{ "article": { "LEGIARTI000023262238": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023262238", "URL": "article/LEGI/ARTI/00/00/23/26/22/LEGIARTI000023262238.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023417400", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023271932", "@num": "L741-16", "#text": "Code rural et de la pêche maritime - art. L741-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023271929", "@num": "L751-17", "#text": "Code rural et de la pêche maritime - art. L751-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023271900", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023262199", "@fin": "2999-01-01", "#text": "SECTION 2 : DISPOSITIONS RELATIVES AUX RECETTES DES REGIMES OBLIGATOIRES DE BASE ET DES ORGANISMES CONCOURANT A LEUR FINANCEMENT", "@debut": "2010-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023262211", "@fin": "2999-01-01", "#text": "TROISIEME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET A L'EQUILIBRE GENERAL POUR 2011", "@debut": "2010-12-22" } ] }, "@cid": "JORFTEXT000023261006", "@nor": "BCRX1024856L", "@num": "2010-1594", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023261006", "@c_titre_court": "LOI n°2010-1594 du 20 décembre 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 (1)", "@debut": "2010-12-22", "@id_txt": "LEGITEXT000023262195", "@c_titre_court": "LOI n° 2010-1594 du 20 décembre 2010" } ], "@date_publi": "2010-12-21", "@date_signature": "2010-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000023262238", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023261093", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code rural
\n Art. L741-16, Art. L751-17\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L241-13\n
\n

\n
\n
" } }, "LEGIARTI000023271900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000023271900", "URL": "article/LEGI/ARTI/00/00/23/27/19/LEGIARTI000023271900.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@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": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - 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art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - 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I.-Les cotisations à la charge de l'employeur au titre des assurances sociales et des allocations familiales qui sont assises sur les gains et rémunérations inférieurs au salaire minimum de croissance majoré de 60 % font l'objet d'une réduction dégressive.

II.-Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 5424-1 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs.

Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.

III.-Le montant de la réduction est calculé chaque année civile, pour chaque salarié, selon des modalités fixées par décret. Il est égal au produit de la rémunération annuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre la rémunération annuelle du salarié telle que définie à l'article L. 242-1, hors rémunération des heures complémentaires et supplémentaires dans la limite, en ce qui concerne la majoration salariale correspondante, des taux de 25 % ou 50 %, selon le cas, prévus au I de l'article L. 212-5 du code du travail et à l'article L. 713-6 du code rural et de la pêche maritime et hors rémunération des temps de pause, d'habillage et de déshabillage versée en application d'une convention ou d'un accord collectif étendu en vigueur au 11 octobre 2007, et le salaire minimum de croissance calculé pour un an sur la base de la durée légale du travail. Lorsque le salarié est soumis à un régime d'heures d'équivalences payées à un taux majoré en application d'une convention ou d'un accord collectif étendu en vigueur au 1er janvier 2010, la majoration salariale correspondante est également déduite de la rémunération annuelle du salarié dans la limite d'un taux de 25 %. Pour les salariés qui ne sont pas employés à temps plein ou qui ne sont pas employés sur toute l'année, le salaire minimum de croissance pris en compte est celui qui correspond à la durée de travail prévue au contrat.

Le décret prévu à l'alinéa précédent précise les modalités de calcul de la réduction dans le cas des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.

La valeur maximale du coefficient est de 0,26. Elle est atteinte lorsque le rapport mentionné au premier alinéa du présent III est égal à 1. La valeur du coefficient devient nulle lorsque ce rapport est égal à 1,6.

Pour les gains et rémunérations versés par les employeurs de un à dix-neuf salariés au sens des articles L. 620-10 et L. 620-11 du code du travail, la valeur maximale du coefficient est de 0,281. Cette valeur est atteinte et devient nulle dans les conditions mentionnées à l'alinéa précédent.

Cette valeur maximale de 0,281 est également applicable aux groupements d'employeurs visés à l'article L. 127-1 du code du travail pour les salariés mis à la disposition, pour plus de la moitié du temps de travail effectué sur l'année, des membres de ces groupements qui ont un effectif de dix-neuf salariés au plus au sens de l'article L. 620-10 du code du travail.

IV.-Pour les salariés pour lesquels l'employeur est tenu à l'obligation d'indemnisation compensatrice de congé payé prévue à l'article L. 1251-19 du code du travail et dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.

V.-Les modalités selon lesquelles les cotisations dues au titre des rémunérations versées au cours d'un mois civil tiennent compte de cette réduction ainsi que les modalités de régularisation du différentiel éventuel entre la somme des montants de la réduction appliquée au cours de l'année et le montant calculé pour l'année sont précisées par décret.

VI.-Le bénéfice des dispositions du présent article est cumulable :

1° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;

2° Avec les déductions forfaitaires prévues à l'article L. 241-18.

Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception des cas prévus aux 1° et 2°, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.

VI.-L'employeur doit tenir à disposition des organismes de recouvrement des cotisations un document en vue du contrôle du respect des dispositions du présent article. Le contenu et la forme de ce document sont précisés par décret.

VII.-Lorsque l'employeur n'a pas rempli au cours d'une année civile l'obligation définie au 1° de l'article L. 2242-8 du code du travail dans les conditions prévues aux articles L. 2242-1 à L. 2242-4 du même code, le montant de la réduction est diminué de 10 % au titre des rémunérations versées cette même année. Il est diminué de 100 % lorsque l'employeur ne remplit pas cette obligation pour la troisième année consécutive.

VIII.-Le montant de la réduction est imputé sur les cotisations de sécurité sociale mentionnées au I dans des conditions définies par arrêté.

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Les dispositions de l'article L. 241-18 du code de la sécurité sociale sont applicables aux cotisations d'accidents du travail dues au titre des salariés agricoles.

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I. - Les employeurs relevant du régime de protection sociale des professions agricoles sont exonérés des cotisations patronales dues au titre des assurances sociales pour les travailleurs occasionnels qu'ils emploient.

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Les travailleurs occasionnels agricoles sont des salariés dont le contrat de travail relève du 3° de l'article L. 1242-2 ou de l'article L. 1242-3 du code du travail pour des tâches temporaires liées au cycle de la production animale et végétale, aux travaux forestiers et aux activités de transformation, de conditionnement et de commercialisation de produits agricoles lorsque ces activités, accomplies sous l'autorité d'un exploitant agricole, constituent le prolongement direct de l'acte de production.

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Cette exonération est déterminée conformément à un barème dégressif linéaire fixé par décret et tel que l'exonération soit totale pour une rémunération mensuelle inférieure ou égale au salaire minimum de croissance majoré de 150 % et devienne nulle pour une rémunération mensuelle égale ou supérieure au salaire minimum de croissance majoré de 200 %. Pour le calcul de l'exonération, la rémunération mensuelle et le salaire minimum de croissance sont définis dans les conditions prévues aux quatrième et cinquième phrases du premier alinéa du III de l'article L. 241-13 du code de la sécurité sociale dans leur rédaction en vigueur au 31 décembre 2010.

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II. - Les demandeurs d'emploi inscrits à ce titre sur la liste mentionnée au 3° de l'article L. 5312-1 du code du travail depuis une durée fixée par décret sont assimilés à des travailleurs occasionnels lorsqu'ils sont recrutés par contrat à durée indéterminée par un groupement d'employeurs exerçant des activités mentionnées au I.

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III. - Les rémunérations et gains des travailleurs occasionnels embauchés par les employeurs mentionnés au I du présent article dans le cadre du contrat de travail défini à l'article L. 718-4 ne donnent pas lieu à cotisations d'assurances sociales à la charge du salarié.

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IV. - Les rémunérations et gains des jeunes travailleurs occasionnels âgés de moins de vingt-six ans embauchés par les employeurs mentionnés au I du présent article ne donnent pas lieu à cotisations d'assurances sociales à la charge du salarié pendant une période n'excédant pas un mois par an et par salarié. Pour chaque salarié, le montant des rémunérations et gains exonérés est limité au produit du salaire minimum de croissance par le nombre d'heures rémunérées. Cette exonération ne s'applique pas pour les salariés employés dans le cadre du contrat défini à l'article L. 718-4.\n

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V. - Les coopératives d'utilisation du matériel agricole mettant des salariés à la disposition de leurs adhérents ne bénéficient pas des dispositions du présent article.

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VI. - Un décret fixe les modalités d'application du présent article, notamment la durée maximale d'exonération par année civile.

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Au-delà de la période maximale d'application de l'exonération mentionnée à l'alinéa précédent, l'employeur déclare à la caisse de mutualité sociale agricole, pour chaque salarié, s'il renonce à ladite exonération pendant la période où elle s'est appliquée, au profit de la réduction prévue par l'article L. 241-13 du code de la sécurité sociale sur l'ensemble de la période de travail.

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VII. - Le bénéfice des dispositions du présent article ne peut être cumulé avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations, à l'exception des exonérations prévues aux articles L. 741-5 et L. 751-18 du présent code et de la déduction forfaitaire prévue à l'article L. 241-18 du code de la sécurité sociale.

" } }, "LEGIARTI000023417400": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023417400", "URL": "article/LEGI/ARTI/00/00/23/41/74/LEGIARTI000023417400.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2010-1777 du 31 décembre 2010, article 1er : Le I de l'article 27 de la loi n° 2008-1258 du 3 décembre 2008 en faveur des revenus du travail entre en vigueur le 1er janvier 2013 sauf si le ratio, mentionné au 2° du III de l'article 27 de la loi susvisée, a diminué d'au moins 50 % sur la période 2010 et 2011.

