{ "article": { "LEGIARTI000023796206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-6-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023796206", "URL": "article/LEGI/ARTI/00/00/23/79/62/LEGIARTI000023796206.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005619645", "#text": "Arrêté du 16 octobre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000737972", "@nortexte": "SANS9502261A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-16" }, { "@id": "LEGIARTI000006789945", "@num": "1", "#text": "Arrêté du 16 octobre 1995 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737972", "@nortexte": "SANS9502261A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-16" }, { "@id": "LEGIARTI000006789945", "@num": "1", "#text": "Arrêté du 16 octobre 1995 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737972", "@nortexte": "SANS9502261A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-16" }, { "@id": "LEGIARTI000006789946", "@num": "2", "#text": "Arrêté du 16 octobre 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737972", "@nortexte": "SANS9502261A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-16" }, { "@id": "LEGIARTI000006789946", "@num": "2", "#text": "Arrêté du 16 octobre 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737972", "@nortexte": "SANS9502261A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-16" }, { "@id": "LEGIARTI000006789948", "@num": "3", "#text": "Arrêté du 16 octobre 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737972", "@nortexte": "SANS9502261A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-16" }, { "@id": "LEGIARTI000006789949", "@num": "4", "#text": "Arrêté du 16 octobre 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737972", "@nortexte": "SANS9502261A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-16" }, { "@id": "LEGIARTI000006779228", "@num": "1", "#text": "Décret n°99-1129 du 28 décembre 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214040", "@nortexte": "MESS9923214D", "@numtexte": "99-1129", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-28" }, { "@id": "LEGIARTI000006781705", "@num": "3", "#text": "Décret n°2005-417 du 2 mai 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604382", "@nortexte": "SANS0520538D", "@numtexte": "2005-417", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-02" }, { "@id": "LEGITEXT000017771888", "#text": "Arrêté du 21 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017756013", "@nortexte": "MTSS0774388A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-21" }, { "@id": "LEGITEXT000020095597", "#text": "Arrêté du 8 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020060691", "@nortexte": "MTSS0900525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-08" }, { "@id": "LEGITEXT000021679132", "#text": "Arrêté du 28 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021572179", "@nortexte": "MTSS0931704A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-28" }, { "@id": "LEGITEXT000023420410", "#text": "Arrêté du 27 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311484", "@nortexte": "ETSS1032825A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-27" }, { "@id": "LEGIARTI000023793722", "@num": "2", "#text": "Décret n°2011-353 du 30 mars 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023792092", "@nortexte": "ETSS1107965D", "@numtexte": "2011-353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-30" }, { "@id": "LEGITEXT000025094103", "#text": "Arrêté du 29 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055617", "@nortexte": "ETSS1135519A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000041969396", "@num": "D241-2-2", "#text": "Code de la sécurité sociale. - art. D241-2-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735918", "@num": "D242-31", "#text": "Code de la sécurité sociale. - art. D242-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735893", "@num": "D242-6-14-1", "#text": "Code de la sécurité sociale. - art. D242-6-14-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735898", "@num": "D242-6-18", "#text": "Code de la sécurité sociale. - art. D242-6-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735878", "@num": "D242-6-2", "#text": "Code de la sécurité sociale. - art. D242-6-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381652", "@num": "D242-6-4", "#text": "Code de la sécurité sociale. - art. D242-6-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369605", "@num": "D242-6-9", "#text": "Code de la sécurité sociale. - art. D242-6-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194234", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Assurance accidents du travail et maladies professionnelles.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185515", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions propres à chaque branche", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172139", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations assises sur les rémunérations ou gains versés aux travailleurs salariés ou assimilés", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155797", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735879", "@fin": "2001-05-08", "@num": "D242-6-3", "@etat": "MODIFIE", "@debut": "1996-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735880", "@fin": "2012-01-01", "@num": "D242-6-3", "@etat": "MODIFIE", "@debut": "2001-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022446576", "@fin": "2011-04-01", "@num": "D242-6-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023796206", "@fin": "2999-01-01", "@num": "D242-6-3", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le taux net de cotisation est constitué par le taux brut affecté de quatre majorations, dans les conditions prévues par les articles D. 242-6-2 et D. 242-6-4 à D. 242-6-9.

