 1° dans les entreprises d'au moins deux cent cinquante salariés et justifiant, par rapport à l'année 2020, que la progression est atteinte au sein de la branche dans les proportions prévues par l'accord.

\n
\nII. - Pour les entreprises dont l'effectif est d'au moins 250 salariés à la date de conclusion du contrat d'apprentissage et est inférieur à 250 salariés au 31 décembre 2021, les règles applicables sont celles prévues pour les entreprises d'au moins 250 salariés au I du présent article.
\n
\nIII. - Pour les entreprises d'au moins 250 salariés mentionnées à l'article L. 1251-2 du code du travail qui ne sont pas redevables de la contribution supplémentaire à l'apprentissage en application du B du III de l'article 1609 quinvicies du code général des impôts, les règles applicables sont celles prévues pour les entreprises d'au moins 250 salariés au I du présent article.
\n
\nIV. - L'entreprise d'au moins 250 salariés qui satisfait aux conditions du 1° de l'article 76 de la loi du 30 juillet 2020 susvisée est réputée satisfaire la condition d'engagement prévue par le présent article.
\n
\nV. - Pour bénéficier de l'aide, l'employeur d'au moins 250 salariés transmet l'engagement mentionné au premier alinéa du I, attestant sur l'honneur qu'il va respecter les obligations prévues par le présent article, dans un délai de huit mois à compter de la date de conclusion du contrat à l'Agence de services et de paiement. A défaut de transmission dans ce délai, l'aide n'est pas due.
\n
\nLes modalités de cette transmission peuvent être mises en œuvre par l'Agence de services et de paiement par voie dématérialisée.
\n
\nVI. - Au plus tard le 31 mai 2022, l'entreprise d'au moins 250 salariés qui a bénéficié de l'aide adresse à l'Agence de services et de paiement une déclaration sur l'honneur attestant du respect de l'engagement mentionné au présent article. A défaut, l'Agence de services et de paiement procède à la récupération des sommes versées au titre de l'aide.

\n
" } }, "LEGIARTI000042914206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914206", "URL": "article/LEGI/ARTI/00/00/42/91/42/LEGIARTI000042914206.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l'article 159 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur à la date d’entrée en vigueur de l’ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l’apprentissage prévue au I de l’article 41 de la loi n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel, et au plus tard le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000043695311", "@num": "6", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. 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L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

2° Les personnes bénéficiant d'une convention industrielle de formation par la recherche.

Toutefois, l'entreprise dont l'effectif salarié annuel relevant des catégories définies aux mêmes 1° et 2° est supérieur ou égal à 3 % de l'effectif salarié annuel et a progressé d'au moins 10 % par rapport à l'année précédente est exonérée de la contribution supplémentaire à l'apprentissage due au titre des rémunérations versées l'année au cours de laquelle cette progression intervient.

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C.

Elle est calculée aux taux suivants :

III. – A. – Pour l'application du présent article, l'effectif salarié est apprécié selon les modalités prévues au I de l'article L. 130-1 du code de la sécurité sociale.

Toutefois, par dérogation au même I, la période à retenir pour apprécier le nombre de salariés est l'année au titre de laquelle la contribution est due. En cas de franchissement du seuil de deux cent cinquante salariés ou du seuil de deux mille salariés, les dispositions du II du même article L. 130-1 sont applicables.

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000043072468": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5546-1-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-29" } }, "META_COMMUN": { "ID": "LEGIARTI000043072468", "URL": "article/LEGI/ARTI/00/00/43/07/24/LEGIARTI000043072468.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035065457", "@num": "1", "#text": "Décret n°2017-1119 du 29 juin 2017 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000035058829", "@nortexte": "TRAT1703553D", "@numtexte": "2017-1119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-29" }, { "@id": "LEGIARTI000043070775", "@num": "4", "#text": "Ordonnance n°2021-77 du 27 janvier 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000043070264", "@nortexte": "MERT2005792R", "@numtexte": "2021-77", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-01-27" }, { "@id": "LEGITEXT000045685082", "#text": "Décret n°2022-718 du 27 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045684239", "@nortexte": "MERM2212137D", "@numtexte": "2022-718", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-27" }, { "@id": "LEGIARTI000045685088", "@num": "1", "#text": "Décret n°2022-718 du 27 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045684239", "@nortexte": "MERM2212137D", "@numtexte": "2022-718", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-27" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. 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L5611-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027724841", "@num": "L5725-1", "#text": "Code des transports - art. L5725-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027720937", "@num": "L5725-5", "#text": "Code des transports - art. L5725-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043315889", "@num": "L5785-5-1", "#text": "Code des transports - art. L5785-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027721126", "@num": "L5795-6-1", "#text": "Code des transports - art. L5795-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027720453", "@fin": "2021-01-29", "#text": "Sous-section 1 : Services de recrutement et de placement privés", "@debut": "2013-07-18" }, { "@id": "LEGISCTA000043072490", "@fin": "2999-01-01", "#text": "Sous-section 1 : Services privés de recrutement et de placement de gens de mer", "@debut": "2021-01-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079338", "@fin": "2013-07-18", "#text": "Section 2 : Service public de l'emploi et placement", "@debut": "2010-12-01" }, { "@id": "LEGISCTA000027724056", "@fin": "2021-01-29", "#text": "Section 2 : Service public de l'emploi, recrutement et placement des gens de mer", "@debut": "2013-07-18" }, { "@id": "LEGISCTA000043072460", "@fin": "2999-01-01", "#text": "Section 2 : Service public de l'emploi, et services privés de recrutement et de placement de gens de mer", "@debut": "2021-01-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079344", "@fin": "2999-01-01", "#text": "Chapitre VI : L'emploi", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079826", "@fin": "2999-01-01", "#text": "TITRE IV : LE DROIT DU TRAVAIL", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023079947", "@fin": "2999-01-01", "#text": "LIVRE V : LES GENS DE MER", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023081942", "@fin": "2999-01-01", "#text": "CINQUIÈME PARTIE : TRANSPORT ET NAVIGATION MARITIMES", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027720529", "@fin": "2016-06-22", "@num": "L5546-1-6", "@etat": "MODIFIE", "@debut": "2013-07-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032748159", "@fin": "2021-01-29", "@num": "L5546-1-6", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043072468", "@fin": "2999-01-01", "@num": "L5546-1-6", "@etat": "VIGUEUR", "@debut": "2021-01-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Est entreprise de travail maritime au sens du présent code toute personne, hors les entreprises de travail temporaire mentionnées à l'article L. 1251-2 du code du travail, dont l'activité est de mettre à disposition des gens de mer salariés auprès d'un armateur ou d'un particulier propriétaire ou locataire d'un navire exclusivement dans les cas suivants :

\n
\n

1° A bord de navires immatriculés au registre international français prévu à l'article L. 5611-1 ;

\n
\n

2° A bord de navires de plaisance ;

\n
\n

3° A bord de navires de pêche opérant dans des zones de pêche soumises à un accord ou à une autorisation relevant de la politique commune de la pêche comportant des stipulations de nature sociale, notamment des obligations ou priorités d'embarquement de gens de mer originaires de l'Etat côtier contractant, déterminées par décret. Un arrêté du ministre chargé de la mer fixe la liste des accords et autorisations concernés ;

\n
\n

4° A bord de navires battant pavillon autre que français.

\n
\n

II.-La mise à disposition de gens de mer par une entreprise de travail maritime fait l'objet des contrats suivants :

\n
\n

1° Un ou plusieurs contrats de mise à disposition conclus entre l'entreprise de travail maritime et l'entreprise utilisatrice dont les mentions obligatoires sont définies par arrêté du ministre chargé de la mer ;

\n
\n

2° Un contrat d'engagement maritime conclu entre le gens de mer et l'entreprise de travail maritime.

" } }, "LEGIARTI000043072487": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5546-1-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-29" } }, "META_COMMUN": { "ID": "LEGIARTI000043072487", "URL": "article/LEGI/ARTI/00/00/43/07/24/LEGIARTI000043072487.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 7 de l'ordonnance n° 2021-77 du 27 janvier 2021, le III de l'article L. 5546-1-1 dans sa rédaction résultant de l'article 4 entre en vigueur le 1er janvier 2022.

