{ "article": { "LEGIARTI000023388505": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023388505", "URL": "article/LEGI/ARTI/00/00/23/38/85/LEGIARTI000023388505.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023414733", "@num": "D741-60", "#text": "Code rural et de la pêche maritime - art. D741-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736085", "@num": "D241-7", "#text": "Code de la sécurité sociale. - art. D241-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736092", "@num": "D241-8", "#text": "Code de la sécurité sociale. - art. D241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "cinquième alinéa de l'article D. 741-60 du code rural", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000023336753", "@nor": "ETSS1033310D", "@num": "2010-1779", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-1779 du 31 décembre 2010 relatif aux modalités de calcul de la réduction générale de cotisations patronales de sécurité sociale et pris pour l'application de l'article L. 241-13 du code de la sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023336753", "@c_titre_court": "Décret n°2010-1779 du 31 décembre 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-1779 du 31 décembre 2010 relatif aux modalités de calcul de la réduction générale de cotisations patronales de sécurité sociale et pris pour l'application de l'article L. 241-13 du code de la sécurité sociale", "@debut": "2011-01-02", "@id_txt": "LEGITEXT000023388497", "@c_titre_court": "Décret n°2010-1779 du 31 décembre 2010" } ], "@ministere": "Ministère du travail, de l'emploi et de la santé", "@date_publi": "2011-01-01", "@date_signature": "2010-12-31" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000023388505", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023336772", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code rural
\n Art. D741-60\n
\n

\n
" } }, "LEGIARTI000006736085": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-09-22", "DATE_DEBUT": "1995-08-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006736085", "URL": "article/LEGI/ARTI/00/00/06/73/60/LEGIARTI000006736085.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D07AXXAA" } }, "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": "LEGIARTI000006770891", "@num": "1", "#text": "Décret n°95-943 du 25 août 1995 - art. 1 () JORF 26 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@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": "LEGIARTI000019970803", "@num": "2", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000023388497", "#text": "Décret n°2010-1779 du 31 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000025340422", "@num": "2", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000038004962", "@num": "4", "#text": "Décret n°2018-1356 du 28 décembre 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884638", "@nortexte": "CPAS1835058D", "@numtexte": "2018-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042867246", "@num": "2", "#text": "Décret n°2020-1719 du 28 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042748814", "@nortexte": "SSAS2035986D", "@numtexte": "2020-1719", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000044943823", "@num": "2", "#text": "Décret n°2021-1936 du 30 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044793095", "@nortexte": "SSAS2137837D", "@numtexte": "2021-1936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046838252", "@num": "2", "#text": "Décret n°2022-1700 du 28 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046836580", "@nortexte": "ECOS2236465D", "@numtexte": "2022-1700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000047987175", "@num": "3", "#text": "Décret n°2023-801 du 21 août 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047986421", "@nortexte": "ECOS2312946D", "@numtexte": "2023-801", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048807093", "@num": "1", "#text": "Décret n°2023-1329 du 29 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727890", "@nortexte": "ECOS2335368D", "@numtexte": "2023-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000033606427", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. D241-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987509", "@num": "D241-11", "#text": "Code de la sécurité sociale. - art. D241-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735824", "@num": "D241-13", "#text": "Code de la sécurité sociale. - art. D241-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786254", "@num": "D241-26", "#text": "Code de la sécurité sociale. - art. D241-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852528", "@num": "D241-3-2", "#text": "Code de la sécurité sociale. - art. D241-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026406992", "@num": "D241-8", "#text": "Code de la sécurité sociale. - art. D241-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736098", "@num": "D241-9", "#text": "Code de la sécurité sociale. - art. D241-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038043378", "@num": "D711-10", "#text": "Code de la sécurité sociale. - art. D711-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067305", "@num": "D711-7", "#text": "Code de la sécurité sociale. - art. D711-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852472", "@num": "D711-9", "#text": "Code de la sécurité sociale. - art. 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L241-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022140600", "@num": "D741-60", "#text": "Code rural - art. D741-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067288", "@num": "D741-102", "#text": "Code rural et de la pêche maritime - art. D741-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172138", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions communes.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155796", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@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": "LEGIARTI000006736085", "@fin": "1996-09-22", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "1995-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736086", "@fin": "1998-01-03", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "1996-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736087", "@fin": "2003-06-12", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "1998-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736088", "@fin": "2005-02-06", "@num": "D241-7", "@etat": "MODIFIE", "@debut": 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"LIEN_ART": { "@id": "LEGIARTI000033771970", "@fin": "2018-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036467568", "@fin": "2018-09-30", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037456364", "@fin": "2019-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2018-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038043333", "@fin": "2020-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041460935", "@fin": "2020-02-27", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041639738", "@fin": "2020-12-30", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2020-02-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042869486", "@fin": "2022-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2020-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044944431", "@fin": "2023-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046843821", "@fin": "2023-08-24", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047987478", "@fin": "2023-12-31", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2023-08-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048852497", "@fin": "2999-01-01", "@num": "D241-7", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Pour l'application de l'article L. 241-13, est prise en compte la valeur la plus élevée du salaire minimum de croissance en vigueur au cours de la période d'emploi rémunérée.

\n
" } }, "LEGIARTI000006736086": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-01-03", "DATE_DEBUT": "1996-09-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006736086", "URL": "article/LEGI/ARTI/00/00/06/73/60/LEGIARTI000006736086.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D07AXXAB" } }, "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": "LEGIARTI000006771487", "@num": "1", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 1 () JORF 22 septembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@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": "LEGIARTI000019970803", "@num": "2", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000023388497", "#text": "Décret n°2010-1779 du 31 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000025340422", "@num": "2", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000038004962", "@num": "4", "#text": "Décret n°2018-1356 du 28 décembre 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884638", "@nortexte": "CPAS1835058D", "@numtexte": "2018-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042867246", "@num": "2", "#text": "Décret n°2020-1719 du 28 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042748814", "@nortexte": "SSAS2035986D", "@numtexte": "2020-1719", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000044943823", "@num": "2", "#text": "Décret n°2021-1936 du 30 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044793095", "@nortexte": "SSAS2137837D", "@numtexte": "2021-1936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046838252", "@num": "2", "#text": "Décret n°2022-1700 du 28 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046836580", "@nortexte": "ECOS2236465D", "@numtexte": "2022-1700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000047987175", "@num": "3", "#text": "Décret n°2023-801 du 21 août 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047986421", "@nortexte": "ECOS2312946D", "@numtexte": "2023-801", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048807093", "@num": "1", "#text": "Décret n°2023-1329 du 29 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727890", "@nortexte": "ECOS2335368D", "@numtexte": "2023-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000033606427", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. 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La réduction prévue à l'article L. 241-13 est égale à la différence entre le plafond mentionné au premier alinéa de cet article et le montant des gains et rémunérations tels que définis à l'article L. 242-1 versés au salarié au cours d'un mois civil multipliée par un coefficient égal à 0,55 lorsque ce montant est égal ou supérieur à 169 fois le salaire minimum de croissance et à ce montant multiplié par un coefficient égal à 0,182 lorsqu'il est inférieur à 169 fois le salaire minimum de croissance.

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Pour l'application de l'article L. 241-13, est prise en compte la valeur la plus élevée du salaire minimum de croissance en vigueur au cours de la période d'emploi rémunérée.

\n
" } }, "LEGIARTI000006736087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-06-12", "DATE_DEBUT": "1998-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006736087", "URL": "article/LEGI/ARTI/00/00/06/73/60/LEGIARTI000006736087.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D07AXXAC" } }, "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": "LEGIARTI000006771984", "@num": "2", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 2 () JORF 3 janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@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": "LEGIARTI000019970803", "@num": "2", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000023388497", "#text": "Décret n°2010-1779 du 31 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000025340422", "@num": "2", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000038004962", "@num": "4", "#text": "Décret n°2018-1356 du 28 décembre 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884638", "@nortexte": "CPAS1835058D", "@numtexte": "2018-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042867246", "@num": "2", "#text": "Décret n°2020-1719 du 28 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042748814", "@nortexte": "SSAS2035986D", "@numtexte": "2020-1719", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000044943823", "@num": "2", "#text": "Décret n°2021-1936 du 30 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044793095", "@nortexte": "SSAS2137837D", "@numtexte": "2021-1936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046838252", "@num": "2", "#text": "Décret n°2022-1700 du 28 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046836580", "@nortexte": "ECOS2236465D", "@numtexte": "2022-1700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000047987175", "@num": "3", "#text": "Décret n°2023-801 du 21 août 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047986421", "@nortexte": "ECOS2312946D", "@numtexte": "2023-801", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048807093", "@num": "1", "#text": "Décret n°2023-1329 du 29 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727890", "@nortexte": "ECOS2335368D", "@numtexte": "2023-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000033606427", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. 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La réduction prévue à l'article L. 241-13 est égale à la différence entre le plafond mentionné au premier alinéa de cet article et le montant des gains et rémunérations tels que définis à l'article L. 242-1 versés au salarié au cours d'un mois civil multipliée par un coefficient égal à 0,607 lorsque ce montant est égal ou supérieur à 169 fois le salaire minimum de croissance et à ce montant multiplié par un coefficient égal à 0,182 lorsqu'il est inférieur à 169 fois le salaire minimum de croissance.

