{ "article": { "LEGIARTI000006930604": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006930604", "URL": "article/LEGI/ARTI/00/00/06/93/06/LEGIARTI000006930604.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHBRCXXXXX004AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006738540", "@num": "D742-26", "#text": "Code de la sécurité sociale. - art. D742-26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000180176", "@nor": "SPSS9300881D", "@num": "93-694", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 93-694 du 27 mars 1993 modifiant l'article D. 742-26 du code de la sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000180176", "@c_titre_court": "Décret n°93-694 du 27 mars 1993" }, { "@fin": "2999-01-01", "#text": "Décret n°93-694 du 27 mars 1993 modifiant l'article D. 742-26 du code de la sécurité sociale", "@debut": "1994-01-01", "@id_txt": "LEGITEXT000006081913", "@c_titre_court": "Décret n°93-694 du 27 mars 1993" } ], "@date_publi": "1993-03-28", "@date_signature": "1993-03-27" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006930604", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1994-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001771064", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le présent décret prend effet au 1er janvier 1994.
\n
" } }, "LEGIARTI000006738540": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D742-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-01-01", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006738540", "URL": "article/LEGI/ARTI/00/00/06/73/85/LEGIARTI000006738540.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X742D26AXXAA" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000510476", "#text": "Décret 73-1215 1973-12-29 art. 8 II al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000510476", "@numtexte": "73-1215", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-12-29" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGITEXT000006081913", "#text": "Décret n°93-694 du 27 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000180176", "@nortexte": "SPSS9300881D", "@numtexte": "93-694", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930604", "@num": "4", "#text": "Décret n°93-694 du 27 mars 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000180176", "@nortexte": "SPSS9300881D", "@numtexte": "93-694", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006235993", "@num": "2", "#text": "Décret n°2004-1239 du 22 novembre 2004 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000786241", "@nortexte": "SOCF0412085D", "@numtexte": "2004-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-22" }, { "@id": "LEGIARTI000006737893", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737972", "@num": "D634-7", "#text": "Code de la sécurité sociale. - art. D634-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738065", "@num": "D635-42", "#text": "Code de la sécurité sociale. - art. D635-42 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967243", "@num": "D742-22", "#text": "Code de la sécurité sociale. - art. D742-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738960", "@num": "D742-23", "#text": "Code de la sécurité sociale. - art. D742-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738963", "@num": "D742-25", "#text": "Code de la sécurité sociale. - art. D742-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738965", "@num": "D742-27", "#text": "Code de la sécurité sociale. - art. D742-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738966", "@num": "D742-28", "#text": "Code de la sécurité sociale. - art. D742-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967189", "@num": "D742-29", "#text": "Code de la sécurité sociale. - art. D742-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738969", "@num": "D742-30", "#text": "Code de la sécurité sociale. - art. D742-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738544", "@num": "D742-30-1", "#text": "Code de la sécurité sociale. - art. D742-30-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738546", "@num": "D742-30-2", "#text": "Code de la sécurité sociale. - art. D742-30-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738972", "@num": "D742-33", "#text": "Code de la sécurité sociale. - art. D742-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743700", "@num": "L633-10", "#text": "Code de la sécurité sociale. - art. L633-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744548", "@num": "L742-6", "#text": "Code de la sécurité sociale. - art. L742-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006198129", "@fin": "1996-02-13", "#text": "Sous-section 2 : Dispositions communes au régime des professions artisanales et à celui des professions industrielles et commerciales.