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I.-Les services privés de recrutement et de placement de gens de mer exercent une ou plusieurs des activités suivantes :

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1° Mise à disposition à but lucratif, par les entreprises de travail maritime, de gens de mer qu'elle embauche et rémunère à cet effet dans les cas régis par l'article L. 5546-1-6 ;

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2° Mise à disposition de gens de mer par les entreprises de travail temporaire régies par l'article L. 1251-2 du code du travail ;

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3° Placement des gens de mer régi par l'article L. 5321-1 du code du travail.

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II.-Tout service privé de recrutement et de placement de gens de mer établi en France s'inscrit au registre national des services privés de recrutement et de placement de gens de mer.

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Ce registre est destiné à informer les gens de mer et les armateurs intéressés, ainsi qu'à faciliter la coopération entre Etats du pavillon et Etats du port.

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Tout service privé de recrutement et de placement de gens de mer inscrit en France tient à disposition des autorités de contrôle compétentes un registre à jour des gens de mer mis à disposition ou placés par son intermédiaire.

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III.-Tout armateur ayant recours à un service privé de recrutement et de placement de gens de mer établi hors de France en fait la déclaration à l'autorité compétente. Un arrêté du ministre chargé de la mer établit les mentions de la déclaration précitée et sa périodicité.

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I. - Le bénéfice des aides prévues aux articles 1er et 2 est subordonné au dépôt du contrat par l'opérateur de compétences auprès du ministre chargé de la formation professionnelle.
II. - Le ministre chargé de la formation professionnelle adresse par le service dématérialisé à l'Agence de services et de paiement les informations nécessaires au paiement de l'aide pour chaque contrat éligible. Cette transmission vaut décision d'attribution, à l'exception des entreprises d'au moins 250 salariés, pour lesquelles le bénéfice des aides est subordonné à l'engagement de l'employeur de respecter les conditions suivantes :
1° L'entreprise d'au moins 250 salariés qui n'est pas assujettie à la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail justifiera d'un pourcentage minimal de salariés en contrat d'apprentissage ou en contrat de professionnalisation dans son effectif au 31 décembre 2021 apprécié selon les modalités suivantes :
a) Soit l'ensemble des effectifs suivants représentent au moins 5 % de l'effectif salarié au 31 décembre 2021 :

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- soit l'entreprise justifie au 31 décembre 2021 d'une progression d'au moins 10 % par rapport à l'année 2020 de l'effectif salarié annuel relevant des catégories définies au deuxième alinéa du a du présent 1° ;
- soit l'entreprise connaît une progression au 31 décembre 2021 de l'effectif salarié annuel relevant des catégories définies au deuxième alinéa du a du présent 1° et relève d'un accord de branche prévoyant au titre de l'année 2021 une progression d'au moins 10 % du nombre de salariés relevant des catégories définies au deuxième alinéa du a du présent 1° dans les entreprises d'au moins deux cent cinquante salariés et justifiant, par rapport à l'année 2020, que la progression est atteinte au sein de la branche dans les proportions prévues par l'accord.

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Pour les entreprises dont l'effectif est d'au moins 250 salariés à la date de conclusion du contrat pour lequel l'aide est sollicitée et est inférieur à 250 salariés au 31 décembre 2021, les règles applicables sont celles prévues pour les entreprises d'au moins 250 salariés au présent II.
Pour les entreprises d'au moins 250 salariés mentionnées à l'article L. 1251-2 du code du travail qui ne sont pas redevables de la contribution supplémentaire à l'apprentissage en application du B du III de l'article 1609 quinvicies du code général des impôts, les règles applicables sont celles prévues pour les entreprises d'au moins 250 salariés au présent II.
2° L'entreprise d'au moins 250 salariés, qui est assujettie à la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail et qui est exonérée de la contribution supplémentaire à l'apprentissage mentionnée à l'article 1609 quinvicies du code général des impôts au titre des rémunérations versées en 2021 en application des dispositions prévues aux cinquième à dernier alinéas du I du même article 1609 quinvicies, est réputée satisfaire la condition d'engagement prévue par le présent article.
III. - Pour bénéficier de l'aide, l'employeur d'au moins 250 salariés transmet l'engagement mentionné au premier alinéa du II, attestant sur l'honneur qu'il va respecter les obligations prévues par le présent article, dans un délai de huit mois à compter de la date de conclusion du contrat à l'Agence de services et de paiement. A défaut de transmission dans ce délai, l'aide n'est pas due.
Les modalités de cette transmission peuvent être mises en œuvre par l'Agence de services et de paiement par voie dématérialisée.
IV. - Au plus tard le 31 mai 2022, l'entreprise d'au moins 250 salariés qui a bénéficié de l'aide adresse à l'Agence de services et de paiement une déclaration sur l'honneur attestant du respect de l'engagement mentionné au présent article. A défaut, l'Agence de services et de paiement procède à la récupération des sommes versées au titre de l'aide.

" } }, "LEGIARTI000043701803": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701803", "URL": "article/LEGI/ARTI/00/00/43/70/18/LEGIARTI000043701803.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

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I.-Une contribution supplémentaire à l'apprentissage est due annuellement par les entreprises d'au moins deux cent cinquante salariés qui sont redevables de la taxe d'apprentissage en application de l'article L. 6241-1 et dont le quotient de l'effectif annuel salarié pour l'ensemble des catégories mentionnées au II par l'effectif total de l'entreprise est inférieur à un seuil de 5 % au cours de l'année de référence.
\n
II.-Sont pris en compte au numérateur du quotient prévu au I :
\n
1° Les salariés sous contrat de professionnalisation ou d'apprentissage et, pendant l'année suivant la date de fin du contrat de professionnalisation ou d'apprentissage, les salariés embauchés en contrat à durée indéterminée par l'entreprise à l'issue de ce contrat ;
\n
2° Les personnes bénéficiant d'une convention industrielle de formation par la recherche.
\n
Toutefois, l'entreprise dont l'effectif salarié annuel relevant des catégories définies aux 1° et 2° du présent II est supérieur ou égal à 3 % de l'effectif salarié annuel et a progressé d'au moins 10 % par rapport à l'année précédente est exonérée de la contribution supplémentaire à l'apprentissage due au titre des rémunérations versées l'année au cours de laquelle cette progression intervient.
\n
III.-Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application de l'article L. 6241-1-1.
\n
IV.-Les taux de la contribution sont déterminés comme suit :
\n
1° 0,4 % lorsque le quotient mentionné au I est inférieur à 1 %. Ce taux est porté à 0,6 % lorsque l'effectif salarié annuel excède deux mille salariés ;
\n
2° 0,2 % lorsque le quotient mentionné au I est au moins égal à 1 % et inférieur à 2 % ;
\n
3° 0,1 % lorsque le quotient mentionné au I est au moins égal à 2 % et inférieur à 3 % ;
\n
4° 0,05 % lorsque le quotient mentionné au I est au moins égal à 3 % et inférieur à 5 %.
\n
V.-Pour l'application du présent article, l'effectif salarié est apprécié selon les modalités prévues au I de l'article L. 130-1 du code de la sécurité sociale.
\n
Toutefois, par dérogation au même I, la période à retenir pour apprécier le nombre de salariés est l'année au titre de laquelle la contribution est due. En cas de franchissement du seuil de deux cent cinquante salariés ou du seuil de deux mille salariés, les dispositions du II du même article L. 130-1 sont applicables.
\n
Pour les entreprises de travail temporaire mentionnées à l'article L. 1251-2 du présent code, le seuil mentionné au premier alinéa du I est apprécié sans tenir compte des salariés titulaires d'un contrat de travail, dit “ contrat de mission ”, mentionné au 2° de l'article L. 1251-1. La contribution n'est pas due sur les rémunérations versées à ces salariés.
\n
VI.-Par dérogation, pour les établissements mentionnés au deuxième alinéa du II de l'article 6241-1-1, les taux prévus au IV du présent article sont réduits à 52 % de leur montant.
\n
VII.-Pour le calcul de cette contribution, le montant de la contribution et l'assiette déclarée sont arrondis conformément aux dispositions de l'article L. 133-10 du code de la sécurité sociale.
\n
VIII.-Cette contribution est recouvrée dans les conditions prévues au I de l'article L. 6131-3 du présent code. Elle fait l'objet d'un versement unique complémentaire aux cotisations et contributions de sécurité sociale versées au titre de la période d'activité du mois de mars de l'année suivant celle au titre de laquelle elle est due.