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Pour l'application de l'article L. 241-13, est prise en compte la valeur la plus élevée du salaire minimum de croissance en vigueur au cours de la période d'emploi rémunérée.

\n
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I. - La réduction prévue à l'article L. 241-13 est égale au produit de la rémunération mensuelle brute versée au salarié par le coefficient mentionné au III de l'article L. 241-13. Ce coefficient est déterminé par application de la formule suivante :
\n Coefficient =
\n (0,26/0,7) x (1,7 x SMIC x nombre d'heures rémunérées/rémunération mensuelle brute - 1)
\n
Pour ce calcul :
\n
1. Le SMIC est le taux horaire du salaire minimum de croissance prévu par l'article L. 141-4 du code du travail. Il est pris en compte pour sa valeur la plus élevée en vigueur au cours de la période d'emploi rémunérée.
\n
2. Le nombre d'heures rémunérées correspond au nombre d'heures de travail auquel se rapporte la rémunération brute versée au cours du mois civil considéré.
\n
3. La rémunération mensuelle brute est constituée des gains et rémunérations tels que définis à l'article L. 242-1 versés au salarié au cours du mois civil.
\n
4. En cas de suspension du contrat de travail avec maintien total ou partiel de la rémunération mensuelle brute du salarié, le nombre d'heures rémunérées pris en compte au titre de ces périodes de suspension est égal au produit de la durée de travail que le salarié aurait effectuée s'il avait continué à travailler par le pourcentage de la rémunération demeuré à la charge de l'employeur et soumis à cotisations.
\n
5. Le résultat obtenu par application de cette formule est arrondi à trois décimales, au millième le plus proche. S'il est supérieur à 0,260, il est pris en compte pour une valeur égale à 0,260.
\n
II. - Pour les salariés d'une entreprise de travail temporaire mis à disposition au cours d'un mois civil auprès de plusieurs entreprises utilisatrices, le montant mensuel de la réduction est la somme des réductions appliquées à la rémunération brute versée au salarié au titre de chaque mission effectuée au cours de ce mois. Le coefficient mentionné au I est déterminé pour chaque mission, la formule de calcul intégrant la rémunération brute afférente et le nombre d'heures rémunérées auquel elle se rapporte.
\n
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I. - La réduction prévue à l'article L. 241-13 est égale au produit de la rémunération mensuelle brute versée au salarié par le coefficient mentionné au III de l'article L. 241-13. Ce coefficient est déterminé par application de la formule suivante :
\n Coefficient =
\n (0,26/0,6) x (1,6 x SMIC x nombre d'heures rémunérées/rémunération mensuelle brute - 1)
\n
Pour ce calcul :
\n
1. Le SMIC est le taux horaire du salaire minimum de croissance prévu par l'article L. 141-4 du code du travail. Il est pris en compte pour sa valeur la plus élevée en vigueur au cours de la période d'emploi rémunérée.
\n
2. Le nombre d'heures rémunérées correspond au nombre d'heures de travail auquel se rapporte la rémunération brute versée au cours du mois civil considéré.
\n
3. La rémunération mensuelle brute est constituée des gains et rémunérations tels que définis à l'article L. 242-1 versés au salarié au cours du mois civil.
\n
4. En cas de suspension du contrat de travail avec maintien total ou partiel de la rémunération mensuelle brute du salarié, le nombre d'heures rémunérées pris en compte au titre de ces périodes de suspension est égal au produit de la durée de travail que le salarié aurait effectuée s'il avait continué à travailler par le pourcentage de la rémunération demeuré à la charge de l'employeur et soumis à cotisations.
\n
5. Le résultat obtenu par application de cette formule est arrondi à trois décimales, au millième le plus proche. S'il est supérieur à 0,260, il est pris en compte pour une valeur égale à 0,260.
\n
II. - Pour les salariés d'une entreprise de travail temporaire mis à disposition au cours d'un mois civil auprès de plusieurs entreprises utilisatrices, le montant mensuel de la réduction est la somme des réductions appliquées à la rémunération brute versée au salarié au titre de chaque mission effectuée au cours de ce mois. Le coefficient mentionné au I est déterminé pour chaque mission, la formule de calcul intégrant la rémunération brute afférente et le nombre d'heures rémunérées auquel elle se rapporte.
\n
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I. - La réduction prévue à l'article L. 241-13 est égale au produit de la rémunération mensuelle brute versée au salarié par le coefficient mentionné au III de l'article L. 241-13. Ce coefficient est déterminé par application de la formule suivante :
\n Coefficient =
\n (0,26/0,6) x (1,6 x SMIC x nombre d'heures rémunérées/rémunération mensuelle brute - 1)
\n
Pour les employeurs de un à dix-neuf salariés mentionnés au quatrième alinéa du III de l'article L. 241-13, le coefficient fixé au premier alinéa est déterminé par application de la formule suivante :
\n
Pour l'application du quatrième alinéa du III de l'article L. 241-13, l'effectif de l'entreprise est apprécié au 31 décembre, tous établissements confondus, en fonction de la moyenne, au cours de l'année civile, des effectifs déterminés chaque mois conformément aux dispositions des articles L. 620-10 et L. 620-11 du code du travail.
\n
Cet effectif détermine la formule applicable pour le calcul des cotisations dues au titre des gains et rémunérations versés à compter du 1er janvier de l'année suivante et pour la durée de celle-ci.
\n
Pour ce calcul :
\n
1. Le SMIC est le taux horaire du salaire minimum de croissance prévu par l'article L. 141-4 du code du travail. Il est pris en compte pour sa valeur la plus élevée en vigueur au cours de la période d'emploi rémunérée.
\n
2. Le nombre d'heures rémunérées correspond au nombre d'heures de travail auquel se rapporte la rémunération brute versée au cours du mois civil considéré.
\n
3. La rémunération mensuelle brute est constituée des gains et rémunérations tels que définis à l'article L. 242-1 versés au salarié au cours du mois civil.
\n
4. En cas de suspension du contrat de travail avec maintien total ou partiel de la rémunération mensuelle brute du salarié, le nombre d'heures rémunérées pris en compte au titre de ces périodes de suspension est égal au produit de la durée de travail que le salarié aurait effectuée s'il avait continué à travailler par le pourcentage de la rémunération demeuré à la charge de l'employeur et soumis à cotisations.
\n
5. Le résultat obtenu par application de l'une ou l'autre de ces formules est arrondi à trois décimales, au millième le plus proche. Pour les entreprises de un à dix-neuf salariés, il est pris en compte pour une valeur égale à 0,281 s'il est supérieur à 0,281. Pour les entreprises de plus de dix-neuf salariés, il est pris en compte pour une valeur égale à 0,260 s'il est supérieur à 0,260.
\n
II. - Pour les salariés d'une entreprise de travail temporaire mis à disposition au cours d'un mois civil auprès de plusieurs entreprises utilisatrices, le montant mensuel de la réduction est la somme des réductions appliquées à la rémunération brute versée au salarié au titre de chaque mission effectuée au cours de ce mois. Le coefficient mentionné au I est déterminé pour chaque mission, la formule de calcul intégrant la rémunération brute afférente et le nombre d'heures rémunérées auquel elle se rapporte.
\n
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I. - La réduction prévue à l'article L. 241-13 est égale au produit de la rémunération mensuelle brute versée au salarié par le coefficient mentionné au III de l'article L. 241-13. Ce coefficient est déterminé par application de la formule suivante :
\n Coefficient =
\n (0,260/0,6) x (1,6 x montant mensuel du SMIC/rémunération mensuelle brute hors heures supplémentaires et complémentaires - 1)
\n
Pour les employeurs de un à dix-neuf salariés mentionnés au quatrième alinéa du III de l'article L. 241-13, le coefficient fixé au premier alinéa est déterminé par application de la formule suivante :
\n Coefficient =
\n (0,281/0,6) x (1,6 x montant mensuel du SMIC/rémunération mensuelle brute hors heures supplémentaires et complémentaires - 1)
\n
1. Le montant mensuel du salaire minimum de croissance à prendre en compte est égal à la valeur de 151,67 fois le salaire minimum de croissance prévu par l'article L. 141-2 du code du travail. Pour les salariés dont la rémunération contractuelle n'est pas fixée pour l'ensemble du mois considéré sur la base d'une durée hebdomadaire, ou rapportée à la durée du cycle, de 35 heures ou d'une durée annuelle de 1 607 heures, le montant mensuel du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail ou de la durée équivalente au sens du cinquième alinéa de l'article L. 212-4 du code du travail, hors heures supplémentaires et complémentaires au sens de l'article 81 quater du code général des impôts, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.
\n
2. La rémunération mensuelle brute hors heures supplémentaires et complémentaires est constituée des gains et rémunérations tels que définis à l'article L. 242-1, versés au salarié au cours du mois civil, à l'exclusion de la rémunération des heures complémentaires et supplémentaires dans la limite, en ce qui concerne la majoration salariale correspondante, des taux de 25 % ou de 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.
\n
3. En cas de suspension du contrat de travail avec maintien partiel de la rémunération mensuelle brute du salarié, le montant mensuel du salaire minimum de croissance pris en compte pour le calcul du coefficient est réduit selon le pourcentage de la rémunération demeurée à la charge de l'employeur et soumise à cotisations.
\n
4. Le résultat obtenu par application de l'une ou l'autre de ces formules est arrondi à trois décimales, au millième le plus proche. Pour les entreprises de un à dix-neuf salariés, il est pris en compte pour une valeur égale à 0,281 s'il est supérieur à 0,281. Pour les entreprises de plus de dix-neuf salariés, il est pris en compte pour une valeur égale à 0,260 s'il est supérieur à 0,260.
\n
II. - Pour les salariés d'une entreprise de travail temporaire mis à disposition au cours d'un mois civil auprès de plusieurs entreprises utilisatrices, le montant mensuel de la réduction est la somme des réductions appliquées à la rémunération brute versée au salarié au titre de chaque mission effectuée au cours de ce mois. Le coefficient mentionné au I est déterminé pour chaque mission.
\n
" } }, "LEGIARTI000006736092": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-09-22", "DATE_DEBUT": "1995-08-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006736092", "URL": "article/LEGI/ARTI/00/00/06/73/60/LEGIARTI000006736092.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D08AXXAA" } }, "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": "LEGIARTI000006770891", "@num": "1", "#text": "Décret n°95-943 du 25 août 1995 - art. 1 () JORF 26 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006771904", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771906", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@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": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000006736102", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. 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D981-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597717", "@num": "D741-61-3", "#text": "Code rural - art. D741-61-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597725", "@num": "D741-63-3", "#text": "Code rural - art. D741-63-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597735", "@num": "D741-70-6", "#text": "Code rural - art. D741-70-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918655", "@num": "D741-60", "#text": "Code rural et de la pêche maritime - art. 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En application du deuxième alinéa de l'article L. 241-13, le montant maximal de la réduction visée à l'article D. 241-7 est égal au produit de 169 fois la valeur du salaire minimum de croissance applicable à la rémunération versée par 0,128.

