{ "article": { "LEGIARTI000019104889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "47", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019104889", "URL": "article/LEGI/ARTI/00/00/19/10/48/LEGIARTI000019104889.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904260", "@num": "L6325-8", "#text": "Code du travail - art. L6325-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019104784", "@fin": "2999-01-01", "#text": "CHAPITRE VII : DISPOSITIONS FINANCIERES", "@debut": "2008-07-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000019104786", "@fin": "2999-01-01", "#text": "TITRE IER : REGLEMENT DES RETRAITES DU PERSONNEL DE LA REGIE AUTONOME DES TRANSPORTS PARISIENS", "@debut": "2008-07-02" } ] }, "@cid": "JORFTEXT000019103570", "@nor": "MTSS0813151D", "@num": "2008-637", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-637 du 30 juin 2008 portant règlement des retraites du personnel de la Régie autonome des transports parisiens", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019103570", "@c_titre_court": "Décret n°2008-637 du 30 juin 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-637 du 30 juin 2008 portant règlement des retraites du personnel de la Régie autonome des transports parisiens", "@debut": "2008-07-02", "@id_txt": "LEGITEXT000019104762", "@c_titre_court": "Décret n°2008-637 du 30 juin 2008" } ], "@ministere": "Ministère du travail, des relations sociales, de la famille et de la solidarité", "@date_publi": "2008-07-01", "@date_signature": "2008-06-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019104889", "@fin": "2999-01-01", "@num": "47", "@etat": "VIGUEUR", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019103674", "@fin": "2999-01-01", "@num": "47", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Pour les personnes relevant du 2° de l'article 1er, l'assiette des cotisations correspond à celle mentionnée au premier alinéa de l'article L. 6243-2 du code du travail pour les contrats d'apprentissage et à l'article L. 6325-8 du même code pour les contrats de professionnalisation.

