{ "article": { "LEGIARTI000024579780": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D7233-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-11-22" } }, "META_COMMUN": { "ID": "LEGIARTI000024579780", "URL": "article/LEGI/ARTI/00/00/24/57/97/LEGIARTI000024579780.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024578284", "@num": "5", "#text": "Décret n°2011-1133\n du 20 septembre 2011 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000024577695", "@nortexte": "EFII1102068D", "@numtexte": "2011-1133", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-20" }, { "@id": "LEGIARTI000018516740", "@num": "D129-31", "#text": "Code du travail - art. D129-31 al 3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904706", "@num": "L7233-4", "#text": "Code du travail - art. L7233-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018521218", "@fin": "2999-01-01", "#text": "Section 3 : Aide financière en faveur des salariés, du chef d'entreprise ou des dirigeants sociaux", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018521234", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions financières", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018521284", "@fin": "2999-01-01", "#text": "Titre III : Activités de services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018521438", "@fin": "2999-01-01", "#text": "Livre II : Concierges et employés d'immeubles à usage d'habitation, employés de maison et services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522052", "@fin": "2999-01-01", "#text": "Septième partie : Dispositions particulières à certaines professions et activités", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018521216", "@fin": "2011-11-22", "@num": "D7233-6", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024579780", "@fin": "2999-01-01", "@num": "D7233-6", "@etat": "VIGUEUR", "@debut": "2011-11-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "L'aide financière mentionnée à l'article L. 7233-4 peut financer des services à la personne au sein de l'entreprise au bénéfice de ses salariés." } }, "LEGIARTI000006904706": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7233-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904706", "URL": "article/LEGI/ARTI/00/00/06/90/47/LEGIARTI000006904706.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX7233L0040XX0A" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
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La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000046198158", "@num": "1", "#text": "Arrêté du 9 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197804", "@nortexte": "SPRS2217306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000047098070", "@num": "1", "#text": "Arrêté du 17 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047096909", "@nortexte": "SPRS2236833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-17" }, { "@id": "LEGIARTI000048798930", "@num": "1", "#text": "Décret n°2023-1378 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048730782", "@nortexte": "FAMA2331871D", "@numtexte": "2023-1378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048798932", "@num": "2", "#text": "Décret n°2023-1378 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048730782", "@nortexte": "FAMA2331871D", "@numtexte": "2023-1378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049011246", "@num": "1", "#text": "Arrêté du 29 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049010138", "@nortexte": "TSSS2329962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000051109853", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051106294", "@nortexte": "ECOS2433361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000051109859", "@num": "1", "#text": "Arrêté du 26 décembre 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051106294", "@nortexte": "ECOS2433361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579780", "@num": "D7233-6", "#text": "Code du travail - art. D7233-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579787", "@num": "D7233-7", "#text": "Code du travail - art. D7233-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646374", "@num": "L129-13", "#text": "Code du travail - art. L129-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904707", "@num": "L7233-5", "#text": "Code du travail - art. L7233-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904711", "@num": "L7233-9", "#text": "Code du travail - art. L7233-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018521204", "@num": "R7233-12", "#text": "Code du travail - art. R7233-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L129-13 alinéas 1 à 3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212983", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910732", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189977", "@fin": "2999-01-01", "#text": "Section 2 : Aide financière en faveur des salariés, du chef d'entreprise ou des dirigeants sociaux.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178246", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions financières", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160838", "@fin": "2999-01-01", "#text": "Titre III : Activités de services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145426", "@fin": "2999-01-01", "#text": "Livre II : Concierges et employés d'immeubles à usage d'habitation, employés de maison et services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132350", "@fin": "2999-01-01", "#text": "Septième partie : Dispositions particulières à certaines professions et activités", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904706", "@fin": "2008-05-01", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018765042", "@fin": "2010-05-08", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022265907", "@fin": "2010-07-25", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517757", "@fin": "2018-01-01", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035652810", "@fin": "2018-09-01", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075008", "@fin": "2023-12-20", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048589975", "@fin": "2999-01-01", "@num": "L7233-4", "@etat": "VIGUEUR", "@debut": "2023-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'aide financière du comité d'entreprise et celle de l'entreprise versées en faveur des salariés n'ont pas le caractère de rémunération au sens des articles L. 242-1 du code de la sécurité sociale et L. 741-10 du code rural ainsi que pour l'application de la législation du travail, lorsque ces aides sont destinées soit à faciliter l'accès des services aux salariés, soit à financer :
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1° Des activités entrant dans le champ des services à la personne ;
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2° Des activités de services assurées par les organismes mentionnés aux premier et deuxième alinéas de l'article L. 2324-1 du code de la santé publique ou par des assistants maternels agréés en application de l'article L. 421-1 du code de l'action sociale et des familles.
" } }, "LEGIARTI000018765042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7233-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018765042", "URL": "article/LEGI/ARTI/00/00/18/76/50/LEGIARTI000018765042.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017961478", "@num": "3", "#text": "LOI n°2008-67\n du 21 janvier 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "LEGIARTI000046198158", "@num": "1", "#text": "Arrêté du 9 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197804", "@nortexte": "SPRS2217306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000047098070", "@num": "1", "#text": "Arrêté du 17 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047096909", "@nortexte": "SPRS2236833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-17" }, { "@id": "LEGIARTI000048798930", "@num": "1", "#text": "Décret n°2023-1378 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048730782", "@nortexte": "FAMA2331871D", "@numtexte": "2023-1378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048798932", "@num": "2", "#text": "Décret n°2023-1378 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048730782", "@nortexte": "FAMA2331871D", "@numtexte": "2023-1378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049011246", "@num": "1", "#text": "Arrêté du 29 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049010138", "@nortexte": "TSSS2329962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000051109853", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051106294", "@nortexte": "ECOS2433361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000051109859", "@num": "1", "#text": "Arrêté du 26 décembre 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051106294", "@nortexte": "ECOS2433361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000006585682", "@num": "L741-10", "#text": "Code rural - art. L741-10", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579780", "@num": "D7233-6", "#text": "Code du travail - art. D7233-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579787", "@num": "D7233-7", "#text": "Code du travail - art. D7233-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646374", "@num": "L129-13", "#text": "Code du travail - art. L129-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904707", "@num": "L7233-5", "#text": "Code du travail - art. L7233-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904711", "@num": "L7233-9", "#text": "Code du travail - art. L7233-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018521204", "@num": "R7233-12", "#text": "Code du travail - art. R7233-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L129-13 alinéas 1 à 3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212983", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910732", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006687615", "@num": "L2324-1", "#text": "Code de la santé publique - art. L2324-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741072", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797846", "@num": "L421-1", "#text": "Code de l'action sociale et des familles - art. 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L'aide financière du comité d'entreprise et celle de l'entreprise versées en faveur des salariés n'ont pas le caractère de rémunération au sens des articles L. 242-1 du code de la sécurité sociale et L. 741-10 du code rural ainsi que pour l'application de la législation du travail, lorsque ces aides sont destinées soit à faciliter l'accès des services aux salariés, soit à financer :