\n
\n
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\n
" } }, "LEGIARTI000006736094": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-02-06", "DATE_DEBUT": "2003-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006736094", "URL": "article/LEGI/ARTI/00/00/06/73/60/LEGIARTI000006736094.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D08AXXAC" } }, "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": "LEGIARTI000006771904", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771906", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006780968", "@num": "1", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 1 () JORF 12 juin 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "MODIFICATION", "@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": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000006647314", "@num": "L212-15-3", "#text": "Code du travail - art. L212-15-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736102", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. D241-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735819", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735823", "@num": "D241-13", "#text": "Code de la sécurité sociale. - art. D241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735813", "@num": "D241-5-7", "#text": "Code de la sécurité sociale. - art. D241-5-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736085", "@num": "D241-7", "#text": "Code de la sécurité sociale. - art. D241-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736098", "@num": "D241-9", "#text": "Code de la sécurité sociale. - art. D241-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987523", "@num": "D752-7", "#text": "Code de la sécurité sociale. - art. D752-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645604", "@num": "D981-3", "#text": "Code du travail - art. D981-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597717", "@num": "D741-61-3", "#text": "Code rural - art. D741-61-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597725", "@num": "D741-63-3", "#text": "Code rural - art. D741-63-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597735", "@num": "D741-70-6", "#text": "Code rural - art. D741-70-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918655", "@num": "D741-60", "#text": "Code rural et de la pêche maritime - art. D741-60 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172138", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions communes.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155796", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@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": "LEGIARTI000006736092", "@fin": "1996-09-22", "@num": "D241-8", "@etat": "MODIFIE", "@debut": "1995-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736093", "@fin": "2003-06-12", "@num": "D241-8", "@etat": "MODIFIE", "@debut": "1996-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736094", "@fin": "2005-02-06", "@num": "D241-8", "@etat": "MODIFIE", "@debut": "2003-06-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006736095", "@fin": "2007-09-25", "@num": "D241-8", "@etat": "ABROGE", "@debut": "2005-02-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023414716", "@fin": "2012-05-07", "@num": "D241-8", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026406992", "@fin": "2999-01-01", "@num": "D241-8", "@etat": "VIGUEUR", "@debut": "2012-09-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Pour les salariés dont la rémunération ne peut être déterminée au cours du mois en fonction d'un nombre d'heures de travail rémunérées, le nombre d'heures de travail pris en compte au titre du calcul du coefficient mentionné à l'article D. 241-7 est réputé égal :
\n
1. Pour les salariés dont la durée du travail est fixée par une convention individuelle de forfait annuel en jours, au produit de la durée légale du travail calculée sur le mois et du rapport entre ce forfait et le plafond maximal de deux cent dix-sept jours prévu au III de l'article L. 212-15-3 du code du travail.
\n
2. Pour les salariés dont la durée du travail est fixée par une convention individuelle de forfait annuel en heures, à cinquante-deux douzièmes de leur durée moyenne hebdomadaire de travail.
\n
3. Pour les autres salariés, à l'application de la durée collective du travail applicable dans l'établissement ou la partie de l'établissement où est employé le salarié calculée sur le mois lorsque la rémunération versée au cours du mois est au moins égale au produit de cette durée collective par la valeur du salaire minimum de croissance. Si leur rémunération est inférieure à cette rémunération de référence d'une activité à temps plein, le nombre d'heures déterminé comme ci-dessus est réduit selon le rapport entre la rémunération versée et cette rémunération de référence.
\n
II. - Dans les cas visés au I, lorsque la période d'emploi rémunérée couvre une partie du mois civil, le nombre d'heures rémunérées au cours du mois est réputé égal au produit du nombre de jours calendaires compris dans la période par un trentième du nombre d'heures reconstitué conformément aux dispositions prévues au I.
\n
Par dérogation à l'alinéa précédent, si le contrat de travail du salarié est suspendu avec maintien total ou partiel de sa rémunération mensuelle brute, le nombre d'heures pris en compte au titre de ces périodes de suspension est égal au produit du nombre d'heures rémunérées reconstitué conformément aux dispositions du I par le pourcentage de la rémunération demeuré à la charge de l'employeur et soumise à cotisations.
\n
Pour l'application de ces dispositions, dans le cas des salariés mentionnés au 3 du I, la rémunération à comparer à la rémunération de référence d'une activité à temps plein est celle qu'aurait perçue le salarié s'il avait effectué son activité sur la totalité du mois civil.
" } }, "LEGIARTI000006736095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-25", "DATE_DEBUT": "2005-02-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006736095", "URL": "article/LEGI/ARTI/00/00/06/73/60/LEGIARTI000006736095.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D08AXXAD" } }, "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": "LEGIARTI000006771904", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771906", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@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": "LEGIARTI000006238470", "@num": "2", "#text": "Décret n°2005-88 du 4 février 2005 - art. 2 () JORF 6 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000787840", "@nortexte": "SANS0424349D", "@numtexte": "2005-88", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-04" }, { "@id": "LEGIARTI000006268332", "@num": "1", "#text": "Décret n°2007-1380 du 24 septembre 2007 - art. 1 () JORF 25 septembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000650698", "@nortexte": "BCFS0765012D", "@numtexte": "2007-1380", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-24" }, { "@id": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000006736102", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. D241-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735819", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735823", "@num": "D241-13", "#text": "Code de la sécurité sociale. - art. D241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735813", "@num": "D241-5-7", "#text": "Code de la sécurité sociale. - art. D241-5-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736085", "@num": "D241-7", "#text": "Code de la sécurité sociale. - art. D241-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736098", "@num": "D241-9", "#text": "Code de la sécurité sociale. - art. D241-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987523", "@num": "D752-7", "#text": "Code de la sécurité sociale. - art. D752-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645604", "@num": "D981-3", "#text": "Code du travail - art. D981-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597717", "@num": "D741-61-3", "#text": "Code rural - art. D741-61-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597725", "@num": "D741-63-3", "#text": "Code rural - art. D741-63-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597735", "@num": "D741-70-6", "#text": "Code rural - art. D741-70-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918655", "@num": "D741-60", "#text": "Code rural et de la pêche maritime - art. D741-60 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172138", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions communes.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155796", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@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": "LEGIARTI000006736092", "@fin": "1996-09-22", "@num": "D241-8", "@etat": "MODIFIE", "@debut": "1995-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736093", "@fin": "2003-06-12", "@num": "D241-8", "@etat": "MODIFIE", "@debut": "1996-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736094", "@fin": "2005-02-06", "@num": "D241-8", "@etat": "MODIFIE", "@debut": "2003-06-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006736095", "@fin": "2007-09-25", "@num": "D241-8", "@etat": "ABROGE", "@debut": "2005-02-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023414716", "@fin": "2012-05-07", "@num": "D241-8", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026406992", "@fin": "2999-01-01", "@num": "D241-8", "@etat": "VIGUEUR", "@debut": "2012-09-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Pour les salariés dont la rémunération ne peut être déterminée au cours du mois en fonction d'un nombre d'heures de travail rémunérées, le nombre d'heures de travail pris en compte au titre du calcul du coefficient mentionné à l'article D. 241-7 est réputé égal :
\n
1. Pour les salariés dont la durée du travail est fixée par une convention individuelle de forfait annuel en jours, au produit de la durée légale du travail calculée sur le mois et du rapport entre ce forfait et deux cent dix-huit jours.
\n
2. Pour les salariés dont la durée du travail est fixée par une convention individuelle de forfait annuel en heures, à cinquante-deux douzièmes de leur durée moyenne hebdomadaire de travail.
\n
3. Pour les autres salariés, à l'application de la durée collective du travail applicable dans l'établissement ou la partie de l'établissement où est employé le salarié calculée sur le mois lorsque la rémunération versée au cours du mois est au moins égale au produit de cette durée collective par la valeur du salaire minimum de croissance. Si leur rémunération est inférieure à cette rémunération de référence d'une activité à temps plein, le nombre d'heures déterminé comme ci-dessus est réduit selon le rapport entre la rémunération versée et cette rémunération de référence.
\n
II. - Dans les cas visés au I, lorsque la période d'emploi rémunérée couvre une partie du mois civil, le nombre d'heures rémunérées au cours du mois est réputé égal au produit du nombre de jours calendaires compris dans la période par un trentième du nombre d'heures reconstitué conformément aux dispositions prévues au I.
\n
Par dérogation à l'alinéa précédent, si le contrat de travail du salarié est suspendu avec maintien total ou partiel de sa rémunération mensuelle brute, le nombre d'heures pris en compte au titre de ces périodes de suspension est égal au produit du nombre d'heures rémunérées reconstitué conformément aux dispositions du I par le pourcentage de la rémunération demeuré à la charge de l'employeur et soumise à cotisations.
\n
Pour l'application de ces dispositions, dans le cas des salariés mentionnés au 3 du I, la rémunération à comparer à la rémunération de référence d'une activité à temps plein est celle qu'aurait perçue le salarié s'il avait effectué son activité sur la totalité du mois civil.
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I. - La réduction prévue à l'article L. 241-13 est égale au produit de la rémunération mensuelle brute versée au salarié par le coefficient mentionné au III de l'article L. 241-13. Ce coefficient est déterminé par application de la formule suivante :

