{ "article": { "LEGIARTI000025628398": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025628398", "URL": "article/LEGI/ARTI/00/00/25/62/83/LEGIARTI000025628398.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025629893", "@num": "D642-1", "#text": "Code de la sécurité sociale. - art. D642-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629886", "@num": "D642-3", "#text": "Code de la sécurité sociale. - art. D642-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629881", "@num": "D642-4", "#text": "Code de la sécurité sociale. - art. D642-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629875", "@num": "D642-5-2", "#text": "Code de la sécurité sociale. - art. D642-5-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000025626696", "@nor": "BCRS1208268D", "@num": "2012-443", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-443 du 3 avril 2012 relatif aux cotisations de sécurité sociale dues par les travailleurs indépendants non agricoles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025626696", "@c_titre_court": "Décret n°2012-443 du 3 avril 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-443 du 3 avril 2012 relatif aux cotisations de sécurité sociale dues par les travailleurs indépendants non agricoles", "@debut": "2012-04-05", "@id_txt": "LEGITEXT000025628380", "@c_titre_court": "Décret n°2012-443 du 3 avril 2012" } ], "@ministere": "Ministère du budget, des comptes publics et de la réforme de l'Etat", "@date_publi": "2012-04-04", "@date_signature": "2012-04-03", "@num_parution_jo": "0081" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025628398", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025626762", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D642-1, Art. D642-3, Art. D642-4, Art. D642-5-2\n
\n

\n
" } }, "LEGIARTI000025629875": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D642-5-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-04-05" } }, "META_COMMUN": { "ID": "LEGIARTI000025629875", "URL": "article/LEGI/ARTI/00/00/25/62/98/LEGIARTI000025629875.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": "LEGIARTI000025628398", "@num": "7", "#text": "Décret n°2012-443\n du 3 avril 2012 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000025626696", "@nortexte": "BCRS1208268D", "@numtexte": "2012-443", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-03" }, { "@id": "LEGIARTI000006738117", "@num": "D642-4", "#text": "Code de la sécurité sociale. - art. D642-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738127", "@num": "D642-5-3", "#text": "Code de la sécurité sociale. - art. D642-5-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738128", "@num": "D642-5-4", "#text": "Code de la sécurité sociale. - art. D642-5-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738129", "@num": "D642-5-5", "#text": "Code de la sécurité sociale. - art. D642-5-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629785", "@num": "D642-5-6", "#text": "Code de la sécurité sociale. - art. D642-5-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030034644", "@num": "D642-5-7", "#text": "Code de la sécurité sociale. - art. D642-5-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738161", "@num": "D643-11", "#text": "Code de la sécurité sociale. - art. D643-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786826", "@num": "D742-41", "#text": "Code de la sécurité sociale. - art. D742-41 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743766", "@num": "L642-1", "#text": "Code de la sécurité sociale. - art. L642-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743781", "@num": "L642-2-1", "#text": "Code de la sécurité sociale. - art. L642-2-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185621", "@fin": "2020-05-25", "#text": "Sous-section 2 : Cotisations des conjoints collaborateurs des professionnels libéraux.", "@debut": "2007-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172268", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155904", "@fin": "2999-01-01", "#text": "Chapitre 2 : Organisation financière", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141570", "@fin": "2020-05-25", "#text": "Titre 4 : Assurance vieillesse et invalidité-décès des professions libérales", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041967353", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions applicables aux professions libérales", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006738126", "@fin": "2012-04-05", "@num": "D642-5-2", "@etat": "MODIFIE", "@debut": "2007-04-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025629875", "@fin": "2015-01-01", "@num": "D642-5-2", "@etat": "MODIFIE", "@debut": "2012-04-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030034633", "@fin": "2020-05-25", "@num": "D642-5-2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041966458", "@fin": "2999-01-01", "@num": "D642-5-2", "@etat": "VIGUEUR", "@debut": "2020-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le conjoint collaborateur peut demander que sa cotisation soit calculée :

\n
\n

1° Soit sur un revenu forfaitaire égal à la moitié de la limite supérieure de la première tranche de revenu mentionnée à l'article L. 642-1 ;

\n
\n

2° Soit sur 25 % ou sur 50 % du revenu professionnel pris en compte pour déterminer l'assiette de la cotisation du professionnel libéral mentionné au 1° de l'article L. 642-2-1 ;

\n
\n

3° Soit sur une fraction fixée à un quart ou à la moitié du revenu professionnel pris en compte pour déterminer l'assiette de la cotisation du professionnel libéral mentionné au 2° de l'article L. 642-2-1. Dans ce cas, les limites des deux tranches de revenu mentionnées à l'article L. 642-1 sont réduites dans cette proportion pour le conjoint et le professionnel libéral.