1° Des activités entrant dans le champ des services à la personne ;

2° Des activités de services assurées par les organismes mentionnés aux premier et deuxième alinéas de l'article L. 2324-1 du code de la santé publique ou par des assistants maternels agréés en application de l'article L. 421-1 du code de l'action sociale et des familles.

Les dispositions du présent article ne donnent pas lieu à application de l'article L. 131-7 du code de la sécurité sociale.

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L741-10", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579780", "@num": "D7233-6", "#text": "Code du travail - art. D7233-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579787", "@num": "D7233-7", "#text": "Code du travail - art. D7233-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646374", "@num": "L129-13", "#text": "Code du travail - art. 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R7233-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L129-13 alinéas 1 à 3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212983", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910732", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006687615", "@num": "L2324-1", "#text": "Code de la santé publique - art. 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L'aide financière du comité d'entreprise et celle de l'entreprise versées en faveur des salariés n'ont pas le caractère de rémunération au sens des articles L. 242-1 du code de la sécurité sociale et L. 741-10 du code rural et de la pêche maritime ainsi que pour l'application de la législation du travail, lorsque ces aides sont destinées soit à faciliter l'accès des services aux salariés, soit à financer :

1° Des activités entrant dans le champ des services à la personne ;

Les dispositions du présent article ne donnent pas lieu à application de l'article L. 131-7 du code de la sécurité sociale.