Coefficient =

(0,260/0,6) x (1,6 x montant mensuel du SMIC/rémunération mensuelle brute hors heures supplémentaires et complémentaires - 1)

\n
\n

Pour les employeurs de un à dix-neuf salariés mentionnés au quatrième alinéa du III de l'article L. 241-13, le coefficient fixé au premier alinéa est déterminé par application de la formule suivante :

Coefficient =

(0,281/0,6) x (1,6 x montant mensuel du SMIC/rémunération mensuelle brute hors heures supplémentaires et complémentaires - 1)

\n
\n

1. Le montant mensuel du salaire minimum de croissance à prendre en compte est égal à la valeur de 151,67 fois le salaire minimum de croissance prévu par l'article L. 141-2 du code du travail. Pour les salariés dont la rémunération contractuelle n'est pas fixée pour l'ensemble du mois considéré sur la base d'une durée hebdomadaire, ou rapportée à la durée du cycle, de 35 heures ou d'une durée annuelle de 1 607 heures, le montant mensuel du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail ou de la durée équivalente au sens du cinquième alinéa de l'article L. 212-4 du code du travail, hors heures supplémentaires et complémentaires au sens de l'article 81 quater du code général des impôts, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.

\n
\n

2. La rémunération mensuelle brute hors heures supplémentaires et complémentaires est constituée des gains et rémunérations tels que définis à l'article L. 242-1, versés au salarié au cours du mois civil, à l'exclusion de la rémunération des heures complémentaires et supplémentaires dans la limite, en ce qui concerne la majoration salariale correspondante, des taux de 25 % ou de 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.

\n
\n

3. En cas de suspension du contrat de travail avec maintien partiel de la rémunération mensuelle brute du salarié, le montant mensuel du salaire minimum de croissance pris en compte pour le calcul du coefficient est réduit selon le pourcentage de la rémunération demeurée à la charge de l'employeur et soumise à cotisations.

\n
\n

4. Le résultat obtenu par application de l'une ou l'autre de ces formules est arrondi à trois décimales, au millième le plus proche. Pour les entreprises de un à dix-neuf salariés, il est pris en compte pour une valeur égale à 0,281 s'il est supérieur à 0,281. Pour les entreprises de plus de dix-neuf salariés, il est pris en compte pour une valeur égale à 0,260 s'il est supérieur à 0,260.

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\n

II. - Pour les salariés d'une entreprise de travail temporaire mis à disposition au cours d'un mois civil auprès de plusieurs entreprises utilisatrices, le montant mensuel de la réduction est la somme des réductions appliquées à la rémunération brute versée au salarié au titre de chaque mission effectuée au cours de ce mois. Le coefficient mentionné au I est déterminé pour chaque mission.

\n
\n
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Le montant de la réduction prévue à l'article L. 241-13 appliquée par anticipation aux cotisations dues au titre des rémunérations versées au cours d'un mois civil est égal au produit de la rémunération mensuelle par le coefficient mentionné au I de l'article D. 241-7 calculé selon les modalités prévues au même article à l'exception du montant du salaire minimum de croissance et de la rémunération qui sont pris en compte pour un mois.

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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": "LEGIARTI000006736085", "@fin": "1996-09-22", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "1995-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736086", "@fin": "1998-01-03", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "1996-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736087", "@fin": "2003-06-12", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "1998-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736088", "@fin": "2005-02-06", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2003-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736089", "@fin": "2007-05-16", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2005-02-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736090", "@fin": "2007-09-25", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2007-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736091", "@fin": "2010-05-08", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2007-09-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022266686", "@fin": "2011-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023414721", "@fin": "2012-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103779", "@fin": "2012-05-07", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025830576", "@fin": "2012-09-24", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026406997", "@fin": "2015-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2012-09-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030067233", "@fin": "2016-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031792862", "@fin": "2017-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033516215", "@fin": "2017-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033771970", "@fin": "2018-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036467568", "@fin": "2018-09-30", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037456364", "@fin": "2019-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2018-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038043333", "@fin": "2020-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041460935", "@fin": "2020-02-27", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041639738", "@fin": "2020-12-30", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2020-02-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042869486", "@fin": "2022-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2020-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044944431", "@fin": "2023-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046843821", "@fin": "2023-08-24", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047987478", "@fin": "2023-12-31", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2023-08-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048852497", "@fin": "2999-01-01", "@num": "D241-7", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :
\n
Coefficient = (0,26/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).
\n
Pour les employeurs de un à dix-neuf salariés mentionnés au quatrième alinéa du III de l'article L. 241-13, le coefficient fixé au premier alinéa est déterminé par application de la formule suivante :
\n
Coefficient = (0,281/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1)
\n
Le résultat obtenu par application de l'une ou l'autre de ces formules est arrondi à quatre décimales, au dix millième le plus proche. Pour les entreprises de un à dix-neuf salariés, il est pris en compte pour une valeur égale à 0,2810 s'il est supérieur à 0,2810. Pour les entreprises de plus de dix-neuf salariés, il est pris en compte pour une valeur égale à 0,2600 s'il est supérieur à 0,2600.
\n
Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.
\n
Sous réserve des dispositions prévues par les aliénas suivants, le montant annuel du salaire minimum de croissance à prendre en compte est égal à 1 820 fois le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail ou à la somme de douze fractions identiques correspondant à sa valeur multipliée par les 52/12 de la durée légale hebdomadaire.
\n
Pour les salariés travaillant à temps partiel ou dont la rémunération contractuelle n'est pas fixée sur la base de la durée légale ainsi que pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 du code du travail, le montant du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail ou de la durée équivalente au sens de l'article L. 3121-9 du code du travail ou de l'article L. 713-5 du code rural et de la pêche maritime, hors heures supplémentaires et complémentaires au sens de l'article 81 quater du code général des impôts, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.
\n
En cas de suspension du contrat de travail avec paiement intégral de la rémunération brute du salarié, la fraction du montant du salaire minimum de croissance correspondant au mois où le contrat est suspendu est prise en compte pour sa valeur déterminée dans les conditions ci-dessus.
\n
Pour les salariés entrant dans le champ d'application de l'article L. 3242-1 susmentionné qui ne sont pas présents toute l'année ou dont le contrat de travail est suspendu sans paiement de la rémunération ou avec paiement partiel de celle-ci, la fraction du montant du salaire minimum de croissance correspondant au mois où a lieu l'absence est corrigée selon le rapport entre la rémunération versée et celle qui aurait été versée si le salarié avait été présent tout le mois, hors éléments de rémunération qui ne sont pas affectés par l'absence. Le salaire minimum de croissance est corrigé selon les mêmes modalités pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 susmentionné dont le contrat de travail est suspendu avec paiement partiel de la rémunération.
\n
Si un des paramètres de détermination du montant annuel du salaire minimum de croissance à prendre en compte évolue en cours d'année, sa valeur annuelle est égale à la somme des valeurs déterminées par application des règles précédentes pour les périodes antérieure et postérieure à l'évolution.
\n
II.-Pour les salariés en contrat de travail temporaire mis à disposition au cours d'une année auprès de plusieurs entreprises utilisatrices, le coefficient mentionné au I est déterminé pour chaque mission.
\n
Pour les salariés en contrat à durée déterminée auprès d'un même employeur, le coefficient mentionné au I est déterminé pour chaque contrat.
\n
III.-Pour l'application du cinquième alinéa du III de l'article L. 241-13, le temps de travail effectué sur l'année auprès des membres de ces groupements qui ont un effectif de dix-neuf salariés au plus s'apprécie en fonction du rapport entre la durée du travail auprès de ces membres inscrite à leur contrat ou à leur convention de mise à disposition et la durée totale du travail effectuée sur l'année.

