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Pour le calcul des taux nets de cotisation dus au titre des agents statutaires des industries électriques et gazières, les majorations visées aux 1° et 3° de l'article D. 242-6-9 sont prises en compte pour le quart de leur valeur.

\n
\n
" } }, "LEGIARTI000006735886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-6-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "1996-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006735886", "URL": "article/LEGI/ARTI/00/00/06/73/58/LEGIARTI000006735886.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X242D06JXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006781914", "@num": "2", "#text": "Arrêté du 16 septembre 1977 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665288", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-09-16" }, { "@id": "LEGIARTI000006781922", "@num": "6", "#text": "Arrêté du 16 septembre 1977 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665288", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-09-16" }, { "@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": "LEGIARTI000006770979", "@num": "2", "#text": "Décret n°95-1109 du 16 octobre 1995 - 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L242-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194234", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Assurance accidents du travail et maladies professionnelles.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185515", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions propres à chaque branche", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172139", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations assises sur les rémunérations ou gains versés aux travailleurs salariés ou assimilés", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155797", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@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": "LEGIARTI000006735886", "@fin": "2012-01-01", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "1996-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022446544", "@fin": "2011-04-01", "@num": "D242-6-9", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023796194", "@fin": "2012-01-01", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089870", "@fin": "2016-01-04", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031832436", "@fin": "2017-12-29", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2016-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036410159", "@fin": "2017-12-31", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036437105", "@fin": "2018-01-01", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036445962", "@fin": "2023-11-08", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048369605", "@fin": "2999-01-01", "@num": "D242-6-9", "@etat": "VIGUEUR", "@debut": "2023-11-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les taux nets de cotisation, dits taux mixtes, sont applicables aux entreprises qui ne comportent qu'un seul établissement et dont l'effectif habituel de salariés est compris entre 10 et 199, ou à chaque établissement d'une même entreprise lorsque l'effectif global habituel de salariés de cette entreprise est compris entre 10 et 199. Ils sont déterminés par les caisses régionales d'assurance maladie par l'addition des deux éléments suivants :

1° Une fraction du taux collectif fixé pour l'activité professionnelle dont relève l'établissement ;

2° Une fraction du taux net réel qui serait attribué à l'établissement si ce taux lui était applicable.

Les fractions de taux définies ci-dessus varient en fonction du nombre de salariés de l'entreprise dans les proportions fixées par le tableau ci-après :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

NOMBRE

de salariés de l'entreprise (1)

FRACTION

du taux réel propre à l'établissement (2)

FRACTION

du taux collectif correspondant à l'activité de l'établissement (2)

10 à 199

E - 9 / 191

1 - (E - 9 / 191)

(1) L'entreprise peut comporter un ou plusieurs établissements.

(2) E représente l'effectif habituel de l'entreprise déterminé conformément aux dispositions de l'arrêté prévu à l'article D. 242-6-12.

