{ "article": { "LEGIARTI000025829527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025829527", "URL": "article/LEGI/ARTI/00/00/25/82/95/LEGIARTI000025829527.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025830576", "@num": "D241-7", "#text": "Code de la sécurité sociale. - art. D241-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023414716", "@num": "D241-8", "#text": "Code de la sécurité sociale. - art. D241-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023414712", "@num": "D241-9", "#text": "Code de la sécurité sociale. - art. D241-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000025804364", "@nor": "BCRS1220958D", "@num": "2012-664", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-664 du 4 mai 2012 relatif aux taux et aux modalités de calcul des cotisations d'allocations familiales et de la réduction générale de cotisations patronales de sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025804364", "@c_titre_court": "Décret n°2012-664 du 4 mai 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-664 du 4 mai 2012 relatif aux taux et aux modalités de calcul des cotisations d'allocations familiales et de la réduction générale de cotisations patronales de sécurité sociale", "@debut": "2012-05-07", "@id_txt": "LEGITEXT000025829522", "@c_titre_court": "Décret n°2012-664 du 4 mai 2012" } ], "@ministere": "Ministère du budget, des comptes publics et de la réforme de l'Etat", "@date_publi": "2012-05-06", "@date_signature": "2012-05-04" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025829527", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025804370", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D241-9, Art. D241-8\n
\n

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

- Code de la sécurité sociale.
\n Art. D241-7\n
\n

\n
" } }, "LEGIARTI000023414712": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023414712", "URL": "article/LEGI/ARTI/00/00/23/41/47/LEGIARTI000023414712.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": "LEGIARTI000023388503", "@num": "1", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000025829527", "@num": "1", "#text": "Décret n°2012-664\n du 4 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025804364", "@nortexte": "BCRS1220958D", "@numtexte": "2012-664", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000048852491", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067277", "@num": "D241-3-2", "#text": "Code de la sécurité sociale. - art. D241-3-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987523", "@num": "D752-7", "#text": "Code de la sécurité sociale. - art. D752-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185779", "@fin": "2999-01-01", "#text": "Sous-section 4 : Allègement général des cotisations patronales.", "@debut": "2007-09-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172138", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions communes.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155796", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006736096", "@fin": "1996-09-22", "@num": "D241-9", "@etat": "ABROGE", "@debut": "1995-08-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006736097", "@fin": "2003-06-12", "@num": "D241-9", "@etat": "MODIFIE", "@debut": "1998-01-03", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006736098", "@fin": "2005-02-06", "@num": "D241-9", "@etat": "ABROGE", "@debut": "2003-06-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023414712", "@fin": "2012-05-07", "@num": "D241-9", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026406988", "@fin": "2999-01-01", "@num": "D241-9", "@etat": "VIGUEUR", "@debut": "2012-09-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les cotisations dues au titre du dernier mois ou du dernier trimestre de l'année tiennent compte, le cas échéant, de la régularisation du différentiel entre la somme des montants de la réduction mentionnée à l'article L. 241-13 appliquée par anticipation pour les mois précédents de l'année et le montant de cette réduction calculée pour l'année. En cas de cessation du contrat de travail en cours d'année, la régularisation s'opère sur les cotisations dues au titre du dernier mois ou trimestre d'emploi.

Une régularisation progressive des cotisations peut être opérée en cours d'année, d'un versement à l'autre, en faisant masse, à chaque échéance, des éléments nécessaires au calcul de la réduction sur la période écoulée depuis le premier jour de l'année ou à dater de l'embauche si elle est postérieure.

\n
\n
" } }, "LEGIARTI000023414716": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023414716", "URL": "article/LEGI/ARTI/00/00/23/41/47/LEGIARTI000023414716.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": "LEGIARTI000006771904", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771906", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000023388503", "@num": "1", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000023388505", "@num": "2", "#text": "Décret n°2010-1779 du 31 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023336753", "@nortexte": "ETSS1033310D", "@numtexte": "2010-1779", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-31" }, { "@id": "LEGIARTI000025829527", "@num": "1", "#text": "Décret n°2012-664\n du 4 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025804364", "@nortexte": "BCRS1220958D", "@numtexte": "2012-664", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000006736102", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. D241-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735819", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735823", "@num": "D241-13", "#text": "Code de la sécurité sociale. - art. D241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987492", "@num": "D241-5-2", "#text": "Code de la sécurité sociale. - art. D241-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735813", "@num": "D241-5-7", "#text": "Code de la sécurité sociale. - art. D241-5-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736085", "@num": "D241-7", "#text": "Code de la sécurité sociale. - art. D241-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736098", "@num": "D241-9", "#text": "Code de la sécurité sociale. - art. D241-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047987523", "@num": "D752-7", "#text": "Code de la sécurité sociale. - art. D752-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645604", "@num": "D981-3", "#text": "Code du travail - art. D981-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597717", "@num": "D741-61-3", "#text": "Code rural - art. D741-61-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597725", "@num": "D741-63-3", "#text": "Code rural - art. D741-63-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597735", "@num": "D741-70-6", "#text": "Code rural - art. D741-70-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918655", "@num": "D741-60", "#text": "Code rural et de la pêche maritime - art. 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Le montant de la réduction prévue à l'article L. 241-13 appliquée par anticipation aux cotisations dues au titre des rémunérations versées au cours d'un mois civil est égal au produit de la rémunération mensuelle par le coefficient mentionné au I de l'article D. 241-7 calculé selon les modalités prévues au même article à l'exception du montant du salaire minimum de croissance et de la rémunération qui sont pris en compte pour un mois.

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

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

rémunération annuelle brute-1)/0,6

\n
\n

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

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

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

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

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

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

\n
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Article 1 ENTIEREMENT_MODIF (Décret n° 2012-664 du 4 mai 2012 relatif aux taux et aux modalités de calcul des cotisations d'allocations familiales et de la réduction générale de cotisations patronales de sécurité sociale)