" } }, "LEGIARTI000023414733": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D741-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023414733", "URL": "article/LEGI/ARTI/00/00/23/41/47/LEGIARTI000023414733.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000169502", "#text": "Décret 95-703 1995-05-09 art. 3, al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000169502", "@nortexte": "AGRS9500766D", "@numtexte": "95-703", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006778342", "@num": "3", "#text": "Décret n°95-703 du 9 mai 1995 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000169502", "@nortexte": "AGRS9500766D", "@numtexte": "95-703", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000006585701", "@num": "L741-16", "#text": "Code rural - art. 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Pour l'application des dispositions des articles L. 741-5, L. 741-16 et L. 751-18, lorsque la rémunération mensuelle du salarié est supérieure au salaire minimum de croissance majoré de 150 %, le montant de l'exonération est déterminé par l'application de la formule suivante :

\n
\n

(c/0,5) x [3 x (2,5 x montant mensuel du SMIC/ rémunération mensuelle brute hors heures supplémentaires et complémentaires)-2,5]

\n
\n

Pour le calcul de cette formule :

\n
\n

-C est égal à la somme des cotisations employeurs dues au titre des assurances sociales, des accidents du travail et maladies professionnelles et des allocations familiales ;

\n
\n

-le SMIC et la rémunération mensuelle brute sont déterminés dans les conditions prévues à l'article D. 241-8 du code de la sécurité sociale.

\n
\n

Pour l'application des dispositions de l'article L. 741-16-1, le montant C figurant dans la formule ci-dessus est remplacé par la somme des cotisations mentionnées aux 1° à 7° du même article.

" } }, "LEGIARTI000025103779": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025103779", "URL": "article/LEGI/ARTI/00/00/25/10/37/LEGIARTI000025103779.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000019970803", "@num": "2", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000023388497", "#text": "Décret n°2010-1779 du 31 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000025098317", "@num": "1", "#text": "Décret n°2011-2086\n du 30 décembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025060852", "@nortexte": "BCRS1135130D", "@numtexte": "2011-2086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000025340422", "@num": "2", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000038004962", "@num": "4", "#text": "Décret n°2018-1356 du 28 décembre 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884638", "@nortexte": "CPAS1835058D", "@numtexte": "2018-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042867246", "@num": "2", "#text": "Décret n°2020-1719 du 28 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042748814", "@nortexte": "SSAS2035986D", "@numtexte": "2020-1719", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000044943823", "@num": "2", "#text": "Décret n°2021-1936 du 30 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044793095", "@nortexte": "SSAS2137837D", "@numtexte": "2021-1936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046838252", "@num": "2", "#text": "Décret n°2022-1700 du 28 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046836580", "@nortexte": "ECOS2236465D", "@numtexte": "2022-1700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000047987175", "@num": "3", "#text": "Décret n°2023-801 du 21 août 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047986421", "@nortexte": "ECOS2312946D", "@numtexte": "2023-801", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048807093", "@num": "1", "#text": "Décret n°2023-1329 du 29 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727890", "@nortexte": "ECOS2335368D", "@numtexte": "2023-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006302566", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902832", "@num": "L3231-2", "#text": "Code du travail - art. 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D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026406992", "@num": "D241-8", "#text": "Code de la sécurité sociale. - art. D241-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736098", "@num": "D241-9", "#text": "Code de la sécurité sociale. - art. D241-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038043378", "@num": "D711-10", "#text": "Code de la sécurité sociale. - art. D711-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067305", "@num": "D711-7", "#text": "Code de la sécurité sociale. - art. D711-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852472", "@num": "D711-9", "#text": "Code de la sécurité sociale. - art. D711-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987523", "@num": "D752-7", "#text": "Code de la sécurité sociale. - art. D752-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022140600", "@num": "D741-60", "#text": "Code rural - art. D741-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067288", "@num": "D741-102", "#text": "Code rural et de la pêche maritime - art. 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I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

Coefficient = (0,26/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).

Coefficient = (0,281/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1)

Le résultat obtenu par application de l'une ou l'autre de ces formules est arrondi à quatre décimales, au dix millième le plus proche. Pour les entreprises de un à dix-neuf salariés, il est pris en compte pour une valeur égale à 0,2810 s'il est supérieur à 0,2810. Pour les entreprises de plus de dix-neuf salariés, il est pris en compte pour une valeur égale à 0,2600 s'il est supérieur à 0,2600.

Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.

Sous réserve des dispositions prévues par les aliénas suivants, le montant annuel du salaire minimum de croissance à prendre en compte est égal à 1 820 fois le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail ou à la somme de douze fractions identiques correspondant à sa valeur multipliée par les 52/12 de la durée légale hebdomadaire.

Pour les salariés travaillant à temps partiel ou dont la rémunération contractuelle n'est pas fixée sur la base de la durée légale ainsi que pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 du code du travail, le montant du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail ou de la durée équivalente au sens de l'article L. 3121-9 du code du travail ou de l'article L. 713-5 du code rural et de la pêche maritime, hors heures supplémentaires et complémentaires au sens de l'article 81 quater du code général des impôts, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.

En cas de suspension du contrat de travail avec paiement intégral de la rémunération brute du salarié, la fraction du montant du salaire minimum de croissance correspondant au mois où le contrat est suspendu est prise en compte pour sa valeur déterminée dans les conditions ci-dessus.

Pour les salariés entrant dans le champ d'application de l'article L. 3242-1 susmentionné qui ne sont pas présents toute l'année ou dont le contrat de travail est suspendu sans paiement de la rémunération ou avec paiement partiel de celle-ci, la fraction du montant du salaire minimum de croissance correspondant au mois où a lieu l'absence est corrigée selon le rapport entre la rémunération versée et celle qui aurait été versée si le salarié avait été présent tout le mois, hors éléments de rémunération qui ne sont pas affectés par l'absence. Le salaire minimum de croissance est corrigé selon les mêmes modalités pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 susmentionné dont le contrat de travail est suspendu avec paiement partiel de la rémunération.

Le cas échéant, le montant du salaire minimum de croissance à prendre en compte est majoré du produit du nombre d'heures supplémentaires ou complémentaires au sens de l'article 81 quater du code général des impôts rémunérées au cours de l'année par le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail.

\n
\n

Si un des paramètres de détermination du montant annuel du salaire minimum de croissance à prendre en compte évolue en cours d'année, sa valeur annuelle est égale à la somme des valeurs déterminées par application des règles précédentes pour les périodes antérieure et postérieure à l'évolution.

II.-Pour les salariés en contrat de travail temporaire mis à disposition au cours d'une année auprès de plusieurs entreprises utilisatrices, le coefficient mentionné au I est déterminé pour chaque mission.

Pour les salariés en contrat à durée déterminée auprès d'un même employeur, le coefficient mentionné au I est déterminé pour chaque contrat.

III.-Pour l'application du cinquième alinéa du III de l'article L. 241-13, le temps de travail effectué sur l'année auprès des membres de ces groupements qui ont un effectif de dix-neuf salariés au plus s'apprécie en fonction du rapport entre la durée du travail auprès de ces membres inscrite à leur contrat ou à leur convention de mise à disposition et la durée totale du travail effectuée sur l'année.

" } }, "LEGIARTI000025830576": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-09-24", "DATE_DEBUT": "2012-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025830576", "URL": "article/LEGI/ARTI/00/00/25/83/05/LEGIARTI000025830576.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000019970803", "@num": "2", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000023388497", "#text": "Décret n°2010-1779 du 31 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000025340422", "@num": "2", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000025829527", "@num": "1", "#text": "Décret n°2012-664\n du 4 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025804364", "@nortexte": "BCRS1220958D", "@numtexte": "2012-664", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000038004962", "@num": "4", "#text": "Décret n°2018-1356 du 28 décembre 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884638", "@nortexte": "CPAS1835058D", "@numtexte": "2018-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042867246", "@num": "2", "#text": "Décret n°2020-1719 du 28 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042748814", "@nortexte": "SSAS2035986D", "@numtexte": "2020-1719", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000044943823", "@num": "2", "#text": "Décret n°2021-1936 du 30 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044793095", "@nortexte": "SSAS2137837D", "@numtexte": "2021-1936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046838252", "@num": "2", "#text": "Décret n°2022-1700 du 28 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046836580", "@nortexte": "ECOS2236465D", "@numtexte": "2022-1700", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000047987175", "@num": "3", "#text": "Décret n°2023-801 du 21 août 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047986421", "@nortexte": "ECOS2312946D", "@numtexte": "2023-801", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048807093", "@num": "1", "#text": "Décret n°2023-1329 du 29 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727890", "@nortexte": "ECOS2335368D", "@numtexte": "2023-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000033606427", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. D241-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987509", "@num": "D241-11", "#text": "Code de la sécurité sociale. - art. D241-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735824", "@num": "D241-13", "#text": "Code de la sécurité sociale. - art. D241-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786254", "@num": "D241-26", "#text": "Code de la sécurité sociale. - art. D241-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852528", "@num": "D241-3-2", "#text": "Code de la sécurité sociale. - art. D241-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026406992", "@num": "D241-8", "#text": "Code de la sécurité sociale. - art. D241-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736098", "@num": "D241-9", "#text": "Code de la sécurité sociale. - art. D241-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736112", "@num": "D242-7", "#text": "Code de la sécurité sociale. - art. D242-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038043378", "@num": "D711-10", "#text": "Code de la sécurité sociale. - art. D711-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067305", "@num": "D711-7", "#text": "Code de la sécurité sociale. - art. D711-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852472", "@num": "D711-9", "#text": "Code de la sécurité sociale. - art. D711-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987523", "@num": "D752-7", "#text": "Code de la sécurité sociale. - art. D752-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022140600", "@num": "D741-60", "#text": "Code rural - art. D741-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067288", "@num": "D741-102", "#text": "Code rural et de la pêche maritime - art. D741-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185779", "@fin": "2999-01-01", "#text": "Sous-section 4 : Allègement général des cotisations patronales.", "@debut": "2007-09-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172138", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions communes.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155796", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@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": "LEGIARTI000006736085", "@fin": "1996-09-22", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "1995-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736086", "@fin": "1998-01-03", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "1996-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736087", "@fin": "2003-06-12", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "1998-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736088", "@fin": "2005-02-06", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2003-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736089", "@fin": "2007-05-16", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2005-02-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736090", "@fin": "2007-09-25", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2007-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736091", "@fin": "2010-05-08", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2007-09-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022266686", "@fin": "2011-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023414721", "@fin": "2012-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103779", "@fin": "2012-05-07", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025830576", "@fin": "2012-09-24", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026406997", "@fin": "2015-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2012-09-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030067233", "@fin": "2016-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031792862", "@fin": "2017-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033516215", "@fin": "2017-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033771970", "@fin": "2018-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036467568", "@fin": "2018-09-30", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037456364", "@fin": "2019-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2018-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038043333", "@fin": "2020-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041460935", "@fin": "2020-02-27", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041639738", "@fin": "2020-12-30", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2020-02-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042869486", "@fin": "2022-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2020-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044944431", "@fin": "2023-01-01", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046843821", "@fin": "2023-08-24", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047987478", "@fin": "2023-12-31", "@num": "D241-7", "@etat": "MODIFIE", "@debut": "2023-08-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048852497", "@fin": "2999-01-01", "@num": "D241-7", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