\n
" } }, "LEGIARTI000006735878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-6-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "1996-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006735878", "URL": "article/LEGI/ARTI/00/00/06/73/58/LEGIARTI000006735878.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X242D06CXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006770979", "@num": "2", "#text": "Décret n°95-1109 du 16 octobre 1995 - art. 2 () JORF 17 octobre 1995 en vigueur le 1er janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190742", "@nortexte": "SANS9502260D", "@numtexte": "95-1109", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-10-16" }, { "@id": "LEGIARTI000042710957", "@num": "1", "#text": "Arrêté du 17 octobre 1995 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555144", "@nortexte": "SANS9502262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-17" }, { "@id": "LEGIARTI000006790255", "@num": "1", "#text": "Arrêté du 14 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556780", "@nortexte": "TASS9523475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-14" }, { "@id": "LEGIARTI000006790723", "@num": "1", "#text": "Arrêté du 27 décembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198151", "@nortexte": "TASS9611842A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006791094", "@num": "1", "#text": "Arrêté du 6 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000570947", "@nortexte": "MESS9821090A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-06" }, { "@id": "LEGIARTI000006791235", "@num": "1", "#text": "Arrêté du 9 décembre 1998 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377737", "@nortexte": "MESS9823869A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-09" }, { "@id": "LEGIARTI000006229885", "@num": "1", "#text": "Décret n°2004-298 du 26 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249216", "@nortexte": "SOCS0420709D", "@numtexte": "2004-298", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "@id": "LEGIARTI000017771568", "@num": "1", "#text": "Arrêté du 21 décembre 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017756006", "@nortexte": "MTSS0774376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-21" }, { "@id": "LEGIARTI000019983819", "@num": "1", "#text": "Arrêté du 18 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019982181", "@nortexte": "MTSS0830521A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-18" }, { "@id": "LEGIARTI000020676571", "@num": "1", "#text": "Arrêté du 26 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676146", "@nortexte": "MTSS0911937A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-26" }, { "@id": "LEGIARTI000021679176", "@num": "1", "#text": "Arrêté du 28 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021572216", "@nortexte": "MTSS0931690A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-28" }, { "@id": "LEGIARTI000023314162", "@num": "1", "#text": "Arrêté du 27 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311509", "@nortexte": "ETSS1032797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-27" }, { "@id": "LEGIARTI000043667843", "@num": "1", "#text": "Arrêté du 8 octobre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042410602", "@nortexte": "SSAS2011506A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-08" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000022446583", "@num": "D242-6-1", "#text": "Code de la sécurité sociale. - art. D242-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022446501", "@num": "D242-6-19", "#text": "Code de la sécurité sociale. - art. D242-6-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023796206", "@num": "D242-6-3", "#text": "Code de la sécurité sociale. - art. D242-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381652", "@num": "D242-6-4", "#text": "Code de la sécurité sociale. - art. D242-6-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736853", "@num": "D412-99", "#text": "Code de la sécurité sociale. - art. D412-99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736856", "@num": "D412-99-3", "#text": "Code de la sécurité sociale. - art. D412-99-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741979", "@num": "L242-5", "#text": "Code de la sécurité sociale. - art. L242-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194234", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Assurance accidents du travail et maladies professionnelles.