{ "article": { "LEGIARTI000025829533": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025829533", "URL": "article/LEGI/ARTI/00/00/25/82/95/LEGIARTI000025829533.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025117667", "@num": "D741-33", "#text": "Code rural et de la pêche maritime - art. D741-33 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025830613", "@num": "D741-60", "#text": "Code rural et de la pêche maritime - art. D741-60 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@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": "LEGIARTI000025829533", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025804385", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code rural
\n Art. D741-33\n
\n

\n
\n
A modifié les dispositions suivantes :

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

\n
" } }, "LEGIARTI000025117667": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D741-33", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2012-01-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025117667", "URL": "article/LEGI/ARTI/00/00/25/11/76/LEGIARTI000025117667.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006771625", "@num": "2", "#text": "Décret n°96-1230 du 27 décembre 1996 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000380676", "@nortexte": "AGRS9602334D", "@numtexte": "96-1230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000257037", "#text": "Décret n°2005-368 du 19 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000025116349", "@num": "1", "#text": "Décret n°2012-18 du 4 janvier 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025105789", "@nortexte": "AGRS1108502D", "@numtexte": "2012-18", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-04" }, { "@id": "LEGIARTI000025829533", "@num": "3", "#text": "Décret n°2012-664\n du 4 mai 2012 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000025804364", "@nortexte": "BCRS1220958D", "@numtexte": "2012-664", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000006597768", "@num": "D741-32", "#text": "Code rural - art. D741-32", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585682", "@num": "L741-10", "#text": "Code rural - art. L741-10", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597666", "@num": "R741-37", "#text": "Code rural - art. R741-37", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168610", "@fin": "2999-01-01", "#text": "Section 2 : Prestations familiales.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152681", "@fin": "2999-01-01", "#text": "Chapitre Ier : Cotisations et autres financements", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138448", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes salariées des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597769", "@fin": "2012-01-07", "@num": "D741-33", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025117667", "@fin": "2012-05-07", "@num": "D741-33", "@etat": "ABROGE", "@debut": "2012-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026407016", "@fin": "2015-01-01", "@num": "D741-33", "@etat": "MODIFIE", "@debut": "2012-09-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029924526", "@fin": "2018-09-30", "@num": "D741-33", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037456622", "@fin": "2999-01-01", "@num": "D741-33", "@etat": "VIGUEUR", "@debut": "2018-09-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La cotisation mentionnée à l'article D. 741-32 est assise sur les gains et rémunérations déterminés selon les modalités prévues aux articles L. 741-10 et R. 741-37, ou sur une assiette forfaitaire ou réduite lorsqu'elle est prévue par voie législative ou réglementaire.
\n
" } }, "LEGIARTI000025830613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D741-60", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-09-24", "DATE_DEBUT": "2012-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025830613", "URL": "article/LEGI/ARTI/00/00/25/83/06/LEGIARTI000025830613.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000169502", "#text": "Décret 95-703 1995-05-09 art. 3, al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000169502", "@nortexte": "AGRS9500766D", "@numtexte": "95-703", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006778342", "@num": "3", "#text": "Décret n°95-703 du 9 mai 1995 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000169502", "@nortexte": "AGRS9500766D", "@numtexte": "95-703", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000025829533", "@num": "3", "#text": "Décret n°2012-664\n du 4 mai 2012 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000025804364", "@nortexte": "BCRS1220958D", "@numtexte": "2012-664", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000006585701", "@num": "L741-16", "#text": "Code rural - art. L741-16", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021947649", "@num": "L741-16-1", "#text": "Code rural - art. L741-16-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585674", "@num": "L741-5", "#text": "Code rural - art. L741-5", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585767", "@num": "L751-18", "#text": "Code rural - art. L751-18", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736112", "@num": "D242-7", "#text": "Code de la sécurité sociale. - art. D242-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006198003", "@fin": "2999-01-01", "#text": "Sous-paragraphe 3 : Travailleurs occasionnels et demandeurs d'emploi.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006193659", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Cotisations assises sur les salaires", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183681", "@fin": "2999-01-01", "#text": "Sous-section 1 : Assiette des cotisations", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168609", "@fin": "2999-01-01", "#text": "Section 3 : Assurances sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152681", "@fin": "2999-01-01", "#text": "Chapitre Ier : Cotisations et autres financements", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138448", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes salariées des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597709", "@fin": "2006-09-10", "@num": "D741-60", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597710", "@fin": "2010-04-25", "@num": "D741-60", "@etat": "MODIFIE", "@debut": "2006-09-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022140600", "@fin": "2011-01-01", "@num": "D741-60", "@etat": "MODIFIE", "@debut": "2010-04-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023414733", "@fin": "2012-05-07", "@num": "D741-60", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025830613", "@fin": "2012-09-24", "@num": "D741-60", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026407009", "@fin": "2013-02-11", "@num": "D741-60", "@etat": "MODIFIE", "@debut": "2012-09-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027060762", "@fin": "2017-10-28", "@num": "D741-60", "@etat": "MODIFIE", "@debut": "2013-02-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035918655", "@fin": "2019-01-01", "@num": "D741-60", "@etat": "MODIFIE", "@debut": "2017-10-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038026966", "@fin": "2999-01-01", "@num": "D741-60", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions des articles L. 741-5, L. 741-16 et L. 751-18, lorsque la rémunération mensuelle du salarié est supérieure au salaire minimum de croissance majoré de 150 %, le montant de l'exonération est déterminé par l'application de la formule suivante :

\n
\n

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

\n
\n

Pour le calcul de cette formule :

\n
\n

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

\n
\n

-le SMIC et la rémunération mensuelle brute sont déterminés dans les conditions prévues à l'article D. 242-7 du code de la sécurité sociale.

\n
\n

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

" } } }, "article_lien": [ { "article_id": "LEGIARTI000025117667", "cible": true, "cidtexte": "JORFTEXT000025804364", "id": "LEGIARTI000025829533", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000025830613", "cible": true, "cidtexte": "JORFTEXT000025804364", "id": "LEGIARTI000025829533", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025829533", "liens_entrants": true }

Article 3 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)