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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - 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art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@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": "LEGIARTI000019866335", "@num": "27", "#text": "LOI n°2008-1258\r\n du 3 décembre 2008 - art. 27 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000021580143", "@num": "115", "#text": "LOI n°2009-1674\r\n du 30 décembre 2009 - art. 115", "@sens": "source", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023262238", "@num": "12", "#text": "LOI n°2010-1594\r\n du 20 décembre 2010 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023347361", "@num": "201", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 201 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025007622", "@num": "16", "#text": "LOI n°2011-1906\r\n du 21 décembre 2011 - art. 16 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025005833", "@nortexte": "BCRX1125833L", "@numtexte": "2011-1906", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000025048395", "@num": "114", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 114 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000026295869", "@num": "2", "#text": "LOI n°2012-354\r\n du 14 mars 2012 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000026289957", "@num": "1", "#text": "LOI n°2012-958\r\n du 16 août 2012 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGITEXT000029048008", "#text": "Arrêté du 16 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029044867", "@nortexte": "AFSS1411337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-16" }, { "@id": "LEGIARTI000029995485", "@num": "20", "#text": "LOI n°2014-1653 du 29 décembre 2014 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGITEXT000037446854", "#text": "Décret n°2018-821 du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000038794987", "@num": "1", "#text": "Arrêté du 8 juillet 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038792381", "@nortexte": "CPAS1905753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-08" }, { "@id": "LEGIARTI000043314461", "@num": "50-10", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGITEXT000052206604", "#text": "Arrêté du 4 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039626366", "@nortexte": "CPAS1934943A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000052209695", "@num": "1", "#text": "Arrêté du 4 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039626366", "@nortexte": "CPAS1934943A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - 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II.-Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 5422-13 du code du travail et aux salariés mentionnés au 3° de l'article L. 5424-1 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs.

III.-Le montant de la réduction est calculé chaque année civile, pour chaque salarié, selon des modalités fixées par décret. Il est égal au produit de la rémunération annuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre la rémunération annuelle du salarié telle que définie à l'article L. 242-1, hors rémunération des temps de pause, d'habillage et de déshabillage versée en application d'une convention ou d'un accord collectif étendu en vigueur au 11 octobre 2007 et le salaire minimum de croissance calculé pour un an sur la base de la durée légale du travail augmentée, le cas échéant, du nombre d'heures complémentaires ou supplémentaires, sans prise en compte des majorations auxquelles elles donnent lieu. Lorsque le salarié est soumis à un régime d'heures d'équivalences payées à un taux majoré en application d'une convention ou d'un accord collectif étendu en vigueur au 1er janvier 2010, la majoration salariale correspondante est également déduite de la rémunération annuelle du salarié dans la limite d'un taux de 25 %. Pour les salariés qui ne sont pas employés à temps plein ou qui ne sont pas employés sur toute l'année, le salaire minimum de croissance pris en compte est celui qui correspond à la durée de travail prévue au contrat.

La valeur du coefficient décroît en fonction du rapport mentionné au premier alinéa du présent III et devient nulle lorsque ce rapport est égal à 1,6.

La valeur maximale du coefficient est égale à 0,281 dans les cas suivants :

1° Pour les gains et rémunérations versés par les employeurs de moins de vingt salariés ;

2° Pour les gains et rémunérations versés par les groupements d'employeurs visés aux articles L. 1253-1 et L. 1253-2 du code du travail pour les salariés mis à la disposition, pour plus de la moitié du temps de travail effectué sur l'année, des membres de ces groupements qui ont un effectif de moins de vingt salariés.

Elle est fixée par décret à 0,26 pour les autres employeurs.

IV.-Pour les salariés pour lesquels l'employeur est tenu à l'obligation d'indemnisation compensatrice de congé payé prévue à l'article L. 1251-19 du code du travail et dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 3141-30 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.

VI.-Le bénéfice des dispositions du présent article est cumulable avec les déductions forfaitaires prévues à l'article L. 241-18 et avec l'exonération prévue à l'article L. 741-15-1 du code rural et de la pêche maritime.

Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception du cas prévus à l'alinéa précédent, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.

VII Lorsque l'employeur n'a pas rempli au cours d'une année civile l'obligation définie au 1° de l'article L. 2242-8 du code du travail dans les conditions prévues aux articles L. 2242-1 à L. 2242-4 du même code, le montant de la réduction est diminué de 10 % au titre des rémunérations versées cette même année. Il est diminué de 100 % lorsque l'employeur ne remplit pas cette obligation pour la troisième année consécutive.

VIII.-Le montant de la réduction est imputé sur les cotisations de sécurité sociale mentionnées au I dans des conditions définies par arrêté.

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Article 12 ENTIEREMENT_MODIF (LOI n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 (1))