{ "article": { "LEGIARTI000018981037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018981037", "URL": "article/LEGI/ARTI/00/00/18/98/10/LEGIARTI000018981037.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018981759", "@num": "R741-42-1", "#text": "Code rural - art. R. 741-42-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018981763", "@num": "R742-12-1", "#text": "Code rural - art. R. 742-12-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018981768", "@num": "R751-48-1", "#text": "Code rural - art. R. 751-48-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018981773", "@num": "R742-22", "#text": "Code rural - art. R742-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000018979665", "@nor": "BCFS0808714D", "@num": "2008-553", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-553 du 11 juin 2008 relatif au redressement d'assiette appliqué en cas de travail dissimulé pour le calcul des cotisations de sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018979665", "@c_titre_court": "Décret n°2008-553 du 11 juin 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-553 du 11 juin 2008 relatif au redressement d'assiette appliqué en cas de travail dissimulé pour le calcul des cotisations de sécurité sociale", "@debut": "2008-06-14", "@id_txt": "LEGITEXT000018981019", "@c_titre_court": "Décret n°2008-553 du 11 juin 2008" } ], "@ministere": "Ministère du budget, des comptes publics et de la fonction publique", "@date_publi": "2008-06-13", "@date_signature": "2008-06-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000018981037", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000018979696", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code rural
\nArt. R742-22, Art. R. 741-42-1, Art. R. 742-12-1, Art. R. 751-48-1\n
\n

\n
" } }, "LEGIARTI000018981759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R741-42-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-07", "DATE_DEBUT": "2008-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000018981759", "URL": "article/LEGI/ARTI/00/00/18/98/17/LEGIARTI000018981759.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018981037", "@num": "8", "#text": "Décret n°2008-553\n du 11 juin 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000018979665", "@nortexte": "BCFS0808714D", "@numtexte": "2008-553", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000017750040", "@num": "L741-10-2", "#text": "Code rural - art. L741-10-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585680", "@num": "L741-9", "#text": "Code rural - art. L741-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197998", "@fin": "2999-01-01", "#text": "Sous-paragraphe 1 : Dispositions générales.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006193659", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Cotisations assises sur les salaires", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183681", "@fin": "2999-01-01", "#text": "Sous-section 1 : Assiette des cotisations", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168609", "@fin": "2999-01-01", "#text": "Section 3 : Assurances sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152681", "@fin": "2999-01-01", "#text": "Chapitre Ier : Cotisations et autres financements", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138448", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes salariées des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018981759", "@fin": "2012-01-07", "@num": "R741-42-1", "@etat": "MODIFIE", "@debut": "2008-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025117517", "@fin": "2018-09-30", "@num": "R741-42-1", "@etat": "MODIFIE", "@debut": "2012-01-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037456601", "@fin": "2999-01-01", "@num": "R741-42-1", "@etat": "VIGUEUR", "@debut": "2018-09-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour le calcul de la cotisation vieillesse, mentionnée au a du II de l'article L. 741-9, due en cas de redressement d'assiette sur la base d'une rémunération forfaitaire mis en œuvre conformément aux dispositions de l'article L. 741-10-2, le plafond applicable est égal à la moitié du plafond annuel de la sécurité sociale." } }, "LEGIARTI000018981763": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R742-12-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-07", "DATE_DEBUT": "2008-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000018981763", "URL": "article/LEGI/ARTI/00/00/18/98/17/LEGIARTI000018981763.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018981037", "@num": "8", "#text": "Décret n°2008-553\n du 11 juin 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000018979665", "@nortexte": "BCFS0808714D", "@numtexte": "2008-553", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000025116085", "@num": "1", "#text": "Décret n°2012-17 du 4 janvier 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025105740", "@nortexte": "AGRS1030292D", "@numtexte": "2012-17", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-04" }, { "@id": "LEGIARTI000017750040", "@num": "L741-10-2", "#text": "Code rural - art. L741-10-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017750019", "@num": "L242-1-2", "#text": "Code de la sécurité sociale. - art. L242-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018981224", "@num": "R313-3-1", "#text": "Code de la sécurité sociale. - art. R313-3-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018981235", "@num": "R341-6-1", "#text": "Code de la sécurité sociale. - art. R341-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183683", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168613", "@fin": "2999-01-01", "#text": "Section 2 : Assurances sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152682", "@fin": "2999-01-01", "#text": "Chapitre II : Prestations", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138448", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes salariées des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018981763", "@fin": "2012-01-07", "@num": "R742-12-1", "@etat": "ABROGE", "@debut": "2008-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des articles R. 313-3-1 et R. 341-6-1 du code de la sécurité sociale aux salariés agricoles, la référence à l'article \" L. 242-1-2 du code de la sécurité sociale \" est remplacée par la référence à l'article \" L. 741-10-2 du code rural \".