\n
\n

Le montant de cette cotisation ne peut être inférieur à celui prévu à l'article D. 642-4.

\n
" } }, "LEGIARTI000025629881": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D642-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-04-05" } }, "META_COMMUN": { "ID": "LEGIARTI000025629881", "URL": "article/LEGI/ARTI/00/00/25/62/98/LEGIARTI000025629881.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020081467", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@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": "LEGIARTI000006770750", "@num": "5", "#text": "Décret n°88-93 du 27 janvier 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683967", "@nortexte": "ASES8701897D", "@numtexte": "88-93", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-27" }, { "@id": "LEGIARTI000006770750", "@num": "5", "#text": "Décret n°88-93 du 27 janvier 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683967", "@nortexte": "ASES8701897D", "@numtexte": "88-93", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-27" }, { "@id": "LEGIARTI000006774897", "@num": "3", "#text": "Décret n°90-310 du 30 mars 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715019", "@nortexte": "SPSS8902783D", "@numtexte": "90-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-30" }, { "@id": "LEGIARTI000006775779", "@num": "3", "#text": "Décret n°91-277 du 12 mars 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515150", "@nortexte": "SPSS9100002D", "@numtexte": "91-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-12" }, { "@id": "LEGIARTI000006776252", "@num": "3", "#text": "Décret n°92-325 du 27 mars 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000174938", "@nortexte": "SPSS9200318D", "@numtexte": "92-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-27" }, { "@id": "LEGIARTI000006928682", "@num": "2", "#text": "Décret n°93-405 du 17 mars 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163124", "@nortexte": "SPSS9300491D", "@numtexte": "93-405", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-17" }, { "@id": "LEGIARTI000006789197", "@num": "Annexe I", "#text": "Arrêté du 29 juillet 1993 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000181210", "@nortexte": "SPSS9302592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-29" }, { "@id": "LEGIARTI000006789198", "@num": "Annexe II", "#text": "Arrêté du 29 juillet 1993 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000181210", "@nortexte": "SPSS9302592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-29" }, { "@id": "LEGIARTI000006777583", "@num": "3", "#text": "Décret n°94-551 du 28 juin 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000183720", "@nortexte": "SPSS9401107D", "@numtexte": "94-551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-28" }, { "@id": "LEGIARTI000006778071", "@num": "5", "#text": "Décret n°95-525 du 4 mai 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370859", "@nortexte": "SPSS9500800D", "@numtexte": "95-525", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-04" }, { "@id": "LEGIARTI000006771808", "@num": "3", "#text": "Décret n°97-830 du 4 septembre 1997 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000182574", "@nortexte": "MESS9722293D", "@numtexte": "97-830", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-09-04" }, { "@id": "LEGIARTI000006772561", "@num": "3", "#text": "Décret n°98-599 du 13 juillet 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000573154", "@nortexte": "MESS9821552D", "@numtexte": "98-599", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-13" }, { "@id": "LEGITEXT000005628726", "#text": "Décret n°99-959 du 22 novembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779460", "@num": "1", "#text": "Décret n°99-959 du 22 novembre 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779461", "@num": "2", "#text": "Décret n°99-959 du 22 novembre 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779462", "@num": "3", "#text": "Décret n°99-959 du 22 novembre 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779462", "@num": "3", "#text": "Décret n°99-959 du 22 novembre 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779463", "@num": "4", "#text": "Décret n°99-959 du 22 novembre 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779648", "@num": "3", "#text": "Décret n°2000-1082 du 7 novembre 2000 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767446", "@nortexte": "MESS0023026D", "@numtexte": "2000-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-07" }, { "@id": "LEGIARTI000006780640", "@num": "3", "#text": "Décret n°2001-1182 du 11 décembre 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222790", "@nortexte": "MESS0123147D", "@numtexte": "2001-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-11" }, { "@id": "LEGIARTI000006216021", "@num": "3", "#text": "Décret n°2002-1525 du 23 décembre 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000599475", "@nortexte": "SOCS0222580D", "@numtexte": "2002-1525", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-23" }, { "@id": "LEGIARTI000006226334", "@num": "3", "#text": "Décret n°2003-1214 du 17 décembre 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796476", "@nortexte": "SOCS0323700D", "@numtexte": "2003-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-17" }, { "@id": "LEGIARTI000006781338", "@num": "13", "#text": "Décret n°2004-461 du 27 mai 2004 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437935", "@nortexte": "SANS0420911D", "@numtexte": "2004-461", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-27" }, { "@id": "LEGIARTI000046567204", "@num": "4", "#text": "Décret n°2012-443\n du 3 avril 2012 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025626696", "@nortexte": "BCRS1208268D", "@numtexte": "2012-443", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-03" }, { "@id": "LEGIARTI000025628398", "@num": "7", "#text": "Décret n°2012-443\n du 3 avril 2012 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000025626696", "@nortexte": "BCRS1208268D", "@numtexte": "2012-443", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-03" }, { "@id": "LEGIARTI000046566744", "@num": "1", "#text": "Décret n°2022-1438 du 16 novembre 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046566167", "@nortexte": "MTRS2227755D", "@numtexte": "2022-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-16" }, { "@id": "LEGIARTI000030034633", "@num": "D642-5-2", "#text": "Code de la sécurité sociale. - art. D642-5-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967224", "@num": "D742-25", "#text": "Code de la sécurité sociale. - art. D742-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738552", "@num": "D742-39", "#text": "Code de la sécurité sociale. - art. D742-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818637", "@num": "D742-42", "#text": "Code de la sécurité sociale. - art. D742-42 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741897", "@num": "L241-3", "#text": "Code de la sécurité sociale. - art. L241-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743772", "@num": "L642-2", "#text": "Code de la sécurité sociale. - art. 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En application du premier alinéa de l'article L. 642-2, le montant de la cotisation annuelle ne peut être calculée sur une assiette inférieure à 5,25 % de la valeur annuelle du plafond de la sécurité sociale, tel que prévu à l'article L. 241-3, en vigueur au 1er janvier de l'année au titre de laquelle la cotisation annuelle est due. En cas de période d'affiliation inférieure à une année, cette valeur n'est pas réduite au prorata de la durée d'affiliation. Le présent alinéa s'applique aux assurés dont la durée d'affiliation est au moins égale à quatre-vingt-dix jours au cours de cette même année.