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006194306", "@fin": "1996-02-13", "#text": "Section 2 : Dispositions concernant les régimes des non-salariés non-agricoles", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185639", "@fin": "2002-05-05", "#text": "Chapitre 2 : Assurance volontaire vieillesse et assurance volontaire invalidité", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172293", "@fin": "2002-05-05", "#text": "Assurance volontaire", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155924", "@fin": "2002-05-05", "#text": "Titre 4 : Assurance personnelle", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141575", "@fin": "2004-02-05", "#text": "Dispositions diverses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126862", "@fin": "2004-02-05", "#text": "Livre 7 : Régimes divers", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738540", "@fin": "1994-01-01", "@num": "D742-26", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006738541", "@fin": "2006-12-13", "@num": "D742-26", "@etat": "ABROGE", "@debut": "1994-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030818682", "@fin": "2020-05-25", "@num": "D742-26", "@etat": "TRANSFERE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041967215", "@fin": "2999-01-01", "@num": "D742-26", "@etat": "VIGUEUR", "@debut": "2020-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les conjoints collaborateurs mentionnés au 5° de l'article L. 742-6 peuvent demander :
\n
1°) soit que leur cotisation d'assurance volontaire soit calculée dans les conditions prévues à l'article D. 742-25 ;
\n
2°) soit que l'assiette de leur cotisation soit fixée, dans la limite du plafond mentionné à l'article L. 633-10, au tiers des revenus professionnels non-salariés non-agricoles du chef d'entreprise définis audit article ou, s'il y a lieu, au tiers des revenus forfaitaires prévus à l'article D. 633-6, sans qu'il soit fait application de l'ajustement prévu au quatrième alinéa de l'article L. 633-10 ni de l'abattement prévu au septième alinéa du même article ;
\n
3°) soit, et dans ce cas, en accord avec leur époux ou leur épouse, qu'il soit procédé pour la détermination de l'assiette tant de leur propre cotisation d'assurance volontaire que de celle de la cotisation obligatoire du chef d'entreprise à un partage des revenus professionnels non-salariés non-agricoles du chef d'entreprise. Dans ce cas, l'assiette de la cotisation d'assurance volontaire du conjoint collaborateur est fixée, dans la limite du plafond mentionné à l'article L. 633-10, au tiers ou à la moitié des revenus professionnels non-salariés non-agricoles du chef d'entreprise, ou s'il y a lieu, au tiers ou à la moitié des revenus forfaitaires prévus à l'article D. 633-6, cette fraction étant alors déduite desdits revenus pour déterminer l'assiette de la cotisation de l'assurance obligatoire du chef d'entreprise.
" } }, "LEGIARTI000006738541": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D742-26", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-13", "DATE_DEBUT": "1994-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006738541", "URL": "article/LEGI/ARTI/00/00/06/73/85/LEGIARTI000006738541.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X742D26AXXAB" } }, "NOTA": { "CONTENU": "
*Nota - Code de la sécurité sociale D742-28 : application des dispositions de l'article D633-8.*
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000510476", "#text": "Décret 73-1215 1973-12-29 art. 8 II al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000510476", "@numtexte": "73-1215", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-12-29" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006930601", "@num": "1", "#text": "Décret n°93-694 du 27 mars 1993 - art. 1 () JORF 28 mars 1993 en vigueur le 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000180176", "@nortexte": "SPSS9300881D", "@numtexte": "93-694", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGITEXT000006081913", "#text": "Décret n°93-694 du 27 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000180176", "@nortexte": "SPSS9300881D", "@numtexte": "93-694", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930604", "@num": "4", "#text": "Décret n°93-694 du 27 mars 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000180176", "@nortexte": "SPSS9300881D", "@numtexte": "93-694", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006235993", "@num": "2", "#text": "Décret n°2004-1239 du 22 novembre 2004 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000786241", "@nortexte": "SOCF0412085D", "@numtexte": "2004-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-22" }, { "@id": "LEGIARTI000006778514", "@num": "10", "#text": "Décret n°2006-1580 du 11 décembre 2006 - art. 10 () JORF 13 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000788610", "@nortexte": "SANS0624007D", "@numtexte": "2006-1580", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGIARTI000006737893", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737972", "@num": "D634-7", "#text": "Code de la sécurité sociale. - art. D634-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738065", "@num": "D635-42", "#text": "Code de la sécurité sociale. - art. D635-42 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967243", "@num": "D742-22", "#text": "Code de la sécurité sociale. - art. D742-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738960", "@num": "D742-23", "#text": "Code de la sécurité sociale. - art. D742-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738963", "@num": "D742-25", "#text": "Code de la sécurité sociale. - art. D742-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738965", "@num": "D742-27", "#text": "Code de la sécurité sociale. - art. D742-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738966", "@num": "D742-28", "#text": "Code