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185515", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions propres à chaque branche", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172139", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations assises sur les rémunérations ou gains versés aux travailleurs salariés ou assimilés", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155797", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735878", "@fin": "2012-01-01", "@num": "D242-6-2", "@etat": "MODIFIE", "@debut": "1996-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022446580", "@fin": "2017-03-17", "@num": "D242-6-2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034197480", "@fin": "2018-01-01", "@num": "D242-6-2", "@etat": "MODIFIE", "@debut": "2017-03-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034668407", "@fin": "2999-01-01", "@num": "D242-6-2", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux net de cotisation est constitué par le taux brut affecté de trois majorations, dans les conditions prévues par les articles D. 242-6-3 et D. 242-6-4 ci-après.
\n
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Les trois majorations mentionnées à l'article D. 242-6-2 sont déterminées de la façon suivante :
\n
1° Une majoration forfaitaire correspondant à la couverture des accidents du trajet est fixée en pourcentage des salaires ;
\n
2° Une majoration couvrant les frais de rééducation professionnelle, les charges de gestion du fonds national des accidents du travail, les dépenses liées aux prélèvements au profit des fonds visés à l'article R. 252-5, est calculée en pourcentage du taux brut augmenté de la majoration visée au 1° ci-dessus ;
\n
3° Une majoration couvrant les dépenses correspondant aux compensations inter-régimes visées aux articles L. 134-7 et L. 134-15, les dépenses du fonds commun des accidents du travail visé à l'article L. 437-1, la valeur du risque constituée par les dépenses inscrites au compte spécial visé à l'article D. 242-6-3, est fixée en pourcentage des salaires.
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Les trois majorations mentionnées à l'article D. 242-6-2 sont déterminées de la façon suivante :
\n
1° Une majoration forfaitaire correspondant à la couverture des accidents du trajet est fixée en pourcentage des salaires ;
\n
2° Une majoration couvrant les frais de rééducation professionnelle, les charges de gestion du fonds national des accidents du travail, les dépenses liées aux prélèvements au profit des fonds visés à l'article R. 252-5, le versement annuel mentionné à l'article L. 176-1 est calculée en pourcentage du taux brut augmenté de la majoration visée au 1° ci-dessus ;
\n
3° Une majoration couvrant les dépenses correspondant aux compensations inter-régimes visées aux articles L. 134-7 et L. 134-15, les dépenses du fonds commun des accidents du travail visé à l'article L. 437-1, la valeur du risque constituée par les dépenses inscrites au compte spécial visé à l'article D. 242-6-3, est fixée en pourcentage des salaires.
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Le taux brut collectif est calculé d'après le rapport de la valeur du risque propre à l'ensemble des établissements appartenant à la même catégorie de risque ou à un même groupe de risques, à la masse totale des salaires payés au personnel respectif, pour les trois dernières années connues. Il est calculé par risque ou groupe de risques définis selon des modalités déterminées par arrêté du ministre chargé de la sécurité sociale.
\n
Le taux brut individuel est calculé d'après le rapport de la valeur du risque propre à l'établissement, à la masse totale des salaires payés au personnel respectif, pour les trois dernières années connues.
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Toutefois, lorsque l'entreprise bénéficie d'un taux unique prévu à l'article D. 242-6-1, le taux brut individuel est calculé d'après le rapport de la valeur du risque propre à l'ensemble de ses établissements appartenant à la même catégorie de risque, à la masse totale des salaires payés au personnel respectif, pour les trois dernières années connues.
\n
L'ensemble des dépenses constituant la valeur du risque est pris en compte par les caisses mentionnées à l'article L. 215-1 dès que ces dépenses leur ont été communiquées par les caisses primaires, sans préjudice de l'application des décisions de justice ultérieures.
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Seules sont prises en compte dans la valeur du risque les dépenses liées aux accidents et aux maladies dont le caractère professionnel a été reconnu.
\n
Ne sont pas compris dans la valeur du risque les dépenses liées aux accidents de trajet mentionnés à l'article L. 411-2 et les frais de rééducation professionnelle mentionnés à l'article L. 431-1.\n