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La cotisation minimale n'est applicable ni aux personnes dont l'activité libérale n'est pas l'activité professionnelle principale, ni aux personnes bénéficiaires d'un avantage de retraite ou d'une pension d'invalidité.

\n
" } }, "LEGIARTI000025629886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D642-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-07-04", "DATE_DEBUT": "2012-04-05" } }, "META_COMMUN": { "ID": "LEGIARTI000025629886", "URL": "article/LEGI/ARTI/00/00/25/62/98/LEGIARTI000025629886.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000300180", "#text": "Décret 49-456 1949-03-30 art. 16 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000300180", "@numtexte": "49-456", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-30" }, { "@id": "LEGIARTI000006764274", "@num": "16 bis", "#text": "Décret n°49-456 du 30 mars 1949 - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300180", "@numtexte": "49-456", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-30" }, { "@id": "LEGIARTI000006764275", "@num": "17", "#text": "Décret n°49-456 du 30 mars 1949 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300180", "@numtexte": "49-456", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-30" }, { "@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": "LEGIARTI000006769516", "@num": "3", "#text": "Décret n°86-1023 du 8 septembre 1986 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324508", "@numtexte": "86-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-09-08" }, { "@id": "LEGIARTI000006769916", "@num": "3", "#text": "Décret n°87-295 du 29 avril 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517718", "@nortexte": "ASES8700602D", "@numtexte": "87-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-29" }, { "@id": "LEGIARTI000006776496", "@num": "8", "#text": "Décret n°92-829 du 26 août 1992 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000358545", "@nortexte": "SPSS9201753D", "@numtexte": "92-829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-26" }, { "@id": "LEGIARTI000006777565", "@num": "5", "#text": "Décret n°94-404 du 16 mai 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000183429", "@nortexte": "SPSS9401188D", "@numtexte": "94-404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-16" }, { "@id": "LEGIARTI000025628398", "@num": "7", "#text": "Décret n°2012-443\n du 3 avril 2012 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000025626696", "@nortexte": "BCRS1208268D", "@numtexte": "2012-443", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-03" }, { "@id": "LEGIARTI000037798312", "@num": "1", "#text": "Décret n°2018-1120 du 10 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797213", "@nortexte": "CPAS1829555D", "@numtexte": "2018-1120", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000049625445", "@num": "D613-6", "#text": "Code de la sécurité sociale. - art. 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Le taux de cotisation prévu au cinquième alinéa de l'article L. 642-1 est égal à :

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1° 8,6 % des revenus définis à l'article L. 642-2 pour la part de ces revenus n'excédant pas 85 % du plafond annuel prévu à l'article L. 241-3 en vigueur au 1er janvier de l'année au titre de laquelle la cotisation est due ;

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2° 1,6 % des revenus définis à l'article L. 642-2 pour la part de ces revenus excédant le seuil fixé au 1°, dans la limite de cinq fois le plafond annuel prévu à l'article L. 241-3 en vigueur au 1er janvier de l'année au titre de laquelle la cotisation est due.