\n
\n
\n
" } }, "LEGIARTI000006735892": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-6-14", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-07-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006735892", "URL": "article/LEGI/ARTI/00/00/06/73/58/LEGIARTI000006735892.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X242D06OXXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006770979", "@num": "2", "#text": "Décret n°95-1109 du 16 octobre 1995 - art. 2 () JORF 17 octobre 1995 en vigueur le 1er janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190742", "@nortexte": "SANS9502260D", "@numtexte": "95-1109", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-16" }, { "@id": "LEGIARTI000042710957", "@num": "1", "#text": "Arrêté du 17 octobre 1995 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735824", "@nortexte": "AFSS1636408A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000036130088", "#text": "Arrêté du 24 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036127127", "@nortexte": "SSAS1732376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "LEGITEXT000036524141", "#text": "Arrêté du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341681", "@nortexte": "SSAS1733524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036524157", "@num": "2", "#text": "Arrêté du 30 décembre 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341681", "@nortexte": "SSAS1733524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000038098545", "#text": "Arrêté du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865039", "@nortexte": "SSAS1830839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038098559", "@num": "3", "#text": "Arrêté du 26 décembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037865039", "@nortexte": "SSAS1830839A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000039795661", "@num": "5", "#text": "Arrêté du 27 décembre 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039684705", "@nortexte": "SSAS1933575A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-27" }, { "@id": "LEGIARTI000042709702", "@num": "1", "#text": "Arrêté du 14 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042709205", "@nortexte": "SSAS2035832A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-14" }, { "@id": "LEGIARTI000048720744", "@num": "5", "#text": "Arrêté du 27 décembre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048708740", "@nortexte": "SPRS2330243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-27" }, { "@id": "LEGIARTI000022446651", "@num": "D242-41", "#text": "Code de la sécurité sociale. - art. D242-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735887", "@num": "D242-6-10", "#text": "Code de la sécurité sociale. - art. D242-6-10 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022446507", "@num": "D242-6-18", "#text": "Code de la sécurité sociale. - art. D242-6-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736110", "@num": "D242-6-4", "#text": "Code de la sécurité sociale. - art. 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I. - Les établissements exerçant une activité dont la liste est fixée par arrêté du ministre chargé de la sécurité sociale conservent un taux de cotisation collectif quel que soit leur effectif de salariés ou celui de l'entreprise dont ils relèvent.
\n
II. - Les travailleurs à domicile des entreprises constituent des établissements distincts auxquels sont applicables les taux collectifs.
" } }, "LEGIARTI000022444567": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022444567", "URL": "article/LEGI/ARTI/00/00/22/44/45/LEGIARTI000022444567.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022446583", "@num": "D242-6-1", "#text": "Code de la sécurité sociale. - art. D242-6-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735887", "@num": "D242-6-10", "#text": "Code de la sécurité sociale. - art. D242-6-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022446540", "@num": "D242-6-10", "#text": "Code de la sécurité sociale. - art. 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A modifié les dispositions suivantes :

- Code de la sécurité sociale.
Art. D242-6-4, Art. D242-6-9, Art. D242-6-5, Art. D242-6-10, Art. D242-6-6, Art. D242-6-11, Art. D242-6-14, Art. D242-6-15, Art. D242-6-12, Art. D242-6-16, Art. D242-6-13, Art. D242-6-17, Art. D242-6-18, Art. D242-6-14-1, Art. D242-6-19, Art. D242-6-20, Art. D242-6-21, Art. D242-6-22, Art. D242-6-23
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D242-6-1, Art. D242-6-2, Art. D242-6-3, Art. D242-6-4, Art. D242-6-5, Art. D242-6-6, Art. D242-6-7, Art. D242-6-8, Art. D242-6-9, Art. D242-6-10, Art. D242-6-11, Art. D242-6-12, Art. D242-6-13, Art. D242-6-15, Art. D242-6-16, Art. D242-6-17, Art. D242-6-18, Art. D242-6-19, Art. D242-6-20, Art. D242-6-21, Art. D242-6-22, Art. D242-6-23\n
\n

\n
\n
\n
\n
\n
\n
" } }, "LEGIARTI000022446544": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-6-9", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2011-04-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022446544", "URL": "article/LEGI/ARTI/00/00/22/44/65/LEGIARTI000022446544.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006781914", "@num": "2", "#text": "Arrêté du 16 septembre 1977 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665288", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-09-16" }, { "@id": "LEGIARTI000006781922", "@num": "6", "#text": "Arrêté du 16 septembre 1977 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665288", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-09-16" }, { "@id": "LEGIARTI000006789951", "@num": "1", "#text": "Arrêté du 17 octobre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555144", "@nortexte": "SANS9502262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-17" }, { "@id": "LEGIARTI000025134044", "@num": "3", "#text": "Arrêté du 27 mars 1996 - 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Les trois majorations mentionnées à l'article D. 242-6-3 sont déterminées de la façon suivante :

1° Une majoration forfaitaire correspondant à la couverture des accidents du trajet est fixée en pourcentage des salaires ;

2° Une majoration couvrant les frais de rééducation professionnelle, les charges de gestion du fonds national des accidents du travail, les dépenses liées aux prélèvements au profit des fonds visés à l'article R. 252-5, 50 % du montant du versement annuel mentionné à l'article L. 176-1, est calculée en pourcentage du taux brut augmenté de la majoration visée au 1° ci-dessus ;