Coefficient = T × (1,6 × SMIC calculé pour un an/

rémunération annuelle brute-1)/0,6

\n
\n

T est égal à 0,227 pour les entreprises de moins de 20 salariés et à 0,206 pour les entreprises d'au moins 20 salariés.

Le résultat obtenu par application de la formule est arrondi à quatre décimales, au dix millième le plus proche. Il ne peut excéder la valeur de T.

Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.

Le montant annuel du salaire minimum de croissance à prendre en compte est défini selon les dispositions du II de l'article D. 242-7.

II.-Pour l'application du sixième alinéa du III de l'article L. 241-13, le temps de travail effectué au cours de l'année auprès des membres de ces groupements qui ont un effectif de moins de 20 salariés s'apprécie en fonction du rapport entre la durée du travail auprès de ces membres inscrite à leur contrat ou à leur convention de mise à disposition et la durée totale du travail effectuée sur l'année.

III.-Les dispositions des III à V de l'article D. 242-7 sont applicables au calcul de la réduction de cotisation patronale prévue à l'article L. 241-13.

\n
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Le montant de la réduction prévue à l'article L. 241-13 appliquée par anticipation aux cotisations dues au titre des rémunérations versées au cours d'un mois civil est égal au produit de la rémunération mensuelle par le coefficient mentionné au I de l'article D. 241-7 calculé selon les modalités prévues au même article, à l'exception du montant du salaire minimum de croissance et de la rémunération qui sont pris en compte pour un mois.

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I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

Coefficient = (0,26/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).

Pour les employeurs de moins de vingt salariés mentionnés au quatrième alinéa du III de l'article L. 241-13, le coefficient fixé au premier alinéa est déterminé par application de la formule suivante :

Coefficient = (0,281/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).

Le résultat obtenu par application de l'une ou l'autre de ces formules est arrondi à quatre décimales, au dix millième le plus proche. Pour les entreprises de moins de vingt salariés, il est pris en compte pour une valeur égale à 0,281 0 s'il est supérieur à 0,281 0. Pour les entreprises d'au moins vingt salariés, il est pris en compte pour une valeur égale à 0,260 0 s'il est supérieur à 0,260 0.

Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.

Sous réserve des dispositions prévues par les alinéas suivants, le montant annuel du salaire minimum de croissance à prendre en compte est égal à 1 820 fois le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail ou à la somme de douze fractions identiques correspondant à sa valeur multipliée par les 52/12 de la durée légale hebdomadaire.

Pour les salariés travaillant à temps partiel ou dont la rémunération contractuelle n'est pas fixée sur la base de la durée légale ainsi que pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 du code du travail, le montant du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail ou de la durée équivalente au sens de l'article L. 3121-9 du code du travail ou de l'article L. 713-5 du code rural et de la pêche maritime, hors heures supplémentaires au sens de l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-17 et L. 3123-18 du code du travail, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.

Le cas échéant, le montant du salaire minimum de croissance à prendre en compte est majoré du produit du nombre d'heures supplémentaires au sens de l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-17 et L. 3123-18 du code du travail rémunérées au cours de l'année par le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail.

Pour les salariés en contrat à durée déterminée auprès d'un même employeur, le coefficient mentionné au I est déterminé pour chaque contrat.

III.-Pour l'application du cinquième alinéa du III de l'article L. 241-13, le temps de travail effectué sur l'année auprès des membres de ces groupements qui ont un effectif de moins de vingt salariés s'apprécie en fonction du rapport entre la durée du travail auprès de ces membres inscrite à leur contrat ou à leur convention de mise à disposition et la durée totale du travail effectuée sur l'année.

\n
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I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

\n
Coefficient = (T/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).
\n
T est la valeur maximale du coefficient mentionnée au troisième alinéa du III de l'article L. 241-13. Elle est fixée conformément au tableau suivant, sous réserve des dispositions du dernier alinéa du présent I :
\n
\n

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

\n GAINS ET RÉMUNÉRATIONS VERSÉS PAR : \n	\n EN 2015 \n	\n EN 2016 \n	\n À COMPTER DE 2017 \n
\n Les employeurs soumis au 1° de l'article L. 834-1 \n	\n 0,2795 \n	\n 0,2805 \n	\n 0,2810 \n
\n Les employeurs soumis au 2° de l'article L. 834-1 \n	\n 0,2835 \n	\n 0,2845 \n	\n 0,2850 \n

\n\n

\n
Le résultat obtenu par application de cette formule est arrondi à quatre décimales, au dix millième le plus proche. Il est pris en compte pour les valeurs mentionnées dans le tableau ci-dessus s'il est supérieur à celles-ci.
\n
En cas d'application d'un dispositif de lissage des effets liés au franchissement d'un seuil d'effectif, conduisant l'employeur à appliquer à titre transitoire un taux réduit pour le calcul de la contribution prévue à l'article L. 834-1, le coefficient T est ajusté en conséquence.

\n
\n

II.-Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.

\n
\n

Pour les salariés dont la rémunération contractuelle est fixée sur une base inférieure à la durée légale ainsi que pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 du code du travail autres que ceux mentionnés au deuxième alinéa du III, le montant du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail, hors heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-17 et L. 3123-18 du code du travail, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.

\n
\n

Pour les salariés entrant dans le champ d'application de l'article L. 3242-1 susmentionné qui ne sont pas présents toute l'année ou dont le contrat de travail est suspendu sans paiement de la rémunération ou avec paiement partiel de celle-ci par l'employeur, ainsi que pour les salariés mentionnés au deuxième alinéa du III, la fraction du montant du salaire minimum de croissance correspondant au mois où a lieu l'absence est corrigée selon le rapport entre la rémunération, telle que définie à l'article L. 242-1, versée et celle qui aurait été versée si le salarié avait été présent tout le mois, hors éléments de rémunération qui ne sont pas affectés par l'absence. Le salaire minimum de croissance est corrigé selon les mêmes modalités pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 susmentionné dont le contrat de travail est suspendu avec paiement partiel de la rémunération.

\n
\n

Le cas échéant, le montant du salaire minimum de croissance à prendre en compte est majoré du produit du nombre d'heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-17 et L. 3123-18 du code du travail rémunérées au cours de l'année par le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail.

\n
\n

III.-Pour les salariés en contrat de travail temporaire mis à disposition au cours d'une année auprès de plusieurs entreprises utilisatrices, le coefficient mentionné au I est déterminé pour chaque mission.

\n
\n

Les dispositions du précédent alinéa ne s'appliquent pas aux salariés intérimaires titulaires d'un contrat de travail à durée indéterminée n'entrant pas dans le champ d'application de l'article L. 3242-1 du code du travail et ouvrant droit à une garantie minimale mensuelle au moins égale pour un temps plein à 151,67 fois le montant horaire du salaire minimum de croissance, en application des dispositions d'une convention de branche ou d'un accord professionnel ou interprofessionnel étendu.

\n
\n

Pour les salariés en contrat à durée déterminée auprès d'un même employeur, le coefficient mentionné au I est déterminé pour chaque contrat.

\n
\n
\n

IV.-Conformément à l'article L. 3121-44 du code du travail, pour les salariés dont la durée de travail est fixée en jours, et dans le cas où ce nombre est inférieur à 218, le SMIC annuel est corrigé du rapport entre le nombre de jours travaillés et la durée légale du travail de 218 jours.

\n
\n
\n

En cas de suspension du contrat de travail, il est fait application des dispositions du II.