" } }, "LEGIARTI000043701898": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701898", "URL": "article/LEGI/ARTI/00/00/43/70/18/LEGIARTI000043701898.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000043695311", "@num": "6", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029928969", "@num": "L6243-1-2", "#text": "Code du travail - art. L6243-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448726", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306437", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992158", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472281", "@num": "1599 ter K", "#text": "Code général des impôts, CGI. - art. 1599 ter K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030012313", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313534", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

a) L'entreprise justifie d'une progression de l'effectif salarié annuel relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application des articles 1599 ter B et 1599 ter C.

Elle est calculée aux taux suivants :

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

" } }, "LEGIARTI000048839886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6242-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048839886", "URL": "article/LEGI/ARTI/00/00/48/83/98/LEGIARTI000048839886.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000024929175", "@num": "1", "#text": "Arrêté du 28 novembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000025858386", "@num": "4", "#text": "Décret n°2012-660 du 4 mai 2012 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804211", "@nortexte": "ETSD1207029D", "@numtexte": "2012-660", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000026264593", "@num": "1", "#text": "Arrêté du 20 juillet 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026263780", "@nortexte": "ETSD1208167A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-20" }, { "@id": "LEGIARTI000030543014", "@num": "7", "#text": "Arrêté du 20 juillet 2012 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026263780", "@nortexte": "ETSD1208167A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-20" }, { "@id": "LEGITEXT000030541196", "#text": "ARRÊTÉ du 27 mars 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030540400", "@nortexte": "ETSD1501253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000032261155", "@num": "1", "#text": "Arrêté du 8 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000032261167", "@num": "8", "#text": "Arrêté du 8 décembre 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000033001142", "@num": "76", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 76 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGITEXT000033840346", "#text": "Décret n°2016-1998 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033749370", "@nortexte": "ETSD1637418D", "@numtexte": "2016-1998", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000041470108", "@num": "39", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000048769217", "@num": "158", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 158", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000043701866", "@num": "L243-1-3", "#text": "Code de la sécurité sociale. - art. L243-1-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645816", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981953", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375112", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904078", "@num": "L6233-2", "#text": "Code du travail - art. L6233-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042837113", "@num": "L6241-1-1", "#text": "Code du travail - art. 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II.-Sont pris en compte au numérateur du quotient prévu au I :

2° Les personnes bénéficiant d'une convention industrielle de formation par la recherche.

Toutefois, l'entreprise dont l'effectif salarié annuel relevant des catégories définies aux 1° et 2° du présent II est supérieur ou égal à 3 % de l'effectif salarié annuel et a progressé d'au moins 10 % par rapport à l'année précédente est exonérée de la contribution supplémentaire à l'apprentissage due au titre des rémunérations versées l'année au cours de laquelle cette progression intervient.

III.-Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application de l'article L. 6241-1-1.

IV.-Les taux de la contribution sont déterminés comme suit :

1° 0,4 % lorsque le quotient mentionné au I est inférieur à 1 %. Ce taux est porté à 0,6 % lorsque l'effectif salarié annuel excède deux mille salariés ;

2° 0,2 % lorsque le quotient mentionné au I est au moins égal à 1 % et inférieur à 2 % ;

3° 0,1 % lorsque le quotient mentionné au I est au moins égal à 2 % et inférieur à 3 % ;

4° 0,05 % lorsque le quotient mentionné au I est au moins égal à 3 % et inférieur à 5 %.

V.-Pour l'application du présent article, l'effectif salarié est apprécié selon les modalités prévues au I de l'article L. 130-1 du code de la sécurité sociale.

Pour les entreprises de travail temporaire mentionnées à l'article L. 1251-2 du présent code, le seuil mentionné au premier alinéa du I est apprécié sans tenir compte des salariés titulaires d'un contrat de travail, dit “ contrat de mission ”, mentionné au 2° de l'article L. 1251-1. La contribution n'est pas due sur les rémunérations versées à ces salariés.

Les salariés en contrat de professionnalisation ou d'apprentissage mis à disposition par un groupement d'employeurs pour l'insertion et la qualification mentionné au troisième alinéa de l'article L. 1253-1 sont pris en compte par l'entreprise utilisatrice pour le calcul du seuil mentionné au I du présent article.

VI.-Par dérogation, pour les établissements mentionnés au deuxième alinéa du II de l'article 6241-1-1, les taux prévus au IV du présent article sont réduits à 52 % de leur montant.

VII.-Pour le calcul de cette contribution, le montant de la contribution et l'assiette déclarée sont arrondis conformément aux dispositions de l'article L. 133-10 du code de la sécurité sociale.

VIII.-Cette contribution est recouvrée dans les conditions prévues au I de l'article L. 6131-3 du présent code. Elle fait l'objet d'un versement unique complémentaire aux cotisations et contributions de sécurité sociale versées au titre de la période d'activité du mois de mars de l'année suivant celle au titre de laquelle elle est due.

" } }, "LEGIARTI000049088240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2024-02-04" } }, "META_COMMUN": { "ID": "LEGIARTI000049088240", "URL": "article/LEGI/ARTI/00/00/49/08/82/LEGIARTI000049088240.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006541029", "@num": "4", "#text": "Décret n°55-1397 du 22 octobre 1955 - art. 4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000848756", "@numtexte": "55-1397", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-22" }, { "@id": "LEGIARTI000006585497", "@num": "L732-4", "#text": "Code rural - art. L732-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585848", "@num": "L752-4", "#text": "Code rural - art. L752-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266168", "@num": "L323-3-1", "#text": "Code de la sécurité sociale. - art. L323-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743042", "@num": "L433-1", "#text": "Code de la sécurité sociale. - art. L433-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000049083850", "@nor": "TSSD2401891A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 janvier 2024 relatif aux pièces à transmettre à la commission paritaire interprofessionnelle régionale compétente dans le cadre d'une demande de financement d'un projet de reconversion professionnelle mentionné au 4° du I de l'article L. 4163-7 du code du travail", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049083850", "@c_titre_court": "Arrêté du 30 janvier 2024" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 janvier 2024 relatif aux pièces à transmettre à la commission paritaire interprofessionnelle régionale compétente dans le cadre d'une demande de financement d'un projet de reconversion professionnelle mentionné au 4° du I de l'article L. 4163-7 du code du travail", "@debut": "2024-02-04", "@id_txt": "LEGITEXT000049088220", "@c_titre_court": "Arrêté du 30 janvier 2024" } ], "@ministere": "Ministère du travail, de la santé et des solidarités", "@date_publi": "2024-02-03", "@date_signature": "2024-01-30", "@num_parution_jo": "0028" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049088240", "@fin": "2024-07-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2024-02-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049821086", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049083869", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I.-Le salarié titulaire d'un contrat de travail à durée indéterminée qui sollicite la prise en charge financière d'un projet de reconversion professionnelle adresse en complément des documents mentionnés à l'article 1er les pièces suivantes :
\n
1° La copie des bulletins de salaire correspondant aux douze derniers mois d'activité du salarié ;
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2° Le cas échéant, le déclaratif des éléments variables de rémunération que l'employeur s'engage à maintenir durant la période du congé de reconversion professionnelle ;
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3° Le cas échéant, l'accord de la caisse mentionnée aux articles L. 323-3-1 et L. 433-1 du code de la sécurité sociale et L. 732-4 et L. 752-4 du code rural et de la pêche maritime lorsque le projet de reconversion professionnelle est réalisé pendant un arrêt de travail.
\n
II.-Le salarié titulaire d'un contrat à durée déterminée qui sollicite la prise en charge financière d'un projet de reconversion professionnelle adresse en complément des documents mentionnés à l'article 1er les pièces suivantes :
\n
1° La copie du dernier contrat de travail à durée déterminée et de ses avenants ;
\n
2° Le cas échéant, lorsque le projet de reconversion professionnelle est réalisé en tout ou partie sur le temps de travail, la copie des bulletins de salaire à la mise en œuvre du dernier contrat de travail ;
\n
3° La copie de la carte nationale d'identité, du passeport, de tout document mentionné au II de l'article 4 du décret du 22 octobre 1955 susvisé, ou du titre de séjour en cours de validité du salarié ;
\n
4° Le cas échéant, lorsque le projet de reconversion professionnelle est réalisé en tout ou partie sur le temps de travail, le déclaratif des éléments variables de rémunération que l'employeur s'engage à maintenir durant la période du congé de reconversion professionnelle.
\n
III.-Le salarié intermittent du spectacle relevant des secteurs d'activité du spectacle vivant ou du spectacle enregistré qui sollicite la prise en charge financière d'un projet de reconversion professionnelle transmet en complément des documents mentionnés à l'article 1er les pièces suivantes :
\n
1° La copie des bulletins de salaire correspondant aux douze derniers mois ;
\n
2° La copie de la carte nationale d'identité, du passeport, de tout document mentionné au II de l'article 4 du décret du 22 octobre 1955 susvisé, ou du titre de séjour en cours de validité du salarié intermittent du spectacle ;
\n
3° Le cas échéant, les relevés mensuels de situation établis par Pôle emploi spectacle justifiant du montant et du nombre de jours d'indemnisation au titre des douze derniers mois.
\n
IV.-Le salarié titulaire d'un contrat de travail conclu avec une entreprise de travail temporaire mentionnée à l'article L. 1251-2 du code du travail qui sollicite la prise en charge financière d'un projet de reconversion professionnelle transmet en complément des documents mentionnés à l'article 1er les pièces suivantes :
\n
1° La copie des bulletins de salaire correspondant aux heures de mission effectuées pour le compte de l'entreprise de travail temporaire au cours des douze derniers mois ;
\n
2° Le cas échéant, le déclaratif des éléments variables de rémunération que l'employeur s'engage à maintenir durant la période du congé de reconversion professionnelle.