3° Une majoration couvrant les dépenses correspondant aux compensations inter-régimes visées aux articles L. 134-7 et L. 134-15, les dépenses du fonds commun des accidents du travail visé à l'article L. 437-1, le montant des contributions de la branche accidents du travail et maladies professionnelles au financement du fonds d'indemnisation des victimes de l'amiante mentionné à l'article 53 de la loi n° 2000-1257 du 23 décembre 2000 et au fonds de cessation anticipée d'activité des travailleurs de l'amiante mentionné à l'article 41 de la loi n° 98-1194 du 23 décembre 1998 et la valeur du risque constituée par les dépenses inscrites au compte spécial visé à l'article D. 242-6-3 et 50 % du montant du versement annuel mentionné à l'article L. 176-1, est fixée en pourcentage des salaires.

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Les quatre majorations mentionnées à l'article D. 242-6-3 sont déterminées de la façon suivante :

1° Une majoration forfaitaire correspondant à la couverture des accidents du trajet est fixée en pourcentage des salaires ;

2° Une majoration couvrant les frais de rééducation professionnelle, les charges de gestion du fonds national des accidents du travail, les dépenses liées aux prélèvements au profit des fonds visés à l'article R. 252-5,50 % du montant du versement annuel mentionné à l'article L. 176-1, est calculée en pourcentage du taux brut augmenté de la majoration visée au 1° ci-dessus ;

" } }, "LEGIARTI000025089870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-6-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-04", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025089870", "URL": "article/LEGI/ARTI/00/00/25/08/98/LEGIARTI000025089870.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006781914", "@num": "2", "#text": "Arrêté du 16 septembre 1977 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665288", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-09-16" }, { "@id": "LEGIARTI000006781922", "@num": "6", "#text": "Arrêté du 16 septembre 1977 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665288", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1977-09-16" }, { "@id": "LEGIARTI000006789951", "@num": "1", "#text": "Arrêté du 17 octobre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555144", "@nortexte": "SANS9502262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-17" }, { "@id": "LEGIARTI000025134044", "@num": "3", "#text": "Arrêté du 27 mars 1996 - 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Les quatre majorations mentionnées à l'article D. 242-6-3 sont déterminées de la façon suivante :

1° Une majoration forfaitaire correspondant à la couverture des accidents du trajet est fixée en pourcentage des salaires ;

2° Une majoration couvrant les frais de rééducation professionnelle, les charges de gestion du fonds national des accidents du travail, les dépenses liées aux prélèvements au profit des fonds visés à l'article R. 252-5,50 % du montant du versement annuel mentionné à l'article L. 176-1, est calculée en pourcentage du taux brut augmenté de la majoration visée au 1° ci-dessus ;

3° Une majoration couvrant les dépenses correspondant aux compensations inter-régimes visées aux articles L. 134-7 et L. 134-15, les dépenses du fonds commun des accidents du travail visé à l'article L. 437-1, le montant des contributions de la branche accidents du travail et maladies professionnelles au financement du fonds d'indemnisation des victimes de l'amiante mentionné à l' article 53 de la loi n° 2000-1257 du 23 décembre 2000 et au fonds de cessation anticipée d'activité des travailleurs de l'amiante mentionné à l'article 41 de la loi n° 98-1194 du 23 décembre 1998 et la valeur du risque constituée par les dépenses inscrites au compte spécial visé à l'article D. 242-6-5 et 50 % du montant du versement annuel mentionné à l'article L. 176-1, est fixée en pourcentage des salaires.

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Pour le calcul des taux de cotisation dus au titre des agents statutaires des industries électriques et gazières, les majorations visées aux 1° et 3° de l'article D. 242-6-4 sont prises en compte pour le quart de leur valeur.

\n
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Les quatre majorations mentionnées à l'article D. 242-6-3 sont déterminées de la façon suivante :

\n
\n

1° Une majoration forfaitaire correspondant à la couverture des accidents du trajet est fixée en pourcentage des salaires ;

\n
\n

2° Une majoration couvrant les frais de rééducation professionnelle, les charges de gestion du fonds national des accidents du travail, les dépenses liées aux prélèvements au profit des fonds visés à l'article R. 252-5,50 % du montant du versement annuel mentionné à l'article L. 176-1, est calculée en pourcentage du taux brut augmenté de la majoration visée au 1° ci-dessus ;