" } }, "LEGIARTI000018981768": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R751-48-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-07", "DATE_DEBUT": "2008-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000018981768", "URL": "article/LEGI/ARTI/00/00/18/98/17/LEGIARTI000018981768.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018981037", "@num": "8", "#text": "Décret n°2008-553\n du 11 juin 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000018979665", "@nortexte": "BCFS0808714D", "@numtexte": "2008-553", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000025116085", "@num": "1", "#text": "Décret n°2012-17 du 4 janvier 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025105740", "@nortexte": "AGRS1030292D", "@numtexte": "2012-17", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-04" }, { "@id": "LEGIARTI000017750040", "@num": "L741-10-2", "#text": "Code rural - art. L741-10-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902844", "@num": "L3232-1", "#text": "Code du travail - art. L3232-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743044", "@num": "L433-2", "#text": "Code de la sécurité sociale. - art. L433-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193676", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Indemnité journalière.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183697", "@fin": "2999-01-01", "#text": "Sous-section 3 : Prestations en espèces.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168616", "@fin": "2999-01-01", "#text": "Section 3 : Prestations", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152683", "@fin": "2999-01-01", "#text": "Chapitre Ier : Assurance obligatoire des salariés agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138449", "@fin": "2999-01-01", "#text": "Titre V : Accidents du travail et maladies professionnelles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018981768", "@fin": "2012-01-07", "@num": "R751-48-1", "@etat": "ABROGE", "@debut": "2008-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "En cas de redressement d'assiette sur la base d'une rémunération forfaitaire mis en recouvrement conformément aux dispositions de l'article L. 741-10-2, les droits du salarié intéressé mentionnés à l'article L. 433-2 du code de la sécurité sociale sont fixés sur la base d'une fois la rémunération mensuelle minimale définie à l'article L. 3232-1 du code du travail en vigueur au moment du constat du délit de travail dissimulé." } }, "LEGIARTI000018981773": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R742-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-28", "DATE_DEBUT": "2008-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000018981773", "URL": "article/LEGI/ARTI/00/00/18/98/17/LEGIARTI000018981773.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018981037", "@num": "8", "#text": "Décret n°2008-553\n du 11 juin 2008 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000018979665", "@nortexte": "BCFS0808714D", "@numtexte": "2008-553", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGITEXT000020192198", "#text": "Arrêté du 19 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020176569", "@nortexte": "MTSS0900829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-19" }, { "@id": "LEGIARTI000033464527", "@num": "7", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193665", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183685", "@fin": "2999-01-01", "#text": "Sous-section 3 : Assurance vieillesse", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168613", "@fin": "2999-01-01", "#text": "Section 2 : Assurances sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152682", "@fin": "2999-01-01", "#text": "Chapitre II : Prestations", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138448", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes salariées des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597802", "@fin": "2008-06-14", "@num": "R742-22", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018981773", "@fin": "2008-08-28", "@num": "R742-22", "@etat": "MODIFIE", "@debut": "2008-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019380386", "@fin": "2012-01-07", "@num": "R742-22", "@etat": "MODIFIE", "@debut": "2008-08-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025117495", "@fin": "2016-11-24", "@num": "R742-22", "@etat": "MODIFIE", "@debut": "2012-01-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033477389", "@fin": "2999-01-01", "@num": "R742-22", "@etat": "VIGUEUR", "@debut": "2016-11-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article R. 351-11 du code de la sécurité sociale aux salariés agricoles :
\n
1° Au premier alinéa, la référence à l'article \" L. 242-1-2 \" est remplacée par la référence à l'article \" L. 741-10-2 du code rural \" ;
\n
2° Au deuxième alinéa, la référence aux articles \" L. 242-1-2, R. 243-16 et R. 243-18 \" est remplacée respectivement par la référence aux articles \" L. 741-10-2, R. 741-22 et R. 741-23 du code rural \" ;
\n
3° Le dernier alinéa est complété par les mots suivants : \" ainsi que les cotisations émises par la caisse après déclaration par l'employeur des salaires payés \".

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Article 8 ENTIEREMENT_MODIF (Décret n° 2008-553 du 11 juin 2008 relatif au redressement d'assiette appliqué en cas de travail dissimulé pour le calcul des cotisations de sécurité sociale)