\n
\n
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\n

I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

\n
\n

Coefficient = (T/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).

T est la valeur maximale du coefficient mentionnée au troisième alinéa du III de l'article L. 241-13. Elle est fixée conformément au tableau suivant, sous réserve des dispositions du dernier alinéa du présent I :

\n
\n
\n

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

GAINS ET RÉMUNÉRATIONS VERSÉS PAR : \n	EN 2016 \n	À COMPTER DE 2017 \n
\n Les employeurs soumis au 1° de l'article L. 834-1 \n	\n 0,2802 \n	\n 0,2807 \n
\n Les employeurs soumis au 2° de l'article L. 834-1 \n	\n 0,2842 \n	\n 0,2847

\n\n

\n
\n
\n

Le résultat obtenu par application de cette formule est arrondi à quatre décimales, au dix millième le plus proche. Il est pris en compte pour les valeurs mentionnées dans le tableau ci-dessus s'il est supérieur à celles-ci.

En cas d'application d'un dispositif de lissage des effets liés au franchissement d'un seuil d'effectif, conduisant l'employeur à appliquer à titre transitoire un taux réduit pour le calcul de la contribution prévue à l'article L. 834-1, le coefficient T est ajusté en conséquence.

\n
\n
\n

II.-Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.

\n
\n
\n

Pour les salariés entrant dans le champ d'application de l'article L. 3242-1 susmentionné qui ne sont pas présents toute l'année ou dont le contrat de travail est suspendu sans paiement de la rémunération ou avec paiement partiel de celle-ci par l'employeur, ainsi que pour les salariés mentionnés au deuxième alinéa du III, la fraction du montant du salaire minimum de croissance correspondant au mois où a lieu l'absence est corrigée selon le rapport entre la rémunération, telle que définie à l'article L. 242-1, versée et celle qui aurait été versée si le salarié avait été présent tout le mois, hors éléments de rémunération qui ne sont pas affectés par l'absence. Le salaire minimum de croissance est corrigé selon les mêmes modalités pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 susmentionné dont le contrat de travail est suspendu avec paiement partiel de la rémunération.

\n
\n
\n

Pour les salariés en contrat à durée déterminée auprès d'un même employeur, le coefficient mentionné au I est déterminé pour chaque contrat.

\n
\n
\n

En cas de suspension du contrat de travail, il est fait application des dispositions du II.

\n
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D241-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038043378", "@num": "D711-10", "#text": "Code de la sécurité sociale. - art. D711-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067305", "@num": "D711-7", "#text": "Code de la sécurité sociale. - art. D711-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852472", "@num": "D711-9", "#text": "Code de la sécurité sociale. - art. D711-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987523", "@num": "D752-7", "#text": "Code de la sécurité sociale. - art. D752-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742379", "@num": "L241-18", "#text": "Code de la sécurité sociale. - art. L241-18", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745209", "@num": "L834-1", "#text": "Code de la sécurité sociale. - art. 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I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

Coefficient = (T/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).

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

GAINS ET RÉMUNÉRATIONS VERSÉS PAR : \n	EN 2016 \n	À COMPTER DE 2017 \n
\n Les employeurs soumis au 1° de l'article L. 834-1 \n	\n 0,2802 \n	\n 0,2807 \n
\n Les employeurs soumis au 2° de l'article L. 834-1 \n	\n 0,2842 \n	\n 0,2847

\n\n

II.-Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.

Pour les salariés dont la rémunération contractuelle est fixée sur une base inférieure à la durée légale ainsi que pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 du code du travail autres que ceux mentionnés au deuxième alinéa du III, le montant du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail, hors heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-8, L. 3123-9, L. 3123-20 et L. 3123-28 du code du travail, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.

Pour les salariés entrant dans le champ d'application de l'article L. 3242-1 susmentionné qui ne sont pas présents toute l'année ou dont le contrat de travail est suspendu sans paiement de la rémunération ou avec paiement partiel de celle-ci par l'employeur, ainsi que pour les salariés mentionnés au deuxième alinéa du III, la fraction du montant du salaire minimum de croissance correspondant au mois où a lieu l'absence est corrigée selon le rapport entre la rémunération, telle que définie à l'article L. 242-1, versée et celle qui aurait été versée si le salarié avait été présent tout le mois, hors éléments de rémunération qui ne sont pas affectés par l'absence. Le salaire minimum de croissance est corrigé selon les mêmes modalités pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 susmentionné dont le contrat de travail est suspendu avec paiement partiel de la rémunération.

Le cas échéant, le montant du salaire minimum de croissance à prendre en compte est majoré du produit du nombre d'heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-8, L. 3123-9, L. 3123-20 et L. 3123-28 du code du travail rémunérées au cours de l'année par le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail.

Pour les salariés en contrat à durée déterminée auprès d'un même employeur, le coefficient mentionné au I est déterminé pour chaque contrat.

IV.-Conformément au 3° du I de l'article L. 3121-64 du code du travail, pour les salariés dont la durée de travail est fixée en jours, et dans le cas où ce nombre est inférieur à 218, le SMIC annuel est corrigé du rapport entre le nombre de jours travaillés et la durée légale du travail de 218 jours.

En cas de suspension du contrat de travail, il est fait application des dispositions du II.

" } }, "LEGIARTI000033771970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033771970", "URL": "article/LEGI/ARTI/00/00/33/77/19/LEGIARTI000033771970.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 5 du décret n° 2016-1932 du 28 décembre 2016, ces dispositions s'appliquent aux cotisations et aux contributions de sécurité sociale dues au titre des périodes courant à compter du 1er janvier 2017.

\n
\n
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I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

Coefficient = (T/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).

T est la valeur maximale du coefficient mentionnée au troisième alinéa du III de l'article L. 241-13. Elle est fixée à 0,2809 pour les gains et rémunérations versés par les employeurs soumis au 1° de l'article L. 834-1 et à 0,2849 pour les gains et rémunérations versés par les employeurs soumis au 2° de l'article L. 834-1.

\n
\n

Le résultat obtenu par application de cette formule est arrondi à quatre décimales, au dix millième le plus proche. Il est pris en compte pour les valeurs mentionnées au précédent alinéa s'il est supérieur à celles-ci.

II.-Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.

Pour les salariés dont la rémunération contractuelle est fixée sur une base inférieure à la durée légale ainsi que pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 du code du travail autres que ceux mentionnés au deuxième alinéa du III, le montant du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail, hors heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-8, L. 3123-9, L. 3123-20 et L. 3123-28 du code du travail, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.

Pour les salariés entrant dans le champ d'application de l'article L. 3242-1 susmentionné qui ne sont pas présents toute l'année ou dont le contrat de travail est suspendu sans paiement de la rémunération ou avec paiement partiel de celle-ci par l'employeur, ainsi que pour les salariés mentionnés au deuxième alinéa du III, la fraction du montant du salaire minimum de croissance correspondant au mois où a lieu l'absence est corrigée selon le rapport entre la rémunération, telle que définie à l'article L. 242-1, versée et celle qui aurait été versée si le salarié avait été présent tout le mois, hors éléments de rémunération qui ne sont pas affectés par l'absence. Le salaire minimum de croissance est corrigé selon les mêmes modalités pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 susmentionné dont le contrat de travail est suspendu avec paiement partiel de la rémunération.

Le cas échéant, le montant du salaire minimum de croissance à prendre en compte est majoré du produit du nombre d'heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-8, L. 3123-9, L. 3123-20 et L. 3123-28 du code du travail rémunérées au cours de l'année par le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail.

Pour les salariés en contrat à durée déterminée auprès d'un même employeur, le coefficient mentionné au I est déterminé pour chaque contrat.

En cas de suspension du contrat de travail, il est fait application des dispositions du II.

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Conformément à l'article 8 du décret n° 2017-1891 du 30 décembre 2017, ces dispositions s'appliquent aux cotisations et aux contributions de sécurité sociale dues au titre des périodes courant à compter du 1er janvier 2018.

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I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

Coefficient = (T/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).

T est la valeur maximale du coefficient mentionnée au troisième alinéa du III de l'article L. 241-13. Elle est fixée à 0,2814 pour les gains et rémunérations versés par les employeurs soumis au 1° de l'article L. 834-1 et à 0,2854 pour les gains et rémunérations versés par les employeurs soumis au 2° de l'article L. 834-1.

II.-Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.

Pour les salariés dont la rémunération contractuelle est fixée sur une base inférieure à la durée légale ainsi que pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 du code du travail autres que ceux mentionnés au deuxième alinéa du III, le montant du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail, hors heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-8, L. 3123-9, L. 3123-20 et L. 3123-28 du code du travail, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.

Pour les salariés entrant dans le champ d'application de l'article L. 3242-1 susmentionné qui ne sont pas présents toute l'année ou dont le contrat de travail est suspendu sans paiement de la rémunération ou avec paiement partiel de celle-ci par l'employeur, ainsi que pour les salariés mentionnés au deuxième alinéa du III, la fraction du montant du salaire minimum de croissance correspondant au mois où a lieu l'absence est corrigée selon le rapport entre la rémunération, telle que définie à l'article L. 242-1, versée et celle qui aurait été versée si le salarié avait été présent tout le mois, hors éléments de rémunération qui ne sont pas affectés par l'absence. Le salaire minimum de croissance est corrigé selon les mêmes modalités pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 susmentionné dont le contrat de travail est suspendu avec paiement partiel de la rémunération.