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\n

3° Une majoration couvrant les dépenses correspondant aux compensations inter-régimes visées aux articles L. 134-7 et L. 134-15, les dépenses du fonds commun des accidents du travail visé à l'article L. 437-1, le montant des contributions de la branche accidents du travail et maladies professionnelles au financement du fonds d'indemnisation des victimes de l'amiante mentionné à l'article 53 de la loi n° 2000-1257 du 23 décembre 2000 et au fonds de cessation anticipée d'activité des travailleurs de l'amiante mentionné à l'article 41 de la loi n° 98-1194 du 23 décembre 1998, la valeur du risque constituée par les dépenses inscrites au compte spécial visé à l'article D. 242-6-5 et 50 % du montant du versement annuel mentionné à l'article L. 176-1, et les dépenses liées aux actes de terrorisme au sens de l'article L. 169-1, est fixée en pourcentage des salaires.

\n
\n

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Les quatre majorations mentionnées à l'article D. 242-6-3 sont déterminées de la façon suivante :

1° Une majoration forfaitaire correspondant à la couverture des accidents du trajet est fixée en pourcentage des salaires ;

2° Une majoration couvrant les frais de rééducation professionnelle, les charges de gestion du fonds national des accidents du travail, les dépenses liées aux prélèvements au profit des fonds visés à l'article R. 252-5,50 % du montant du versement annuel mentionné à l'article L. 176-1, est calculée en pourcentage du taux brut augmenté de la majoration visée au 1° ci-dessus ;

3° Une majoration couvrant les dépenses correspondant aux compensations inter-régimes visées aux articles L. 134-7 et L. 134-15, les dépenses du fonds commun des accidents du travail visé à l'article L. 437-1, le montant des contributions de la branche accidents du travail et maladies professionnelles au financement du fonds d'indemnisation des victimes de l'amiante mentionné à l'article 53 de la loi n° 2000-1257 du 23 décembre 2000 et au fonds de cessation anticipée d'activité des travailleurs de l'amiante mentionné à l'article 41 de la loi n° 98-1194 du 23 décembre 1998, la valeur du risque constituée par les dépenses inscrites au compte spécial visé à l'article D. 242-6-5 et 50 % du montant du versement annuel mentionné à l'article L. 176-1, et les dépenses liées aux actes de terrorisme au sens de l'article L. 169-1, est fixée en pourcentage des salaires.

4° Une majoration correspondant au montant de la contribution mentionnée à l'article L. 241-3 couvrant les dépenses supplémentaires engendrées par les départs en retraite à l'âge fixé en application de l'article L. 351-1-4 et les dépenses supplémentaires engendrées par le dispositif mentionné à l'article L. 4163-1 du code du travail est fixée en pourcentage des salaires.

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Les quatre majorations mentionnées à l'article D. 242-6-3 sont déterminées de la façon suivante :

1° Une majoration forfaitaire correspondant à la couverture des accidents du trajet est fixée en pourcentage des salaires ;

2° Une majoration couvrant les frais de rééducation et de reconversion professionnelles, les charges de gestion du fonds national des accidents du travail, les dépenses liées aux prélèvements au profit des fonds visés à l'article R. 252-5,50 % du montant du versement annuel mentionné à l'article L. 176-1, est calculée en pourcentage du taux brut augmenté de la majoration visée au 1° ci-dessus ;

3° Une majoration couvrant les dépenses correspondant aux compensations inter-régimes visées aux articles L. 134-7 et L. 134-15, les dépenses du fonds commun des accidents du travail visé à l'article L. 437-1, le montant des contributions de la branche accidents du travail et maladies professionnelles au financement du fonds d'indemnisation des victimes de l'amiante mentionné à l'article 53 de la loi n° 2000-1257 du 23 décembre 2000 et au fonds de cessation anticipée d'activité des travailleurs de l'amiante mentionné à l'article 41 de la loi n° 98-1194 du 23 décembre 1998, la valeur du risque constituée par les dépenses inscrites au compte spécial visé à l'article D. 242-6-5 et 50 % du montant du versement annuel mentionné à l'article L. 176-1, et les dépenses liées aux actes de terrorisme au sens de l'article L. 169-1, est fixée en pourcentage des salaires.