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L'aide financière du comité d'entreprise et celle de l'entreprise versées en faveur des salariés n'ont pas le caractère de rémunération au sens des articles L. 242-1 du code de la sécurité sociale et L. 741-10 du code rural et de la pêche maritime ainsi que pour l'application de la législation du travail, lorsque ces aides sont destinées soit à faciliter l'accès des services aux salariés, soit à financer :

1° Des activités entrant dans le champ des services à la personne ;

2° Des activités de services assurées par les organismes mentionnés aux premier et deuxième alinéas de l'article L. 2324-1 du code de la santé publique ou les organismes ou les personnes organisant l'accueil sans hébergement prévu au troisième alinéa du même article ou par des assistants maternels agréés en application de l'article L. 421-1 du code de l'action sociale et des familles ;

3° Des prestations directement liées à la gestion et au fonctionnement du chèque emploi-service et proposées aux salariés par les établissements spécialisés mentionnés à l'article L. 1271-10.

Les dispositions du présent article ne donnent pas lieu à application de l'article L. 131-7 du code de la sécurité sociale.

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\n
A modifié les dispositions suivantes :

- Code du travail
\n Art. D7233-4\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du travail
\n Art. D7233-5, Art. D7233-6\n
\n

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

- Code du travail
\n Art. D7233-7\n
\n

\n
" } }, "LEGIARTI000035652810": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7233-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-09-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035652810", "URL": "article/LEGI/ARTI/00/00/35/65/28/LEGIARTI000035652810.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

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R7233-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L129-13 alinéas 1 à 3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212983", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910732", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006687615", "@num": "L2324-1", "#text": "Code de la santé publique - art. L2324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741072", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7", "@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": "LEGIARTI000006797846", "@num": "L421-1", "#text": "Code de l'action sociale et des familles - art. L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189977", "@fin": "2999-01-01", "#text": "Section 2 : Aide financière en faveur des salariés, du chef d'entreprise ou des dirigeants sociaux.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178246", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions financières", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160838", "@fin": "2999-01-01", "#text": "Titre III : Activités de services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145426", "@fin": "2999-01-01", "#text": "Livre II : Concierges et employés d'immeubles à usage d'habitation, employés de maison et services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132350", "@fin": "2999-01-01", "#text": "Septième partie : Dispositions particulières à certaines professions et activités", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904706", "@fin": "2008-05-01", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018765042", "@fin": "2010-05-08", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022265907", "@fin": "2010-07-25", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517757", "@fin": "2018-01-01", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035652810", "@fin": "2018-09-01", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075008", "@fin": "2023-12-20", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048589975", "@fin": "2999-01-01", "@num": "L7233-4", "@etat": "VIGUEUR", "@debut": "2023-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'aide financière du comité social et économique et celle de l'entreprise versées en faveur des salariés n'ont pas le caractère de rémunération au sens des articles L. 242-1 du code de la sécurité sociale et L. 741-10 du code rural et de la pêche maritime ainsi que pour l'application de la législation du travail, lorsque ces aides sont destinées soit à faciliter l'accès des services aux salariés, soit à financer :

1° Des activités entrant dans le champ des services à la personne ;

Les dispositions du présent article ne donnent pas lieu à application de l'article L. 131-7 du code de la sécurité sociale.