de la sécurité sociale. - art. D742-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967189", "@num": "D742-29", "#text": "Code de la sécurité sociale. - art. D742-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738969", "@num": "D742-30", "#text": "Code de la sécurité sociale. - art. D742-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738544", "@num": "D742-30-1", "#text": "Code de la sécurité sociale. - art. D742-30-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738546", "@num": "D742-30-2", "#text": "Code de la sécurité sociale. - art. D742-30-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738972", "@num": "D742-33", "#text": "Code de la sécurité sociale. - art. D742-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743700", "@num": "L633-10", "#text": "Code de la sécurité sociale. - art. L633-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744548", "@num": "L742-6", "#text": "Code de la sécurité sociale. - art. 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Les conjoints collaborateurs mentionnés au 5° de l'article L. 742-6 peuvent demander :
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1°) soit que leur cotisation d'assurance volontaire soit calculée dans les conditions prévues à l'article D. 742-25 ;
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2°) soit que l'assiette de leur cotisation soit fixée, dans la limite du plafond mentionné à l'article L. 633-10, au tiers ou à la moitié des revenus professionnels non salariés non agricoles du chef d'entreprise définis audit article ou, s'il y a lieu, au tiers des revenus forfaitaires prévus à l'article D. 633-6, sans qu'il soit fait application de l'ajustement prévu au quatrième alinéa de l'article L. 633-10 ni de l'abattement prévu au septième alinéa du même article ;
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3°) soit, et dans ce cas, en accord avec leur époux ou leur épouse, qu'il soit procédé pour la détermination de l'assiette tant de leur propre cotisation d'assurance volontaire que de celle de la cotisation obligatoire du chef d'entreprise à un partage des revenus professionnels non-salariés non-agricoles du chef d'entreprise. Dans ce cas, l'assiette de la cotisation d'assurance volontaire du conjoint collaborateur est fixée, dans la limite du plafond mentionné à l'article L. 633-10, au tiers ou à la moitié des revenus professionnels non salariés non agricoles du chef d'entreprise, ou s'il y a lieu, au tiers ou à la moitié des revenus forfaitaires prévus à l'article D. 633-6 , cette fraction étant alors déduite desdits revenus pour déterminer l'assiette de la cotisation de l'assurance obligatoire du chef d'entreprise.
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Pour les assurés volontaires mentionnés au 5° de l'article L. 742-6, l'assiette de cotisation à laquelle est appliqué le taux de la cotisation d'assurance vieillesse obligatoire en vigueur est déterminée selon les critères suivants :
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1° Les assurés dont les revenus sont égaux ou supérieurs au plafond annuel de sécurité sociale mentionné à l'article L. 241-3 cotisent sur une assiette correspondant à 100 % de ce plafond ;
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2° Les assurés dont les revenus sont inférieurs au montant du plafond annuel de sécurité sociale et supérieurs à la moitié de ce plafond cotisent sur une assiette correspondant à 75 % de ce plafond ;
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3° Les assurés dont les revenus sont inférieurs ou égaux à la moitié du plafond annuel de sécurité sociale et supérieurs au tiers de ce plafond cotisent sur une assiette correspondant à 50 % de ce plafond ;
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4° Les assurés dont les revenus sont égaux ou inférieurs au tiers du plafond annuel de sécurité sociale cotisent sur une assiette correspondant au tiers de ce plafond.
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Les revenus pris en compte pour la détermination de l'assiette de cotisation d'assurance vieillesse sont ceux ayant servi de base au calcul des cotisations de l'assurance vieillesse obligatoire dues au titre de l'année civile d'activité précédant celle au cours de laquelle l'assuré cesse de remplir les conditions de l'affiliation obligatoire. Lorsque cette année civile ne correspond pas à une année entière d'activité, les revenus pris en compte sont ceux de l'année au cours de laquelle l'assuré cesse de remplir les conditions d'affiliation obligatoire, rétablis le cas échéant sur la base d'une année entière.

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L'assuré volontaire qui s'abstient de verser la cotisation ou la fraction de cotisation exigibles à l'échéance prescrite à l'article D. 742-20 est radié de l'assurance volontaire. Toutefois, la radiation ne peut être effectuée qu'après envoi, par la caisse, d'un avertissement par lettre recommandée invitant l'intéressé à régulariser sa situation dans les quinze jours à compter de la réception de l'avertissement préalable.

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Article 4 AUTONOME VIGUEUR, en vigueur depuis le 01/01/1994 (Décret n° 93-694 du 27 mars 1993 modifiant l'article D. 742-26 du code de la sécurité sociale)