\n
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Le mode de tarification est déterminé en fonction de l'effectif global de l'entreprise, tel que défini à l'article D. 242-6-16, que celle-ci comporte un ou plusieurs établissements :
\n
1° La tarification collective est applicable aux entreprises dont l'effectif global est de moins de 20 salariés ;
\n
2° La tarification individuelle est applicable aux entreprises dont l'effectif global est au moins égal à 150 salariés ;
\n
3° La tarification mixte est applicable aux entreprises dont l'effectif global est compris entre 20 et 149 salariés.

\n
" } }, "LEGIARTI000023381652": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-6-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2010-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000023381652", "URL": "article/LEGI/ARTI/00/00/23/38/16/LEGIARTI000023381652.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret n°85-1354 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000025127973", "@num": "3", "#text": "Arrêté du 17 octobre 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555144", "@nortexte": "SANS9502262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-17" }, { "@id": "LEGITEXT000005619980", "#text": "Arrêté du 14 décembre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000556780", "@nortexte": "TASS9523475A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-14" }, { "@id": "LEGIARTI000006790255", "@num": "1", "#text": "Arrêté du 14 décembre 1995 - 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Les trois majorations mentionnées à l'article D. 242-6-2 sont déterminées de la façon suivante :

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

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

3° Une majoration couvrant les dépenses correspondant aux compensations inter-régimes visées aux articles L. 134-7 et L. 134-15, les dépenses du fonds commun des accidents du travail visé à l'article L. 437-1, la valeur du risque constituée par les dépenses inscrites au compte spécial visé à l'article D. 242-6-3 et 50 % du montant du versement annuel mentionné à l'article L. 176-1, est fixée en pourcentage des salaires.

" } }, "LEGIARTI000023793722": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023793722", "URL": "article/LEGI/ARTI/00/00/23/79/37/LEGIARTI000023793722.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023796210", "@num": "D751-75", "#text": "Code rural et de la pêche maritime - art. D751-75 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023796221", "@num": "D752-56", "#text": "Code rural et de la pêche maritime - art. D752-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023796189", "@num": "D241-2", "#text": "Code de la sécurité sociale. - art. D241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023796206", "@num": "D242-6-3", "#text": "Code de la sécurité sociale. - art. D242-6-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023796194", "@num": "D242-6-9", "#text": "Code de la sécurité sociale. - art. D242-6-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000023792092", "@nor": "ETSS1107965D", "@num": "2011-353", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-353 du 30 mars 2011 relatif à certaines dispositions d'application des articles 79, 81, 83 et 84 de la loi n° 2010-1330 du 9 novembre 2010 portant réforme des retraites", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023792092", "@c_titre_court": "Décret n°2011-353 du 30 mars 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-353 du 30 mars 2011 relatif à certaines dispositions d'application des articles 79, 81, 83 et 84 de la loi n° 2010-1330 du 9 novembre 2010 portant réforme des retraites", "@debut": "2011-04-01", "@id_txt": "LEGITEXT000023793707", "@c_titre_court": "Décret n°2011-353 du 30 mars 2011" } ], "@ministere": "Ministère du travail, de l'emploi et de la santé", "@date_publi": "2011-03-31", "@date_signature": "2011-03-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000023793722", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023792111", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\nArt. D241-2, Art. D242-6-3, Art. D242-6-9\n
\n

A modifié les dispositions suivantes :

- Code rural
\nArt. D751-75, Art. D752-56\n
\n

\n
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\n
\n

Le taux brut individuel est calculé d'après le rapport de la valeur du risque propre à l'établissement, à la masse totale des salaires payés au personnel respectif, pour les trois dernières années connues.

\n
\n

Toutefois, lorsque l'entreprise bénéficie d'un taux unique prévu à l'article D. 242-6-1, le taux brut individuel est calculé d'après le rapport de la valeur du risque propre à l'ensemble de ses établissements appartenant à la même catégorie de risque, à la masse totale des salaires payés au personnel respectif, pour les trois dernières années connues.

\n
\n

L'ensemble des dépenses constituant la valeur du risque est pris en compte par les caisses mentionnées à l'article L. 215-1 dès que ces dépenses leur ont été communiquées par les caisses primaires, sans préjudice de l'application des décisions de justice ultérieures.

\n
\n

Seules sont prises en compte dans la valeur du risque les dépenses liées aux accidents et aux maladies dont le caractère professionnel a été reconnu.

\n
\n

Ne sont pas compris dans la valeur du risque les dépenses liées aux accidents de trajet mentionnés à l'article L. 411-2 et aux actes de terrorisme au sens de l'article L. 169-1, ainsi que les frais de rééducation professionnelle mentionnés à l'article L. 431-1.\n