" } }, "LEGIARTI000037075008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7233-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-20", "DATE_DEBUT": "2018-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037075008", "URL": "article/LEGI/ARTI/00/00/37/07/50/LEGIARTI000037075008.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2018-474 du 12 juin 2018, les présentes dispositions s'appliquent aux cotisations et contributions dues pour les périodes courant à compter du 1er septembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037051978", "@num": "6", "#text": "Ordonnance n°2018-474 du 12 juin 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037051191", "@nortexte": "CPAS1808552R", "@numtexte": "2018-474", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000046198158", "@num": "1", "#text": "Arrêté du 9 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046197804", "@nortexte": "SPRS2217306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000047098070", "@num": "1", "#text": "Arrêté du 17 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047096909", "@nortexte": "SPRS2236833A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-17" }, { "@id": "LEGIARTI000048798930", "@num": "1", "#text": "Décret n°2023-1378 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048730782", "@nortexte": "FAMA2331871D", "@numtexte": "2023-1378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048798932", "@num": "2", "#text": "Décret n°2023-1378 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048730782", "@nortexte": "FAMA2331871D", "@numtexte": "2023-1378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049011246", "@num": "1", "#text": "Arrêté du 29 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049010138", "@nortexte": "TSSS2329962A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000051109853", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051106294", "@nortexte": "ECOS2433361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000051109859", "@num": "1", "#text": "Arrêté du 26 décembre 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051106294", "@nortexte": "ECOS2433361A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000006585682", "@num": "L741-10", "#text": "Code rural - art. L741-10", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579780", "@num": "D7233-6", "#text": "Code du travail - art. D7233-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579787", "@num": "D7233-7", "#text": "Code du travail - art. D7233-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901398", "@num": "L1271-10", "#text": "Code du travail - art. L1271-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646374", "@num": "L129-13", "#text": "Code du travail - art. L129-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904707", "@num": "L7233-5", "#text": "Code du travail - art. L7233-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904711", "@num": "L7233-9", "#text": "Code du travail - art. L7233-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018521204", "@num": "R7233-12", "#text": "Code du travail - art. R7233-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L129-13 alinéas 1 à 3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212983", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910732", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006687615", "@num": "L2324-1", "#text": "Code de la santé publique - art. L2324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741072", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740231", "@num": "L136-1", "#text": "Code de la sécurité sociale. - art. L136-1 (V)", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797846", "@num": "L421-1", "#text": "Code de l'action sociale et des familles - art. L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189977", "@fin": "2999-01-01", "#text": "Section 2 : Aide financière en faveur des salariés, du chef d'entreprise ou des dirigeants sociaux.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178246", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions financières", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160838", "@fin": "2999-01-01", "#text": "Titre III : Activités de services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145426", "@fin": "2999-01-01", "#text": "Livre II : Concierges et employés d'immeubles à usage d'habitation, employés de maison et services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132350", "@fin": "2999-01-01", "#text": "Septième partie : Dispositions particulières à certaines professions et activités", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904706", "@fin": "2008-05-01", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018765042", "@fin": "2010-05-08", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022265907", "@fin": "2010-07-25", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517757", "@fin": "2018-01-01", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035652810", "@fin": "2018-09-01", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075008", "@fin": "2023-12-20", "@num": "L7233-4", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048589975", "@fin": "2999-01-01", "@num": "L7233-4", "@etat": "VIGUEUR", "@debut": "2023-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'aide financière du comité social et économique et celle de l'entreprise versées en faveur des salariés n'ont pas le caractère de rémunération pour l'application de la législation du travail et sont exclues de l'assiette de la contribution définie à l'article L. 136-1 du code de la sécurité sociale et de l'assiette des cotisations définie à l'article L. 242-1 du même code et à l'article L. 741-10 du code rural et de la pêche maritime, lorsque ces aides sont destinées soit à faciliter l'accès des services aux salariés, soit à financer :

1° Des activités entrant dans le champ des services à la personne ;

Les dispositions du présent article ne donnent pas lieu à application de l'article L. 131-7 du code de la sécurité sociale.

" } }, "LEGIARTI000048589975": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7233-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000048589975", "URL": "article/LEGI/ARTI/00/00/48/58/99/LEGIARTI000048589975.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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\n

1° Des activités entrant dans le champ des services à la personne ;

2° Des activités de services assurées par les organismes mentionnés au premier alinéa de l'article L. 2324-1 du code de la santé publique ou les organismes ou les personnes organisant l'accueil sans hébergement prévu au troisième alinéa du même article ou par des assistants maternels agréés en application de l'article L. 421-1 du code de l'action sociale et des familles ;

Les dispositions du présent article ne donnent pas lieu à application de l'article L. 131-7 du code de la sécurité sociale.

\n
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Article D7233-6 AUTONOME VIGUEUR, en vigueur depuis le 22/11/2011 (Code du travail)