Le cas échéant, le montant du salaire minimum de croissance à prendre en compte est majoré du produit du nombre d'heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-8, L. 3123-9, L. 3123-20 et L. 3123-28 du code du travail rémunérées au cours de l'année par le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail.

Pour les salariés en contrat à durée déterminée auprès d'un même employeur, le coefficient mentionné au I est déterminé pour chaque contrat.

En cas de suspension du contrat de travail, il est fait application des dispositions du II.

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\n

I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

Coefficient = (T/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).

T est la valeur maximale du coefficient mentionnée au troisième alinéa du III de l'article L. 241-13. Elle est fixée à 0,2814 pour les revenus d'activité dus par les employeurs soumis au 1° de l'article L. 834-1 et à 0,2854 pour les gains et rémunérations versés par les employeurs soumis au 2° de l'article L. 834-1.

II.-Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.

Pour les salariés dont la rémunération contractuelle est fixée sur une base inférieure à la durée légale ainsi que pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 du code du travail autres que ceux mentionnés au deuxième alinéa du III, le montant du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail, hors heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-8, L. 3123-9, L. 3123-20 et L. 3123-28 du code du travail, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.

Pour les salariés entrant dans le champ d'application de l'article L. 3242-1 susmentionné qui ne sont pas présents toute l'année ou dont le contrat de travail est suspendu sans paiement de la rémunération ou avec paiement partiel de celle-ci par l'employeur, ainsi que pour les salariés mentionnés au deuxième alinéa du III, la fraction du montant du salaire minimum de croissance correspondant au mois où a lieu l'absence est corrigée selon le rapport entre les revenus d'activité, tels qu'ils sont pris en compte pour la détermination de l'assiette des cotisations définie à l'article L. 242-1, dus et ceux qui auraient été dus si le salarié avait été présent tout le mois, hors éléments de rémunération qui ne sont pas affectés par l'absence. Le salaire minimum de croissance est corrigé selon les mêmes modalités pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 susmentionné dont le contrat de travail est suspendu avec paiement partiel de la rémunération.

Le cas échéant, le montant du salaire minimum de croissance à prendre en compte est majoré du produit du nombre d'heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-8, L. 3123-9, L. 3123-20 et L. 3123-28 du code du travail rémunérées au cours de l'année par le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail.

Pour les salariés en contrat à durée déterminée auprès d'un même employeur, le coefficient mentionné au I est déterminé pour chaque contrat.

En cas de suspension du contrat de travail, il est fait application des dispositions du II.

\n
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Conformément aux dispositions de l'article 3 du décret n° 2018-1356 du 28 décembre 2018 l'article D. 241-7 dans sa version issue du II de l'article 1er dudit décret s'applique pour les rémunérations dues pour les périodes courant à compter du 1er janvier 2019. Au troisième alinéa, les valeurs \"0,3214\" et \"0,3254\" résultant du 1° du II dudit article 1er, s'appliquent pour les rémunérations dues au titre des périodes d'emploi courant à compter du 1er janvier 2020, sauf pour les salariés mentionnés au B du IX de l'article 8 de la loi n° 2018-1203 du 22 décembre 2018 pour le financement de la sécurité sociale pour 2019, pour lesquels elles s'appliquent pour les rémunérations dues au titre des périodes d'emploi courant à compter du 1er janvier 2019.

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\n

I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

Coefficient = (T/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).

T est la valeur maximale du coefficient mentionnée au troisième alinéa du III de l'article L. 241-13. Elle est fixée à 0,3214 pour les revenus d'activité dus par les employeurs soumis au 1° de l'article L. 834-1 et à 0,3254 pour les gains et rémunérations versés par les employeurs soumis au 2° de l'article L. 834-1.

La valeur T est ajustée, le cas échéant, pour correspondre au taux de chacune des cotisations effectivement à la charge de l'employeur, si ceux-ci sont inférieurs aux taux dont les valeurs maximales mentionnées au troisième alinéa sont la somme ou, pour les cotisations dues au titre des régimes de retraite complémentaire légalement obligatoires mentionnés à l'article L. 921-4, au taux qui résulte de la répartition de la prise en charge telle qu'elle est prévue au premier alinéa de l'article 38 de l'accord national interprofessionnel du 13 novembre 2017.

II.-Le montant de la rémunération annuelle brute à prendre en compte est défini selon les modalités prévues au III de l'article L. 241-13.

Pour les salariés dont la rémunération contractuelle est fixée sur une base inférieure à la durée légale ainsi que pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 du code du travail autres que ceux mentionnés au deuxième alinéa du III, le montant du salaire minimum de croissance ainsi déterminé est corrigé à proportion de la durée de travail, hors heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-8, L. 3123-9, L. 3123-20 et L. 3123-28 du code du travail, inscrite à leur contrat de travail au titre de la période où ils sont présents dans l'entreprise et rapportée à celle correspondant à la durée légale du travail.

Pour les salariés entrant dans le champ d'application de l'article L. 3242-1 susmentionné qui ne sont pas présents toute l'année ou dont le contrat de travail est suspendu sans paiement de la rémunération ou avec paiement partiel de celle-ci par l'employeur, ainsi que pour les salariés mentionnés au deuxième alinéa du III, la fraction du montant du salaire minimum de croissance correspondant au mois où a lieu l'absence est corrigée selon le rapport entre les revenus d'activité, tels qu'ils sont pris en compte pour la détermination de l'assiette des cotisations définie à l'article L. 242-1, dus et ceux qui auraient été dus si le salarié avait été présent tout le mois, hors éléments de rémunération qui ne sont pas affectés par l'absence. Le salaire minimum de croissance est corrigé selon les mêmes modalités pour les salariés n'entrant pas dans le champ d'application de l'article L. 3242-1 susmentionné dont le contrat de travail est suspendu avec paiement partiel de la rémunération.

Le cas échéant, le montant du salaire minimum de croissance à prendre en compte est majoré du produit du nombre d'heures supplémentaires mentionnées à l'article L. 241-18 du code de la sécurité sociale et complémentaires au sens des articles L. 3123-8, L. 3123-9, L. 3123-20 et L. 3123-28 du code du travail rémunérées au cours de l'année par le salaire minimum de croissance prévu par l'article L. 3231-2 du code du travail.

Pour les salariés en contrat à durée déterminée auprès d'un même employeur, le coefficient mentionné au I est déterminé pour chaque contrat.

En cas de suspension du contrat de travail, il est fait application des dispositions du II.

V. - A.- Le montant de la réduction prévue à l'article L. 241-13 est imputé par l'employeur sur les cotisations et contributions mentionnés au I de cet article, de la manière suivante :

\n
\n

- sur les cotisations et contributions déclarées aux organismes de recouvrement mentionnés aux articles L. 213-1 et L. 752-4, en appliquant un coefficient égal au rapport entre la somme des taux de ces cotisations et contributions, le cas échéant dans les limites résultant des dispositions du cinquième alinéa du I, et la valeur T mentionnée au troisième alinéa du I. Par exception, pour les employeurs des salariés mentionnés à l'avant dernier alinéa du VII de l'article L. 241-13, le montant de la réduction est imputé par l'employeur sur les cotisations recouvrées par l'institution mentionnée à l'article L. 5312-1 du code du travail en appliquant un coefficient égal au rapport entre le taux de ces cotisations et la valeur T mentionnée au I ;

- sur les cotisations déclarées aux institutions mentionnées à l'article L. 922-4 pour la part complémentaire.

\n
\n

B. - Par exception au A, pour les employeurs des salariés mentionnés au dernier alinéa du VII de l'article L. 241-13, le montant de la réduction est imputé en totalité sur les cotisations recouvrées par l'organisme de recouvrement habilité par l'État en application de l'article L. 133-9.

\n
" } }, "LEGIARTI000041460935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-02-27", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041460935", "URL": "article/LEGI/ARTI/00/00/41/46/09/LEGIARTI000041460935.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 5 du décret n° 2020-2 du 2 janvier 2020, ces dispositions s'appliquent pour les rémunérations dues pour les périodes courant à compter du 1er janvier 2020.

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I.-Le coefficient mentionné au III de l'article L. 241-13 est déterminé par application de la formule suivante :

Coefficient = (T/0,6) × (1,6 × SMIC calculé pour un an/ rémunération annuelle brute-1).

T est la valeur maximale du coefficient mentionnée au troisième alinéa du III de l'article L. 241-13. Elle est fixée à 0,3205 pour les revenus d'activité dus par les employeurs soumis au 1° de l'article L. 813-4 du code de la construction et de l'habitation et à 0,3245 pour les gains et rémunérations versés par les employeurs soumis au 2° de l'article L. 813-4 du code de la construction et de l'habitation.

En cas d'application d'un dispositif de lissage des effets liés au franchissement d'un seuil d'effectif, conduisant l'employeur à appliquer à titre transitoire un taux réduit pour le calcul de la contribution prévue à l'article L. 813-4 du code de la construction et de l'habitation, le coefficient T est ajusté en conséquence.

Article 2 ENTIEREMENT_MODIF (Décret n° 2010-1779 du 31 décembre 2010 relatif aux modalités de calcul de la réduction générale de cotisations patronales de sécurité sociale et pris pour l'application de l'article L. 241-13 du code de la sécurité sociale)