\n
" } }, "LEGIARTI000049088247": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-04" } }, "META_COMMUN": { "ID": "LEGIARTI000049088247", "URL": "article/LEGI/ARTI/00/00/49/08/82/LEGIARTI000049088247.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000037964760", "@num": "2", "#text": "Décret n°2019-14 du 8 janvier 2019 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000037964754", "@nortexte": "MTRD1834949D", "@numtexte": "2019-14", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000047960194", "@num": "D4163-30-3", "#text": "Code du travail - art. D4163-30-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038024673", "@num": "D6113-19", "#text": "Code du travail - art. D6113-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038030593", "@num": "D6323-9", "#text": "Code du travail - art. D6323-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027548897", "@num": "L1222-12", "#text": "Code du travail - art. L1222-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037368921", "@num": "L6323-17-2", "#text": "Code du travail - art. L6323-17-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018483217", "@num": "R1234-11", "#text": "Code du travail - art. R1234-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018483212", "@num": "R1234-9", "#text": "Code du travail - art. R1234-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000049083850", "@nor": "TSSD2401891A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 janvier 2024 relatif aux pièces à transmettre à la commission paritaire interprofessionnelle régionale compétente dans le cadre d'une demande de financement d'un projet de reconversion professionnelle mentionné au 4° du I de l'article L. 4163-7 du code du travail", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049083850", "@c_titre_court": "Arrêté du 30 janvier 2024" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 janvier 2024 relatif aux pièces à transmettre à la commission paritaire interprofessionnelle régionale compétente dans le cadre d'une demande de financement d'un projet de reconversion professionnelle mentionné au 4° du I de l'article L. 4163-7 du code du travail", "@debut": "2024-02-04", "@id_txt": "LEGITEXT000049088220", "@c_titre_court": "Arrêté du 30 janvier 2024" } ], "@ministere": "Ministère du travail, de la santé et des solidarités", "@date_publi": "2024-02-03", "@date_signature": "2024-01-30", "@num_parution_jo": "0028" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049088247", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2024-02-04", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049083876", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Si les points inscrits sur le compte professionnel de prévention ne sont pas suffisants pour financer son projet de reconversion professionnelle, le salarié qui sollicite un complément de financement dans le cadre du 1° du II de l'article D. 4163-30-3 du code du travail adresse en complément des documents mentionnés aux articles 1er et 2 les pièces suivantes :
1° Le cas échéant, la copie du diplôme ou titre à finalité professionnelle le plus élevé obtenu par le salarié, conformément au cadre national des certifications professionnelles défini à l'article D. 6113-19 du code du travail et à la grille de correspondance prévue par l'article 2 du décret du 8 janvier 2019 susvisé ;
2° Le cas échéant, le curriculum vitae et le relevé de carrière détaillé du salarié, disponible sur le site internet de la caisse de retraite ;
3° Le cas échéant, la copie de l'avis d'inaptitude au poste actuel établi par un médecin du travail et/ ou de la démarche engagée pour une reconnaissance d'inaptitude auprès de ce dernier ;
4° La copie du document justifiant de la non-application de la condition d'ancienneté au sens de l'article L. 1222-12 du code du travail ou du I de l'article L. 6323-17-2 du même code, ou à défaut :
a) Pour le salarié titulaire d'un contrat de travail à durée indéterminée, la copie des certificats de travail ou attestations de travail justifiant vingt-quatre mois d'activité professionnelle, conformément au 1° du I de l'article D. 6323-9 du code du travail ;
b) Pour le salarié titulaire d'un contrat de travail à durée déterminée, la copie des certificats de travail ou attestations de travail justifiant vingt-quatre mois d'activité professionnelle durant les cinq dernières années, conformément au 2° du I de l'article D. 6323-9 du code du travail, ainsi que la copie des bulletins de salaire correspondant à au moins quatre mois d'activité professionnelle sous contrat de travail à durée déterminée durant les douze derniers mois ;
c) Pour le salarié intermittent du spectacle relevant des secteurs d'activité du spectacle vivant ou du spectacle enregistré, les attestations de paiement congés spectacles établis par la caisse des congés spectacles justifiant du volume et du montant des rémunérations et indemnités des activités et congés payés au titre des soixante derniers mois et, le cas échéant, la copie des contrats de travail et avenants d'intermittent du spectacle non mentionnés sur le dernier document établi par la caisse des congés spectacles, conformément au I de l'article D. 6323-9-1 du code du travail ;
d) Pour le salarié titulaire d'un contrat de travail conclu avec une entreprise de travail temporaire mentionnée à l'article L. 1251-2 du code du travail, la copie des contrats de travail et avenants ainsi que des certificats de travail ou attestations de travail correspondant aux 1 600 heures travaillées dans la branche au cours des dix-huit derniers mois, la copie des bulletins de salaire correspondant aux 600 dernières heures de mission effectuées pour le compte de l'entreprise de travail temporaire au cours des dix-huit derniers mois et, le cas échéant, lorsqu'il en dispose, la ou les attestations d'assurance chômage délivrées au salarié en application des articles R. 1234-9 et R. 1234-11 du code du travail, conformément au I de l'article D. 6323-9-1 du même code.