\n
" } }, "LEGIARTI000034197480": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-6-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-03-17" } }, "META_COMMUN": { "ID": "LEGIARTI000034197480", "URL": "article/LEGI/ARTI/00/00/34/19/74/LEGIARTI000034197480.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042710957", "@num": "1", "#text": "Arrêté du 17 octobre 1995 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555144", "@nortexte": "SANS9502262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-17" }, { "@id": "LEGIARTI000006790255", "@num": "1", "#text": "Arrêté du 14 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556780", "@nortexte": "TASS9523475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-14" }, { "@id": "LEGIARTI000006790723", "@num": "1", "#text": "Arrêté du 27 décembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198151", "@nortexte": "TASS9611842A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006791094", "@num": "1", "#text": "Arrêté du 6 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000570947", "@nortexte": "MESS9821090A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-06" }, { "@id": "LEGIARTI000006791235", "@num": "1", "#text": "Arrêté du 9 décembre 1998 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377737", "@nortexte": "MESS9823869A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-09" }, { "@id": "LEGIARTI000006229885", "@num": "1", "#text": "Décret n°2004-298 du 26 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249216", "@nortexte": "SOCS0420709D", "@numtexte": "2004-298", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "@id": "LEGIARTI000017771568", "@num": "1", "#text": "Arrêté du 21 décembre 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017756006", "@nortexte": "MTSS0774376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-21" }, { "@id": "LEGIARTI000019983819", "@num": "1", "#text": "Arrêté du 18 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019982181", "@nortexte": "MTSS0830521A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-18" }, { "@id": "LEGIARTI000020676571", "@num": "1", "#text": "Arrêté du 26 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676146", "@nortexte": "MTSS0911937A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-26" }, { "@id": "LEGIARTI000021679176", "@num": "1", "#text": "Arrêté du 28 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021572216", "@nortexte": "MTSS0931690A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-28" }, { "@id": "LEGIARTI000023314162", "@num": "1", "#text": "Arrêté du 27 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311509", "@nortexte": "ETSS1032797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-27" }, { "@id": "LEGIARTI000034196353", "@num": "1", "#text": "Décret n°2017-337 du 14 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034195124", "@nortexte": "AFSS1637228D", "@numtexte": "2017-337", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-14" }, { "@id": "LEGIARTI000043667843", "@num": "1", "#text": "Arrêté du 8 octobre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042410602", "@nortexte": "SSAS2011506A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-08" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000022446583", "@num": "D242-6-1", "#text": "Code de la sécurité sociale. - art. D242-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735896", "@num": "D242-6-16", "#text": "Code de la sécurité sociale. - art. D242-6-16", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022446501", "@num": "D242-6-19", "#text": "Code de la sécurité sociale. - art. D242-6-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023796206", "@num": "D242-6-3", "#text": "Code de la sécurité sociale. - art. D242-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381652", "@num": "D242-6-4", "#text": "Code de la sécurité sociale. - art. D242-6-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736853", "@num": "D412-99", "#text": "Code de la sécurité sociale. - art. D412-99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736856", "@num": "D412-99-3", "#text": "Code de la sécurité sociale. - art. D412-99-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194234", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Assurance accidents du travail et maladies professionnelles.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185515", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions propres à chaque branche", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172139", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations assises sur les rémunérations ou gains versés aux travailleurs salariés ou assimilés", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155797", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735878", "@fin": "2012-01-01", "@num": "D242-6-2", "@etat": "MODIFIE", "@debut": "1996-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022446580", "@fin": "2017-03-17", "@num": "D242-6-2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034197480", "@fin": "2018-01-01", "@num": "D242-6-2", "@etat": "MODIFIE", "@debut": "2017-03-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034668407", "@fin": "2999-01-01", "@num": "D242-6-2", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le mode de tarification est déterminé en fonction de l'effectif global de l'entreprise, tel que défini à l'article D. 242-6-16, que celle-ci comporte un ou plusieurs établissements :

1° La tarification collective est applicable aux entreprises dont l'effectif global est inférieur à 20 salariés ;

2° La tarification individuelle est applicable aux entreprises dont l'effectif global est au moins égal à 150 salariés ;

3° La tarification mixte est applicable aux entreprises dont l'effectif global est au moins égal à 20 et inférieur à 150.