" } }, "LEGIARTI000006904108": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6243-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-22", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904108", "URL": "article/LEGI/ARTI/00/00/06/90/41/LEGIARTI000006904108.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6243L0020XX0A" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@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": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000050710591", "@num": "1", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@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": "LEGIARTI000045021263", "@num": "1", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000019104889", "@num": "47", "#text": "Décret n°2008-637\n du 30 juin 2008 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019103570", "@nortexte": "MTSS0813151D", "@numtexte": "2008-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000019104952", "@num": "2", "#text": "Décret n°2008-638\n du 30 juin 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019103691", "@nortexte": "MTSS0815373D", "@numtexte": "2008-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000019104999", "@num": "2", "#text": "Décret n°2008-640\n du 30 juin 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019103830", "@nortexte": "MTSS0815388D", "@numtexte": "2008-640", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000021281383", "@num": "7", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000025041496", "@num": "2", "#text": "Décret n°2011-523 du 16 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024009276", "@nortexte": "ETSD1111065D", "@numtexte": "2011-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-16" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000038027062", "@num": "D6243-5", "#text": "Code du travail - art. D6243-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522098", "@num": "D6522-2", "#text": "Code du travail - art. D6522-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645829", "@num": "L118-5", "#text": "Code du travail - art. L118-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645828", "@num": "L118-5", "#text": "Code du travail - art. L118-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646674", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033012652", "@num": "L6227-8", "#text": "Code du travail - art. L6227-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904109", "@num": "L6243-3", "#text": "Code du travail - art. L6243-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018765081", "@num": "L6261-1", "#text": "Code du travail - art. L6261-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786670", "@num": "R6243-6", "#text": "Code du travail - art. R6243-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-6 alinéa 1 V1, L118-5, Loi 87-572 1987-07-23 art. 18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947738", "@num": "1599 ter C", "#text": "Code général des impôts, CGI. - art. 1599 ter C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189875", "@fin": "2014-01-22", "#text": "Section 2 : Exonération de charges salariales.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000028498740", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations dues au titre de l'emploi des apprentis.", "@debut": "2014-01-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178195", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904108", "@fin": "2014-01-22", "@num": "L6243-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028498737", "@fin": "2019-01-01", "@num": "L6243-2", "@etat": "MODIFIE", "@debut": "2014-01-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037947681", "@fin": "2999-01-01", "@num": "L6243-2", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'assiette des cotisations sociales dues sur le salaire versé aux apprentis est égale à la rémunération après abattement d'un pourcentage, déterminé par décret, du salaire minimum de croissance.
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Pour les employeurs inscrits au répertoire des métiers, ainsi que pour ceux employant moins de onze salariés au 31 décembre précédant la date de conclusion du contrat, non compris les apprentis, l'Etat prend en charge la totalité des cotisations sociales patronales et salariales d'origine légale et conventionnelle, à l'exclusion de celles dues au titre des accidents du travail et des maladies professionnelles.
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Pour les employeurs autres que ceux mentionnés au deuxième alinéa, l'Etat prend en charge uniquement les cotisations patronales de sécurité sociale, à l'exclusion de celles dues au titre des accidents du travail et des maladies professionnelles, et les cotisations salariales d'origine légale et conventionnelle.
" } }, "LEGIARTI000006904260": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6325-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904260", "URL": "article/LEGI/ARTI/00/00/06/90/42/LEGIARTI000006904260.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6325L0080XX0A" } }, "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": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000019104889", "@num": "47", "#text": "Décret n°2008-637 du 30 juin 2008 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019103570", "@nortexte": "MTSS0813151D", "@numtexte": "2008-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000006651666", "@num": "L981-5", "#text": "Code du travail - art. L981-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L981-5 alinéa 1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189897", "@fin": "2999-01-01", "#text": "Section 3 : Salaire et durée du travail.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178207", "@fin": "2999-01-01", "#text": "Chapitre V : Contrats de professionnalisation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160825", "@fin": "2999-01-01", "#text": "Titre II : Dispositifs de formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904260", "@fin": "2999-01-01", "@num": "L6325-8", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sauf dispositions conventionnelles ou contractuelles plus favorables, le salarié âgé de moins de vingt-six ans et titulaire d'un contrat de professionnalisation perçoit pendant la durée du contrat à durée déterminée ou de l'action de professionnalisation du contrat à durée indéterminée une rémunération calculée en fonction du salaire minimum de croissance.
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Le montant de cette rémunération peut varier en fonction de l'âge du bénéficiaire et du niveau de sa formation.
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Un décret détermine ce montant et les conditions de déduction des avantages en nature.
" } }, "LEGIARTI000028498737": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6243-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-01-22" } }, "META_COMMUN": { "ID": "LEGIARTI000028498737", "URL": "article/LEGI/ARTI/00/00/28/49/87/LEGIARTI000028498737.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@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": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000050710591", "@num": "1", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@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": "LEGIARTI000045021263", "@num": "1", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000019104889", "@num": "47", "#text": "Décret n°2008-637\n du 30 juin 2008 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019103570", "@nortexte": "MTSS0813151D", "@numtexte": "2008-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000019104952", "@num": "2", "#text": "Décret n°2008-638\n du 30 juin 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019103691", "@nortexte": "MTSS0815373D", "@numtexte": "2008-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000019104999", "@num": "2", "#text": "Décret n°2008-640\n du 30 juin 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019103830", "@nortexte": "MTSS0815388D", "@numtexte": "2008-640", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-30" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000021281383", "@num": "7", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000025041496", "@num": "2", "#text": "Décret n°2011-523 du 16 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024009276", "@nortexte": "ETSD1111065D", "@numtexte": "2011-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-16" }, { "@id": "LEGIARTI000028494626", "@num": "30", "#text": "LOI n°2014-40\n du 20 janvier 2014 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000028493476", "@nortexte": "AFSX1322587L", "@numtexte": "2014-40", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-01-20" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000038027062", "@num": "D6243-5", "#text": "Code du travail - art. D6243-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522098", "@num": "D6522-2", "#text": "Code du travail - art. D6522-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645829", "@num": "L118-5", "#text": "Code du travail - art. L118-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645828", "@num": "L118-5", "#text": "Code du travail - art. L118-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646674", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033012652", "@num": "L6227-8", "#text": "Code du travail - art. L6227-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904109", "@num": "L6243-3", "#text": "Code du travail - art. L6243-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018765081", "@num": "L6261-1", "#text": "Code du travail - art. L6261-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786670", "@num": "R6243-6", "#text": "Code du travail - art. R6243-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-6 alinéa 1 V1, L118-5, Loi 87-572 1987-07-23 art. 18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947738", "@num": "1599 ter C", "#text": "Code général des impôts, CGI. - art. 1599 ter C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189875", "@fin": "2014-01-22", "#text": "Section 2 : Exonération de charges salariales.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000028498740", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations dues au titre de l'emploi des apprentis.", "@debut": "2014-01-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178195", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904108", "@fin": "2014-01-22", "@num": "L6243-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028498737", "@fin": "2019-01-01", "@num": "L6243-2", "@etat": "MODIFIE", "@debut": "2014-01-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037947681", "@fin": "2999-01-01", "@num": "L6243-2", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - A l'exception des cotisations d'assurance vieillesse et veuvage de base, l'assiette des cotisations et contributions sociales dues sur le salaire versé aux apprentis est égale à la rémunération après abattement d'un pourcentage, déterminé par décret, du salaire minimum de croissance.

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II. - Pour les employeurs inscrits au répertoire des métiers, ainsi que pour ceux employant moins de onze salariés au 31 décembre précédant la date de conclusion du contrat, non compris les apprentis, l'employeur est exonéré de la totalité des cotisations sociales patronales et salariales d'origine légale et conventionnelle, à l'exclusion de celles dues au titre des accidents du travail et des maladies professionnelles.

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Pour les employeurs autres que ceux mentionnés au deuxième alinéa, l'employeur est exonéré uniquement des cotisations patronales de sécurité sociale, à l'exclusion de celles dues au titre des accidents du travail et des maladies professionnelles, et des cotisations salariales d'origine légale et conventionnelle.

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L'apprenti est exonéré de la totalité des cotisations salariales d'origine légale et conventionnelle pour la part de sa rémunération inférieure ou égale à un plafond fixé par décret.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006904108", "cible": true, "cidtexte": "JORFTEXT000019103570", "id": "LEGIARTI000019104889", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006904260", "cible": true, "cidtexte": "JORFTEXT000019103570", "id": "LEGIARTI000019104889", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037947681", "cible": true, "cidtexte": "JORFTEXT000019103570", "id": "LEGIARTI000019104889", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028498737", "cible": true, "cidtexte": "JORFTEXT000019103570", "id": "LEGIARTI000019104889", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019104889", "liens_entrants": true }

Article 47 AUTONOME VIGUEUR, en vigueur depuis le 01/07/2008 (Décret n° 2008-637 du 30 juin 2008 portant règlement des retraites du personnel de la Régie autonome des transports parisiens)