" } }, "LEGIARTI000049091157": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-05", "DATE_DEBUT": "2021-04-02" } }, "META_COMMUN": { "ID": "LEGIARTI000049091157", "URL": "article/LEGI/ARTI/00/00/49/09/11/LEGIARTI000049091157.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006541029", "@num": "4", "#text": "Décret n° 55-1397 du 22 octobre 1955 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000848756", "@numtexte": "55-1397", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-22" }, { "@id": "LEGITEXT000006071367", "#text": "Code rural", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038030593", "@num": "D6323-9", "#text": "Code du travail - art. D6323-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018483217", "@num": "R1234-11", "#text": "Code du travail - art. R1234-11", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018483212", "@num": "R1234-9", "#text": "Code du travail - art. R1234-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038007562", "@num": "R6323-11-1", "#text": "Code du travail - art. R6323-11-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266168", "@num": "L323-3-1", "#text": "Code de la sécurité sociale. - art. L323-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743042", "@num": "L433-1", "#text": "Code de la sécurité sociale. - art. L433-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "I de l'article D. 6323-9-1 du code du travail", "@sens": "source", "@typelien": "CITATION" }, { "#text": "II de l'article D. 6323-9-1 du code du travail", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043311269", "@nor": "MTRD2102181A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 17 mars 2021 fixant la composition du dossier de demande de prise en charge financière d'un projet de transition professionnelle par une commission paritaire interprofessionnelle régionale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043311269", "@c_titre_court": "Arrêté du 17 mars 2021" }, { "@fin": "2999-01-01", "#text": "Arrêté du 17 mars 2021 fixant la composition du dossier de demande de prise en charge financière d'un projet de transition professionnelle par une commission paritaire interprofessionnelle régionale", "@debut": "2021-04-02", "@id_txt": "LEGITEXT000049091148", "@c_titre_court": "Arrêté du 17 mars 2021" } ], "@ministere": "Ministère du travail, de l'emploi et de l'insertion", "@date_publi": "2021-04-01", "@date_signature": "2021-03-17", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049091157", "@fin": "2024-02-05", "@num": "2", "@etat": "MODIFIE", "@debut": "2021-04-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049091365", "@fin": "2024-07-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2024-02-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049821229", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043311288", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. - Le salarié qui sollicite la prise en charge financière d'un projet de transition professionnelle et qui remplit les conditions mentionnées au 1° du I de l'article D. 6323-9 du code du travail adresse en complément des documents mentionnés à l'article 1er les pièces suivantes :
1° La copie des bulletins de salaire correspondant aux douze derniers mois d'activité du salarié ;
2° La copie des certificats de travail justifiant vingt-quatre mois d'activité professionnelle ;
3° Le cas échéant, le déclaratif des éléments variables de rémunération que l'employeur s'engage à maintenir durant la période du congé de transition professionnelle ;
4° Le cas échéant, l'accord de la caisse mentionnée aux articles L. 323-3-1 et L. 433-1 du code de la sécurité sociale et L. 732-4 et L. 752-4 du code rural et de la pêche maritime lorsque le projet de transition professionnelle est réalisé pendant un arrêt de travail.
II. - Le salarié titulaire d'un contrat à durée déterminée qui sollicite la prise en charge financière d'un projet de transition professionnelle en application de l'article R. 6323-11-1 du code du travail et du 2° du I de l'article D. 6323-9 du même code adresse en complément des documents mentionnés à l'article 1er les pièces suivantes :
1° La copie des contrats de travail et avenants du dernier contrat de travail à durée déterminée ;
2° La copie des bulletins de salaire correspondant à au moins quatre mois d'activité professionnelle sous contrat de travail à durée déterminée durant les douze derniers mois ;
3° La copie des certificats de travail justifiant vingt-quatre mois d'activité professionnelle durant les cinq dernières années ;
4° La copie de la carte nationale d'identité, du passeport, de tout document mentionné au II de l'article 4 du décret du 22 octobre 1955 susvisé, ou du titre de séjour en cours de validité du salarié ;
5° Le cas échéant, lorsque le projet de transition professionnelle est réalisé en tout ou partie sur le temps de travail, le déclaratif des éléments variables de rémunération que l'employeur s'engage à maintenir durant la période du congé de transition professionnelle.
III. - Le salarié intermittent du spectacle relevant des secteurs d'activité du spectacle vivant ou du spectacle enregistré qui sollicite la prise en charge financière d'un projet de transition professionnelle en application du I de l'article D. 6323-9-1 du code du travail transmet en complément des documents mentionnés à l'article 1er les pièces suivantes :
1° Les attestations de paiement congés spectacles établis par la caisse des congés spectacles justifiant du volume et du montant des rémunérations et indemnités des activités et congés payés au titre des soixante derniers mois ;
2° La copie des bulletins de salaire correspondant aux vingt-quatre derniers mois ;
3° La copie de la carte nationale d'identité, du passeport, de tout document mentionné au II de l'article 4 du décret du 22 octobre 1955 susvisé, ou du titre de séjour en cours de validité du salarié intermittent du spectacle ;
4° Le cas échéant, les relevés mensuels de situation établis par Pôle emploi spectacle justifiant du montant et du nombre de jours d'indemnisation au titre des vingt-quatre derniers mois ;
5° Le cas échéant, la copie des contrats de travail et avenants d'intermittent du spectacle non mentionnés sur le dernier document établi par la caisse des congés spectacles.
IV. - Le salarié titulaire d'un contrat de travail conclu avec une entreprise de travail temporaire mentionnée à l'article L. 1251-2 du code du travail qui sollicite la prise en charge financière d'un projet de transition professionnelle en application du II de l'article D. 6323-9-1 du code du travail transmet en complément des documents mentionnés à l'article 1er les pièces suivantes :
1° La copie des contrats de travail et avenants ainsi que des certificats de travail correspondant aux 1 600 heures travaillées dans la branche au cours des dix-huit derniers mois ;
2° La copie des bulletins de salaire correspondant aux 600 dernières heures de mission effectuées pour le compte de l'entreprise de travail temporaire au cours des dix-huit derniers mois ;
3° Le cas échéant, lorsqu'il en dispose, le ou les attestations d'assurance chômage délivrées au salarié en application des articles R. 1234-9 et R. 1234-11 du code du travail ;
4° Le cas échéant, le déclaratif des éléments variables de rémunération que l'employeur s'engage à maintenir durant la période du congé de transition professionnelle.