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En cas de période d'affiliation inférieure à une année, les plafonds prévus aux 1° et 2° ci-dessus sont réduits au prorata des trimestres d'affiliation.

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Pour le calcul de ces cotisations, les assurés sont tenus de déclarer avant le 31 décembre de chaque année à la section professionnelle dont ils relèvent les revenus professionnels non salariés de l'année civile précédente, tels qu'ils sont définis à l'article L. 642-2.

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Cette déclaration doit être effectuée au moyen d'un imprimé dont le modèle est soumis à l'avis favorable de la Caisse nationale d'assurance vieillesse des professions libérales et que les sections doivent adresser le 1er octobre au plus tard à tous leurs assurés.

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Dans le cas où le revenu de l'année précédente n'a pas été fixé par l'administration fiscale avant le 31 décembre, l'assiette servant au calcul des cotisations est établie à partir des revenus déclarés par l'assuré à cette administration. Après fixation du revenu, la déclaration rectificative doit être faite par l'assuré dans les trente jours suivant la réception de la notification de l'administration fiscale.

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A défaut de déclaration par l'assuré de ses revenus professionnels dans les délais prévus aux alinéas 5 et 7, la section procède d'office à l'appel de cotisations assises sur un revenu égal au maximum de chacune des tranches prévues aux 1° et 2° du présent article.

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En cas de rectification par les services fiscaux des revenus ayant servi d'assiette au calcul des cotisations, la section professionnelle procède d'elle-même ou à la demande de l'assuré présentée dans un délai de trois ans à compter de la date de notification de cette rectification, à la révision du montant des cotisations proportionnelles versées préalablement à cette rectification.

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Pour les cotisants admis à cotiser à titre volontaire en application du 2° de l'article L. 742-6, les cotisations sont assises sur les revenus professionnels non salariés de la dernière année d'activité, tels qu'ils sont définis à l'article L. 642-2, actualisés en appliquant le taux d'évolution du plafond visé à l'article L. 241-3 entre le 1er janvier de l'année correspondant à sa dernière année d'activité et le 1er janvier de l'année en cours.

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" } }, "LEGIARTI000025629893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D642-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-05-25", "DATE_DEBUT": "2012-04-05" } }, "META_COMMUN": { "ID": "LEGIARTI000025629893", "URL": "article/LEGI/ARTI/00/00/25/62/98/LEGIARTI000025629893.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006764057", "@num": "5", "#text": "Décret n°49-1259 du 27 août 1949 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000319321", "@numtexte": "49-1259", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1949-08-27" }, { "@id": "LEGIARTI000006764057", "@num": "5", "#text": "Décret n°49-1259 du 27 août 1949 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319321", "@numtexte": "49-1259", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1949-08-27" }, { "@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": "LEGIARTI000025628398", "@num": "7", "#text": "Décret n°2012-443\n du 3 avril 2012 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000025626696", "@nortexte": "BCRS1208268D", "@numtexte": "2012-443", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-03" }, { "@id": "LEGIARTI000006738128", "@num": "D642-5-4", "#text": "Code de la sécurité sociale. - art. 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Les cotisations mentionnées à l'article L. 642-1 sont dues, sous réserve des dispositions de l'article L. 131-6-1, à compter du premier jour du trimestre civil qui suit le début d'activité et jusqu'au dernier jour du trimestre civil au cours duquel la radiation intervient.

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Les cotisations sont exigibles annuellement et d'avance.

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Les frais de versement des cotisations sont à la charge de la partie payante.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000025629875", "cible": true, "cidtexte": "JORFTEXT000025626696", "id": "LEGIARTI000025628398", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025629881", "cible": true, "cidtexte": "JORFTEXT000025626696", "id": "LEGIARTI000025628398", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025629886", "cible": true, "cidtexte": "JORFTEXT000025626696", "id": "LEGIARTI000025628398", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025629893", "cible": true, "cidtexte": "JORFTEXT000025626696", "id": "LEGIARTI000025628398", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025628398", "liens_entrants": true }

Article 7 ENTIEREMENT_MODIF (Décret n° 2012-443 du 3 avril 2012 relatif aux cotisations de sécurité sociale dues par les travailleurs indépendants non agricoles)