\n
" } }, "LEGIARTI000034668407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-6-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034668407", "URL": "article/LEGI/ARTI/00/00/34/66/84/LEGIARTI000034668407.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042710957", "@num": "1", "#text": "Arrêté du 17 octobre 1995 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555144", "@nortexte": "SANS9502262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-17" }, { "@id": "LEGIARTI000006790255", "@num": "1", "#text": "Arrêté du 14 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556780", "@nortexte": "TASS9523475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-14" }, { "@id": "LEGIARTI000006790723", "@num": "1", "#text": "Arrêté du 27 décembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198151", "@nortexte": "TASS9611842A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006791094", "@num": "1", "#text": "Arrêté du 6 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000570947", "@nortexte": "MESS9821090A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-06" }, { "@id": "LEGIARTI000006791235", "@num": "1", "#text": "Arrêté du 9 décembre 1998 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377737", "@nortexte": "MESS9823869A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-09" }, { "@id": "LEGIARTI000006229885", "@num": "1", "#text": "Décret n°2004-298 du 26 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249216", "@nortexte": "SOCS0420709D", "@numtexte": "2004-298", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "@id": "LEGIARTI000017771568", "@num": "1", "#text": "Arrêté du 21 décembre 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017756006", "@nortexte": "MTSS0774376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-21" }, { "@id": "LEGIARTI000019983819", "@num": "1", "#text": "Arrêté du 18 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019982181", "@nortexte": "MTSS0830521A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-18" }, { "@id": "LEGIARTI000020676571", "@num": "1", "#text": "Arrêté du 26 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676146", "@nortexte": "MTSS0911937A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-26" }, { "@id": "LEGIARTI000021679176", "@num": "1", "#text": "Arrêté du 28 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021572216", "@nortexte": "MTSS0931690A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-28" }, { "@id": "LEGIARTI000023314162", "@num": "1", "#text": "Arrêté du 27 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311509", "@nortexte": "ETSS1032797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-27" }, { "@id": "LEGIARTI000034648005", "@num": "1", "#text": "Décret n°2017-858 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034632416", "@nortexte": "ECFS1625149D", "@numtexte": "2017-858", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000043667843", "@num": "1", "#text": "Arrêté du 8 octobre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042410602", "@nortexte": "SSAS2011506A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-08" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000022446583", "@num": "D242-6-1", "#text": "Code de la sécurité sociale. - art. D242-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022446501", "@num": "D242-6-19", "#text": "Code de la sécurité sociale. - art. D242-6-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023796206", "@num": "D242-6-3", "#text": "Code de la sécurité sociale. - art. D242-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381652", "@num": "D242-6-4", "#text": "Code de la sécurité sociale. - art. D242-6-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736853", "@num": "D412-99", "#text": "Code de la sécurité sociale. - art. D412-99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736856", "@num": "D412-99-3", "#text": "Code de la sécurité sociale. - art. D412-99-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746964", "@num": "R130-1", "#text": "Code de la sécurité sociale. - art. R130-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194234", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Assurance accidents du travail et maladies professionnelles.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185515", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions propres à chaque branche", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172139", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations assises sur les rémunérations ou gains versés aux travailleurs salariés ou assimilés", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155797", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735878", "@fin": "2012-01-01", "@num": "D242-6-2", "@etat": "MODIFIE", "@debut": "1996-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022446580", "@fin": "2017-03-17", "@num": "D242-6-2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034197480", "@fin": "2018-01-01", "@num": "D242-6-2", "@etat": "MODIFIE", "@debut": "2017-03-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034668407", "@fin": "2999-01-01", "@num": "D242-6-2", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le mode de tarification est déterminé en fonction de l'effectif global de l'entreprise, tel que défini à l'article R. 130-1, que celle-ci comporte un ou plusieurs établissements :

1° La tarification collective est applicable aux entreprises dont l'effectif est inférieur à 20 salariés ;

2° La tarification individuelle est applicable aux entreprises dont l'effectif est au moins égal à 150 salariés ;

3° La tarification mixte est applicable aux entreprises dont l'effectif est au moins égal à 20 et inférieur à 150.

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Seules sont prises en compte dans la valeur du risque les dépenses liées aux accidents et aux maladies dont le caractère professionnel a été reconnu.

Ne sont pas compris dans la valeur du risque les dépenses liées aux accidents de trajet mentionnés à l'article L. 411-2 et aux actes de terrorisme au sens de l'article L. 169-1, ainsi que les frais de rééducation et de reconversion professionnelles mentionnés à l'article L. 431-1.\n

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Article D242-6-3 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2012 (Code de la sécurité sociale)