" } }, "LEGIARTI000049091365": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2024-02-05" } }, "META_COMMUN": { "ID": "LEGIARTI000049091365", "URL": "article/LEGI/ARTI/00/00/49/09/13/LEGIARTI000049091365.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006541029", "@num": "4", "#text": "Décret n° 55-1397 du 22 octobre 1955 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000848756", "@numtexte": "55-1397", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-22" }, { "@id": "LEGIARTI000049091261", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049085252", "@nortexte": "TSSD2401894A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGITEXT000006071367", "#text": "Code rural", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038030593", "@num": "D6323-9", "#text": "Code du travail - art. D6323-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018483217", "@num": "R1234-11", "#text": "Code du travail - art. R1234-11", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018483212", "@num": "R1234-9", "#text": "Code du travail - art. R1234-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038007562", "@num": "R6323-11-1", "#text": "Code du travail - art. R6323-11-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266168", "@num": "L323-3-1", "#text": "Code de la sécurité sociale. - art. L323-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743042", "@num": "L433-1", "#text": "Code de la sécurité sociale. - art. L433-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "I de l'article D. 6323-9-1 du code du travail", "@sens": "source", "@typelien": "CITATION" }, { "#text": "II de l'article D. 6323-9-1 du code du travail", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043311269", "@nor": "MTRD2102181A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 17 mars 2021 fixant la composition du dossier de demande de prise en charge financière d'un projet de transition professionnelle par une commission paritaire interprofessionnelle régionale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043311269", "@c_titre_court": "Arrêté du 17 mars 2021" }, { "@fin": "2999-01-01", "#text": "Arrêté du 17 mars 2021 fixant la composition du dossier de demande de prise en charge financière d'un projet de transition professionnelle par une commission paritaire interprofessionnelle régionale", "@debut": "2021-04-02", "@id_txt": "LEGITEXT000049091148", "@c_titre_court": "Arrêté du 17 mars 2021" } ], "@ministere": "Ministère du travail, de l'emploi et de l'insertion", "@date_publi": "2021-04-01", "@date_signature": "2021-03-17", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049091157", "@fin": "2024-02-05", "@num": "2", "@etat": "MODIFIE", "@debut": "2021-04-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049091365", "@fin": "2024-07-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2024-02-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049821229", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043311288", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Le salarié qui sollicite la prise en charge financière d'un projet de transition professionnelle et qui remplit les conditions mentionnées au 1° du I de l'article D. 6323-9 du code du travail adresse en complément des documents mentionnés à l'article 1er les pièces suivantes :
\n
\n1° La copie des bulletins de salaire correspondant aux douze derniers mois d'activité du salarié ;
\n
\n2° La copie des certificats de travail justifiant vingt-quatre mois d'activité professionnelle ;
\n
\n3° Le cas échéant, le déclaratif des éléments variables de rémunération que l'employeur s'engage à maintenir durant la période du congé de transition professionnelle ;
\n
\n4° Le cas échéant, l'accord de la caisse mentionnée aux articles L. 323-3-1 et L. 433-1 du code de la sécurité sociale et L. 732-4 et L. 752-4 du code rural et de la pêche maritime lorsque le projet de transition professionnelle est réalisé pendant un arrêt de travail.
\n
\nII. - Le salarié titulaire d'un contrat à durée déterminée qui sollicite la prise en charge financière d'un projet de transition professionnelle en application de l'article R. 6323-11-1 du code du travail et du 2° du I de l'article D. 6323-9 du même code adresse en complément des documents mentionnés à l'article 1er les pièces suivantes :
\n
\n1° La copie des contrats de travail et avenants du dernier contrat de travail à durée déterminée ;
\n
\n2° La copie des bulletins de salaire correspondant à au moins quatre mois d'activité professionnelle sous contrat de travail à durée déterminée durant les douze derniers mois ;
\n
\n3° La copie des certificats de travail justifiant vingt-quatre mois d'activité professionnelle durant les cinq dernières années ;
\n
\n4° La copie de la carte nationale d'identité, du passeport, de tout document mentionné au II de l'article 4 du décret du 22 octobre 1955 susvisé, ou du titre de séjour en cours de validité du salarié ;
\n
\n5° Le cas échéant, lorsque le projet de transition professionnelle est réalisé en tout ou partie sur le temps de travail, le déclaratif des éléments variables de rémunération que l'employeur s'engage à maintenir durant la période du congé de transition professionnelle.
\n
\nIII. - Le salarié intermittent du spectacle relevant des secteurs d'activité du spectacle vivant ou du spectacle enregistré qui sollicite la prise en charge financière d'un projet de transition professionnelle en application du I de l'article D. 6323-9-1 du code du travail transmet en complément des documents mentionnés à l'article 1er les pièces suivantes :
\n
\n1° Les attestations de paiement congés spectacles établis par la caisse des congés spectacles justifiant du volume et du montant des rémunérations et indemnités des activités et congés payés au titre des soixante derniers mois ;
\n
\n2° La copie des bulletins de salaire correspondant aux vingt-quatre derniers mois ;
\n
\n3° La copie de la carte nationale d'identité, du passeport, de tout document mentionné au II de l'article 4 du décret du 22 octobre 1955 susvisé, ou du titre de séjour en cours de validité du salarié intermittent du spectacle ;
\n
\n4° Le cas échéant, les relevés mensuels de situation établis par Pôle emploi spectacle justifiant du montant et du nombre de jours d'indemnisation au titre des vingt-quatre derniers mois ;
\n
\n5° Le cas échéant, la copie des contrats de travail et avenants d'intermittent du spectacle non mentionnés sur le dernier document établi par la caisse des congés spectacles.
\n
\nIV. - Le salarié titulaire d'un contrat de travail conclu avec une entreprise de travail temporaire mentionnée à l'article L. 1251-2 du code du travail qui sollicite la prise en charge financière d'un projet de transition professionnelle en application du II de l'article D. 6323-9-1 du code du travail transmet en complément des documents mentionnés à l'article 1er les pièces suivantes :
\n
\n1° La copie des contrats de travail et avenants ainsi que des certificats de travail correspondant aux 1 600 heures travaillées dans la branche au cours des dix-huit derniers mois ;
\n
\n2° La copie des bulletins de salaire correspondant aux 600 dernières heures de mission effectuées pour le compte de l'entreprise de travail temporaire au cours des dix-huit derniers mois ;
\n
\n3° Le cas échéant, lorsqu'il en dispose, le ou les attestations d'assurance chômage délivrées au salarié en application des articles R. 1234-9 et R. 1234-11 du code du travail ;
\n
\n4° Le cas échéant, le déclaratif des éléments variables de rémunération que l'employeur s'engage à maintenir durant la période du congé de transition professionnelle.

\n
\n

V.-Lorsque qu'un salarié sollicite la prise en charge financière d'un projet de transition professionnelle dans les conditions mentionnées au troisième alinéa de l'article L. 6323-17-1 du code du travail, en cas de doute sur le respect des conditions d'ancienneté prévues à l'article D. 6323-9-2 du code du travail, la commission paritaire interprofessionnelle régionale peut demander au salarié ou à ses employeurs toute pièce permettant de justifier du lien entre l'emploi occupé et l'exposition à au moins un des facteurs de risques mentionnés au 1° du I de l'article L. 4161-1 du code travail. Elle évalue la réalité de l'exposition à un facteur de risque professionnel mentionné au 1° du I de l'article L. 4161-1 du code du travail en se fondant sur les pièces de la demande de prise en charge.