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R252-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194234", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Assurance accidents du travail et maladies professionnelles.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185515", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions propres à chaque branche", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172139", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations assises sur les rémunérations ou gains versés aux travailleurs salariés ou assimilés", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155797", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@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": "LEGIARTI000006735886", "@fin": "2012-01-01", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "1996-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022446544", "@fin": "2011-04-01", "@num": "D242-6-9", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023796194", "@fin": "2012-01-01", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025089870", "@fin": "2016-01-04", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031832436", "@fin": "2017-12-29", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2016-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036410159", "@fin": "2017-12-31", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036437105", "@fin": "2018-01-01", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036445962", "@fin": "2023-11-08", "@num": "D242-6-9", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048369605", "@fin": "2999-01-01", "@num": "D242-6-9", "@etat": "VIGUEUR", "@debut": "2023-11-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les quatre majorations mentionnées à l'article D. 242-6-3 sont déterminées de la façon suivante :

1° Une majoration forfaitaire correspondant à la couverture des accidents du trajet est fixée en pourcentage des salaires ;

2° Une majoration couvrant les frais de rééducation et de reconversion professionnelles, les charges de gestion du fonds national des accidents du travail, les dépenses liées aux prélèvements au profit des fonds visés à l'article R. 252-5, 50 % du montant du versement annuel mentionné à l'article L. 176-1, est calculée en pourcentage du taux brut augmenté de la majoration visée au 1° ci-dessus ;

3° Une majoration couvrant les dépenses correspondant aux compensations inter-régimes visées aux articles L. 134-6, L. 134-7 et L. 134-15, les dépenses mentionnées aux articles L. 437-1, L. 413-6, L. 413-10 et L. 413-11-2, le montant des contributions de la branche accidents du travail et maladies professionnelles au financement du fonds d'indemnisation des victimes de l'amiante mentionné à l'article 53 de la loi n° 2000-1257 du 23 décembre 2000 et au fonds de cessation anticipée d'activité des travailleurs de l'amiante mentionné à l'article 41 de la loi n° 98-1194 du 23 décembre 1998, la valeur du risque constituée par les dépenses inscrites au compte spécial visé à l'article D. 242-6-5 et 50 % du montant du versement annuel mentionné à l'article L. 176-1, et les dépenses liées aux actes de terrorisme au sens de l'article L. 169-1, est fixée en pourcentage des salaires.

" } }, "LEGIARTI000048369605": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-6-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-11-08" } }, "META_COMMUN": { "ID": "LEGIARTI000048369605", "URL": "article/LEGI/ARTI/00/00/48/36/96/LEGIARTI000048369605.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 du décret n° 2023-1024 du 6 novembre 2023, ces dispositions s'appliquent aux cotisations dues à compter du 1er janvier 2024.

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Les quatre majorations mentionnées à l'article D. 242-6-3 sont déterminées de la façon suivante :

1° Une majoration forfaitaire correspondant à la couverture des accidents du trajet est fixée en pourcentage des salaires ;

2° Une majoration couvrant les frais de rééducation et de reconversion professionnelles, les charges de gestion du fonds national des accidents du travail, les dépenses liées aux prélèvements au profit des fonds visés à l'article R. 252-5, le montant du versement annuel mentionné à l'article L. 176-1, le montant des dépenses correspondant aux compensations inter-régimes visées aux articles L. 134-6, L. 134-7 et L. 134-15, est calculée en pourcentage du taux brut augmenté de la majoration visée au 1° ci-dessus ;

3° Une majoration couvrant les dépenses mentionnées aux articles L. 437-1, L. 413-6, L. 413-10 et L. 413-11-2, le montant des contributions de la branche accidents du travail et maladies professionnelles au financement du fonds d'indemnisation des victimes de l'amiante mentionné à l'article 53 de la loi n° 2000-1257 du 23 décembre 2000 et au fonds de cessation anticipée d'activité des travailleurs de l'amiante mentionné à l'article 41 de la loi n° 98-1194 du 23 décembre 1998, la valeur du risque constituée par les dépenses inscrites au compte spécial visé à l'article D. 242-6-5 , et les dépenses liées aux actes de terrorisme au sens de l'article L. 169-1, est fixée en pourcentage des salaires.

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Article D242-6-18 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2012 (Code de la sécurité sociale)