\n
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l'article 38 de la Constitution, de la loi n° 2006-1770 du 30 décembre 2006 pour le développement de la participation et de l'actionnariat salarié et portant diverses dispositions d'ordre économique et social, notamment son article 57.Modification du code de l'action sociale et des familles, du code de l'éducation, du code minier, du code rural, du code de la sécurité sociale, du code du sport, du code du travail applicable à Mayotte.Sont abrogées, sous réserve de l'article 13, les dispositions de la partie législative du code du travail dans sa rédaction issue de la loi n° 73-4 du 2 janvier 1973 relative au code du travail ainsi que des textes qui l'ont complétée ou modifiée.Sont abrogées les dispositions suivantes :- L'article 1 de l'ordonnance n° 84 du 16 août 1892 sur les jours fériés applicable aux départements du Bas-Rhin, du Haut-Rhin et de la Moselle ;- Les articles 1, 1-1, 4, 5, 8 (al. 2), 10 et 11 de l'ordonnance n° 45-2339 du 13 octobre 1945 relative aux spectacles ;- Les articles 19 (al. 1 à 5, al. 9), 21, 22, 23 24 et 28 de l'ordonnance n° 67-830 du 27 septembre 1967 relative à l'aménagement des conditions de travail en ce qui concerne le régime des conventions collectives, le travail des jeunes et les titres restaurant ;- L'article 64 (I) de la loi de finances pour 1975 n° 74-1129 du 30 décembre 1974 ;- Les articles 1er, 2, 3, 4 et 5 de la loi n° 76-463 du 31 mai 1976 relative à l'accession à la propriété ;- La loi n° 78-49 du 19 janvier 1978 relative à la mensualisation et à la procédure conventionnelle ;- L'article 26 de l'ordonnance n° 82-41 du 16 janvier 1982 relative à la durée du travail et aux congés payés ;- L'article 5 (al. 1 à 3 du II) de la loi n° 82-600 du 13 juillet 1982 relative à l'indemnisation des victimes de catastrophes naturelles ;- L'article 93 (al. 1) de la loi n° 82-652 du 29 juillet 1982 relative à la communication audiovisuelle ;- Les articles 1er à 4 de la loi n° 82-684 du 4 août 1982 relative à la participation des employeurs au financement des transports publics urbains et des chèques- transports ;- Les articles 1 à 4 de la loi n° 82-939 du 4 novembre 1982 relative à la contribution exceptionnelle de solidarité en faveur des travailleurs privés d'emploi ;- Les articles 29 et 30 de la loi n° 83-675 du 26 juillet 1983 relative à la démocratisation du secteur public ;L'article 18 de la loi n° 87-572 du 23 juillet 1987 modifiant le titre Ier du code du travail et relative à l'apprentissage ;- L'article 9 (V) de la loi n° 98-657 du 29 juillet 1998 relative à la lutte contre les exclusions ;- L'article 8 de la loi n° 99-944 du 15 novembre 1999 relative au pacte civil de solidarité ;- L'article 30 (II) de la loi n° 2000-37 du 19 janvier 2000 relative à la réduction négociée du temps de travail ;- L'article 1 de la loi n° 2005-296 du 31 mars 2005 portant réforme de l'organisation du temps de travail dans l'entreprise ;- L'article 20 de la loi n° 2005-843 du 26 juillet 2005 portant diverses mesures de transposition du droit communautaire à la fonction publique ;- L'article 96 (VIII) de la loi n° 2005-882 du 2 août 2005 en faveur des petites et moyennes entreprises ;- Les articles 1, 2 et 3 de l'ordonnance n° 2005-893 du 2 août 2005 relative au contrat de travail « nouvelles embauches »." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006911833", "@num": "1", "#text": "Ordonnance n°45-2339 du 13 octobre 1945 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "LEGIARTI000006911870", "@num": "1-1", "#text": "Ordonnance n°45-2339 du 13 octobre 1945 - art. 1-1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "LEGIARTI000006912078", "@num": "10", "#text": 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"@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656230", "@num": "1", "#text": "Loi n°76-463 du 31 mai 1976 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656231", "@num": "2", "#text": "Loi n°76-463 du 31 mai 1976 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656232", "@num": "3", "#text": "Loi n°76-463 du 31 mai 1976 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656233", "@num": "4", "#text": "Loi n°76-463 du 31 mai 1976 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656236", "@num": "5", "#text": "Loi n°76-463 du 31 mai 1976 - art. 5 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGITEXT000006068629", "#text": "Loi n°78-49 du 19 janvier 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006273226", "@num": "1", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006273227", "@num": "2", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006657630", "@num": "6", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 6 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "JORFTEXT000000704804", "#text": "Loi n° 78-49 du 19 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006659385", "@num": "26", "#text": "Ordonnance n°82-41 du 16 janvier 1982 - art. 26 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889135", "@numtexte": "82-41", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-16" }, { "@id": "JORFTEXT000000889135", "#text": "Ordonnance n°82-41 du 16 janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000889135", "@numtexte": "82-41", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-16" }, { "@id": "LEGIARTI000006273980", "@num": "5", "#text": "Loi n°82-600 du 13 juillet 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000691989", "#text": "Loi n°82-600 du 13 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000880222", "#text": "Loi n°82-652 du 29 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880222", "@numtexte": "82-652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-29" }, { "@id": "LEGIARTI000006338621", "@num": "1", "#text": "Loi n°82-684 du 4 août 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338622", "@num": "2", "#text": "Loi n°82-684 du 4 août 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338623", "@num": "3", "#text": "Loi n°82-684 du 4 août 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338624", "@num": "4", "#text": "Loi n°82-684 du 4 août 1982 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000880224", "#text": "Loi n°82-684 du 4 août 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656105", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656109", "@num": "2", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656111", "@num": "3", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656114", "@num": "4", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000320196", "#text": "Loi n° 83-675 du 26 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300180", "@num": "29", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 29 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300183", "@num": "30", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 30 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "JORFTEXT000000321419", "#text": "Loi n°87-572 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006671241", "@num": "18", "#text": "Loi n°87-572 du 23 juillet 1987 - art. 18 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000021367575", "@num": "18", "#text": "Décret n°88-145 du 15 février 1988 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000021367624", "@num": "32-4", "#text": "Décret n°88-145 du 15 février 1988 - art. 32-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000021367651", "@num": "41", "#text": "Décret n°88-145 du 15 février 1988 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "JORFTEXT000000206894", "#text": "Loi n° 98-657 du 29 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006657896", "@num": "9", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006284616", "@num": "8", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 8 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000761717", "#text": "Loi n°99-944 du 15 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000398162", "#text": "LOI n° 2000-37 du 19 janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006658123", "@num": "30", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 30 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000023280425", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000023280682", "@num": "8-5", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000017887030", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006239768", "@num": "1", "#text": "Loi n°2005-296 du 31 mars 2005 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810155", "@nortexte": "MRTX0508094L", "@numtexte": "2005-296", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-03-31" }, { "@id": "JORFTEXT000000810155", "#text": "Loi n°2005-296 du 31 mars 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000810155", "@nortexte": "MRTX0508094L", "@numtexte": "2005-296", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-03-31" }, { "@id": "JORFTEXT000000265767", "#text": "Loi n° 2005-843 du 26 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000265767", "@nortexte": "FPPX0400293L", "@numtexte": "2005-843", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006398853", "@num": "20", "#text": "Loi n°2005-843 du 26 juillet 2005 - art. 20 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265767", "@nortexte": "FPPX0400293L", "@numtexte": "2005-843", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "JORFTEXT000000452052", "#text": "Loi n° 2005-882 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006523167", "@num": "96", "#text": "Loi n°2005-882 du 2 août 2005 - art. 96 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243442", "@num": "1", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243443", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243444", "@num": "3", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000632473", "#text": "Ordonnance n°2005-893 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000458333", "#text": "LOI n° 2006-1770 du 30 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000017887023", "@num": "18", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000278649", "#text": "LOI2007-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "JORFTEXT000000524023", "#text": "LOI2007-1598", "@sens": "cible", "@cidtexte": "JORFTEXT000000524023", "@nortexte": "JUSX0751922L", "@numtexte": "2007-1598", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-11-13" }, { "@id": "JORFARTI000017727146", "@num": "112", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 112, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017726636", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017726681", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730901", "@num": "112", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730709", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730719", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017727249", "@num": "12", "#text": "LOI n°2007-1787 du 20 décembre 2007 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000017856496", "@num": "127", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856498", "@num": "128", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 128 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856502", "@num": "130", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856506", "@num": "132", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856513", "@num": "134", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 134", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856353", "@num": "54", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 54", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017854153", "@num": "134", "#text": "LOI n°2007-1822 du 24 décembre 2007 - art. 134, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017853847", "@num": "54", "#text": "LOI n°2007-1822 du 24 décembre 2007 - art. 54, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017942315", "#text": "Décision n°2007-561 DC du 17 janvier 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942314", "@nortexte": "CSCL0811205S", "@numtexte": "2007-561 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2008-01-17" }, { "@id": "LEGIARTI000017961470", "@num": "1", "#text": "LOI n°2008-67\n du 21 janvier 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "JORFARTI000017942036", "@num": "1", "#text": "LOI n°2008-67 du 21 janvier 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "JORFARTI000017958091", "#text": "Observations du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017958090", "@nortexte": "CSCL0811186X", "@typelien": "CITATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000017942354", "#text": "Saisine du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942353", "@nortexte": "CSCL0711156X", "@typelien": "CITATION", "@naturetexte": "SAISINE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121829", "@num": "12", "#text": "LOI n°2008-89 du 30 janvier 2008 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018038445", "@nortexte": "MTSX0760738L", "@numtexte": "2008-89", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-30" }, { "@id": "JORFARTI000018117879", "@num": "13", "#text": "LOI n°2008-126 du 13 février 2008 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "JORFARTI000018117946", "@num": "16", "#text": "LOI n°2008-126 du 13 février 2008 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "JORFARTI000018117956", "@num": "17", "#text": "LOI n°2008-126 du 13 février 2008 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "LEGITEXT000018200148", "#text": "Ordonnance n°2008-205\n du 27 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018197750", "@nortexte": "MTSX0802348R", "@numtexte": "2008-205", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-02-27" }, { "@id": "JORFTEXT000018197750", "#text": "Ordonnance n°2008-205 du 27 février 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018197750", "@nortexte": "MTSX0802348R", "@numtexte": "2008-205", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-02-27" }, { "@id": "JORFARTI000018197731", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018197730", "@nortexte": "MTSX0802348P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000018254380", "#text": "Décret n°2008-243 du 7 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018254380", "@nortexte": "MTSX0802347D", "@numtexte": "2008-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000018551882", "#text": "Décret n°2008-243 du 7 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254380", "@nortexte": "MTSX0802347D", "@numtexte": "2008-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000018255654", "#text": "Décret n°2008-244\n du 7 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "JORFTEXT000018254394", "#text": "Décret n°2008-244 du 7 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018559060", "@num": "4", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018557016", "@num": "1", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018557562", "@num": "4", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018559627", "@num": "3", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018556563", "@num": "3", "#text": "Décret n°2008-295 du 1er avril 2008 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018656006", "@num": "unique", "#text": "LOI n°2008-350 du 16 avril 2008 - art. unique., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018656005", "@nortexte": "MTSX0803219L", "@numtexte": "2008-350", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-04-16" }, { "@id": "JORFARTI000018656010", "@num": "1", "#text": "LOI n°2008-351 du 16 avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018656009", "@nortexte": "MTSX0807748L", "@numtexte": "2008-351", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-04-16" }, { "@id": "LEGITEXT000019200131", "#text": "Ordonnance n°2008-697 \n du 11 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFTEXT000019198853", "#text": "Ordonnance n°2008-697 du 11 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFARTI000019724000", "#text": "Avis du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019723997", "@nortexte": "PRMX0803093V", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000019907088", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019907087", "@nortexte": "MENJ0824150P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000021446832", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021446831", "@nortexte": "IOCB0919573P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000024389102", "@num": "1", "#text": "Décision n°2011-148/154 QPC du 22 juillet 2011 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389048", "@nortexte": "CSCX1120532S", "@numtexte": "2011-148/154 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "JORFARTI000024389049", "#text": "Décision n°2011-148/154 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389048", "@nortexte": "CSCX1120532S", "@numtexte": "2011-148/154 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "KALIARTI000026976430", "@num": "1er", "#text": "Avenant n° 70 du 11 juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976428", "@nortexte": "AGRS1297191M", "@numtexte": "70", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-11" }, { "@id": "KALIARTI000026976393", "@num": "1er", "#text": "Avenant n° 76 du 1er juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976391", "@nortexte": "AGRS1297192M", "@numtexte": "76", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-01" }, { "@id": "JORFARTI000030960485", "#text": "DÉCISION n°2015-479 QPC du 31 juillet 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030960484", "@nortexte": "CSCX1518919S", "@numtexte": "2015-479 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000031085266", "@num": "1", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030987304", "@nortexte": "AFSS1518266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "JORFARTI000030987309", "@num": "1", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030987304", "@nortexte": "AFSS1518266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "JORFARTI000031502615", "#text": "DÉCISION n°2015-497 QPC du 20 novembre 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031502614", "@nortexte": "CSCX1528320S", "@numtexte": "2015-497 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-11-20" }, { "@id": "JORFARTI000032149485", "#text": "Décision n°2015-523 QPC du 2 mars 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032149484", "@nortexte": "CSCX1606319S", "@numtexte": "2015-523 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-03-02" }, { "@id": "JORFARTI000033242367", "@num": "1", "#text": "Décision n°2016-582 QPC du 13 octobre 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033242350", "@nortexte": "CSCX1629610S", "@numtexte": "2016-582 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000033242351", "#text": "Décision n°2016-582 QPC du 13 octobre 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033242350", "@nortexte": "CSCX1629610S", "@numtexte": "2016-582 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000037376456", "#text": "Décision n°2018-729 QPC du 7 septembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037376455", "@nortexte": "CSCX1824355S", "@numtexte": "2018-729 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-09-07" }, { "@id": "LEGIARTI000044827943", "@num": "3", "#text": "Décret n°2021-1910 du 30 décembre 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000044740106", "@nortexte": "MENJ2133691D", "@numtexte": "2021-1910", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "JORFARTI000044740312", "@num": "3", "#text": "Décret n°2021-1910 du 30 décembre 2021 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044740106", "@nortexte": "MENJ2133691D", "@numtexte": "2021-1910", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "JORFARTI000049010829", "@num": "1", "#text": "Décision n°2023-1077 QPC du 24 janvier 2024 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000049010814", "@nortexte": "CSCX2402359S", "@numtexte": "2023-1077 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-01-24" }, { "@id": "JORFARTI000049010815", "#text": "Décision n°2023-1077 QPC du 24 janvier 2024 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000049010814", "@nortexte": "CSCX2402359S", "@numtexte": "2023-1077 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-01-24" }, { "@id": "KALIARTI000026976315", "@num": "1er", "#text": "Avenant n° 159 du 1er juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976309", "@nortexte": "AGRS1297190M", "@numtexte": "159", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-01" }, { "@id": "LEGIARTI000006797849", "@num": "L421-1", "#text": "Code de l'action sociale et des familles - art. L421-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797853", "@num": "L421-2", "#text": "Code de l'action sociale et des familles - art. L421-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797890", "@num": "L422-1", "#text": "Code de l'action sociale et des familles - art. L422-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797900", "@num": "L422-4", "#text": "Code de l'action sociale et des familles - art. L422-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798025", "@num": "L423-1", "#text": "Code de l'action sociale et des familles - art. L423-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798036", "@num": "L423-10", "#text": "Code de l'action sociale et des familles - art. L423-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798037", "@num": "L423-11", "#text": "Code de l'action sociale et des familles - art. L423-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798038", "@num": "L423-12", "#text": "Code de l'action sociale et des familles - art. L423-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798040", "@num": "L423-13", "#text": "Code de l'action sociale et des familles - art. L423-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798041", "@num": "L423-14", "#text": "Code de l'action sociale et des familles - art. 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L3133-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018766181", "@num": "L3134-1", "#text": "Code du travail - art. L3134-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902623", "@num": "L3134-1", "#text": "Code du travail - art. L3134-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902632", "@num": "L3134-10", "#text": "Code du travail - art. L3134-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902633", "@num": "L3134-11", "#text": "Code du travail - art. L3134-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902634", "@num": "L3134-12", "#text": "Code du travail - art. L3134-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902635", "@num": "L3134-13", "#text": "Code du travail - art. L3134-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902636", "@num": "L3134-14", "#text": "Code du travail - art. L3134-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902637", "@num": "L3134-15", "#text": "Code du travail - art. L3134-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902624", "@num": "L3134-2", "#text": "Code du travail - art. L3134-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902625", "@num": "L3134-3", "#text": "Code du travail - art. L3134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902626", "@num": "L3134-4", "#text": "Code du travail - art. L3134-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902627", "@num": "L3134-5", "#text": "Code du travail - art. L3134-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902628", "@num": "L3134-6", "#text": "Code du travail - art. L3134-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902629", "@num": "L3134-7", "#text": "Code du travail - art. L3134-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902630", "@num": "L3134-8", "#text": "Code du travail - art. L3134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902631", "@num": "L3134-9", "#text": "Code du travail - art. L3134-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033020838", "@num": "L3141-1", "#text": "Code du travail - art. L3141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902638", "@num": "L3141-1", "#text": "Code du travail - art. L3141-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033020790", "@num": "L3141-10", "#text": "Code du travail - art. L3141-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902647", "@num": "L3141-10", "#text": "Code du travail - art. L3141-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902648", "@num": "L3141-11", "#text": "Code du travail - art. L3141-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033020775", "@num": "L3141-12", "#text": "Code du travail - art. L3141-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902649", "@num": "L3141-12", "#text": "Code du travail - art. L3141-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033020772", "@num": "L3141-13", "#text": "Code du travail - art. L3141-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902650", "@num": "L3141-13", "#text": "Code du travail - art. L3141-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033020769", "@num": "L3141-14", "#text": "Code du travail - art. L3141-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902651", "@num": "L3141-14", "#text": "Code du travail - art. L3141-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033020765", "@num": "L3141-15", "#text": "Code du travail - art. L3141-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902652", "@num": "L3141-15", "#text": "Code du travail - art. L3141-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033020761", "@num": "L3141-16", "#text": "Code du travail - art. L3141-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902653", "@num": "L3141-16", "#text": "Code du travail - art. L3141-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035652687", "@num": "L3141-16", "#text": "Code du travail - art. L3141-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033020757", "@num": "L3141-17", "#text": "Code du travail - art. L3141-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902654", "@num": "L3141-17", "#text": "Code du travail - art. L3141-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033020754", "@num": "L3141-18", "#text": "Code du travail - art. L3141-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902655", "@num": "L3141-18", "#text": "Code du travail - art. 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L3141-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902659", "@num": "L3141-22", "#text": "Code du travail - art. L3141-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033020705", "@num": "L3141-23", "#text": "Code du travail - art. L3141-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902660", "@num": "L3141-23", "#text": "Code du travail - art. L3141-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CODIFICATION", "@naturetexte": "CODE",

Article L1251-2 AUTONOME VIGUEUR, en vigueur depuis le 01/05/2008 (Code du travail)