{ "article": { "LEGIARTI000026395807": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026395807", "URL": "article/LEGI/ARTI/00/00/26/39/58/LEGIARTI000026395807.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000026407536", "#text": "Code de la sécurité sociale. - Sous-section 7 : Heures supplémentaires (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023414701", "@num": "D241-13", "#text": "Code de la sécurité sociale. - art. D241-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735856", "@num": "D241-21", "#text": "Code de la sécurité sociale. - art. D241-21 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735859", "@num": "D241-22", "#text": "Code de la sécurité sociale. - art. D241-22 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735861", "@num": "D241-23", "#text": "Code de la sécurité sociale. - art. D241-23 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026407027", "@num": "D241-24", "#text": "Code de la sécurité sociale. - art. D241-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026407022", "@num": "D241-25", "#text": "Code de la sécurité sociale. - art. D241-25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000026395466", "@nor": "AFSS1232787D", "@num": "2012-1074", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-1074 du 21 septembre 2012 relatif à la réduction générale de cotisations patronales de sécurité sociale et à la déduction forfaitaire de cotisations patronales sur les heures supplémentaires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026395466", "@c_titre_court": "Décret n°2012-1074 du 21 septembre 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-1074 du 21 septembre 2012 relatif à la réduction générale de cotisations patronales de sécurité sociale et à la déduction forfaitaire de cotisations patronales sur les heures supplémentaires", "@debut": "2012-09-24", "@id_txt": "LEGITEXT000026395795", "@c_titre_court": "Décret n°2012-1074 du 21 septembre 2012" } ], "@ministere": "Ministère des affaires sociales et de la santé", "@date_publi": "2012-09-23", "@date_signature": "2012-09-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000026395807", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026395495", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

-Code de la sécurité sociale.
\n
\nArt. D241-13, Art. D241-21, Art. D241-22, Art. D241-23, Art. D241-24, Art. D241-25 \n
\n
\n
A modifié les dispositions suivantes :
\n
\nSous-section 7 : Heures supplémentaires\n
\n
\n

" } }, "LEGIARTI000006735856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-21", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-09-01", "DATE_DEBUT": "2007-09-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006735856", "URL": "article/LEGI/ARTI/00/00/06/73/58/LEGIARTI000006735856.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D21AXXAC" } }, "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": "LEGIARTI000006779204", "@num": "3", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000006268332", "@num": "1", "#text": "Décret n°2007-1380 du 24 septembre 2007 - art. 1 () JORF 25 septembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000650698", "@nortexte": "BCFS0765012D", "@numtexte": "2007-1380", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-24" }, { "@id": "LEGIARTI000006268585", "@num": "3", "#text": "Décret n°2007-1430 du 4 octobre 2007 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613510", "@nortexte": "BCFF0767166D", "@numtexte": "2007-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-04" }, { "@id": "LEGIARTI000026395807", "@num": "2", "#text": "Décret n°2012-1074\n du 21 septembre 2012 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000026395466", "@nortexte": "AFSS1232787D", "@numtexte": "2012-1074", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-21" }, { "@id": "LEGIARTI000006735859", "@num": "D241-22", "#text": "Code de la sécurité sociale. - art. D241-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038053488", "@num": "D711-11", "#text": "Code de la sécurité sociale. - art. D711-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018042327", "@num": "D711-7", "#text": "Code de la sécurité sociale. - art. D711-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742378", "@num": "L241-17", "#text": "Code de la sécurité sociale. - art. L241-17", "@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": "LEGIARTI000006597778", "@num": "D741-104", "#text": "Code rural - art. D741-104 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185723", "@fin": "2012-09-01", "#text": "Sous-section 7 : Heures supplémentaires et complémentaires.", "@debut": "2007-09-25" }, { "@id": "LEGISCTA000026407536", "@fin": "2999-01-01", "#text": "Sous-section 7 : Heures supplémentaires", "@debut": "2012-09-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735854", "@fin": "2001-03-30", "@num": "D241-21", "@etat": "MODIFIE", "@debut": "2000-01-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006735855", "@fin": "2003-06-12", "@num": "D241-21", "@etat": "ABROGE", "@debut": "2001-03-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006735856", "@fin": "2012-09-01", "@num": "D241-21", "@etat": "ABROGE", "@debut": "2007-09-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038056813", "@fin": "2999-01-01", "@num": "D241-21", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Le taux de la réduction de cotisations salariales prévue au premier alinéa du I de l'article L. 241-17 est fixé à 21,5 %.
\n
II. - Pour la limitation à hauteur des cotisations et contributions d'origine légale ou conventionnelle rendues obligatoires par la loi dont le salarié est redevable au titre de chaque heure supplémentaire ou complémentaire, le taux effectif de la réduction mentionné au I ne peut dépasser le taux résultant du rapport entre le montant de ces contributions et cotisations mises à la charge du salarié au titre du mois au cours duquel est effectué le paiement de la durée supplémentaire travaillée et la rémunération du même mois définie à l'article L. 242-1.
" } }, "LEGIARTI000006735859": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-22", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-09-01", "DATE_DEBUT": "2007-09-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006735859", "URL": "article/LEGI/ARTI/00/00/06/73/58/LEGIARTI000006735859.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D22AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006779204", "@num": "3", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000006268332", "@num": "1", "#text": "Décret n°2007-1380 du 24 septembre 2007 - art. 1 () JORF 25 septembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000650698", "@nortexte": "BCFS0765012D", "@numtexte": "2007-1380", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-24" }, { "@id": "LEGIARTI000026395807", "@num": "2", "#text": "Décret n°2012-1074\n du 21 septembre 2012 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000026395466", "@nortexte": "AFSS1232787D", "@numtexte": "2012-1074", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-21" }, { "@id": "LEGIARTI000006735855", "@num": "D241-21", "#text": "Code de la sécurité sociale. - art. D241-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735860", "@num": "D241-23", "#text": "Code de la sécurité sociale. - art. D241-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038053488", "@num": "D711-11", "#text": "Code de la sécurité sociale. - art. D711-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185723", "@fin": "2012-09-01", "#text": "Sous-section 7 : Heures supplémentaires et complémentaires.", "@debut": "2007-09-25" }, { "@id": "LEGISCTA000026407536", "@fin": "2999-01-01", "#text": "Sous-section 7 : Heures supplémentaires", "@debut": "2012-09-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735857", "@fin": "2001-03-30", "@num": "D241-22", "@etat": "MODIFIE", "@debut": "2000-01-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006735858", "@fin": "2003-06-12", "@num": "D241-22", "@etat": "ABROGE", "@debut": "2001-03-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006735859", "@fin": "2012-09-01", "@num": "D241-22", "@etat": "ABROGE", "@debut": "2007-09-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038056809", "@fin": "2999-01-01", "@num": "D241-22", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas d'application de taux réduits de cotisations, la réduction de cotisations salariales s'applique dans la limite du taux défini au II de l'article D. 241-21, calculé en tenant compte des taux minorés applicables au salarié.
\n
" } }, "LEGIARTI000006735861": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-23", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-09-01", "DATE_DEBUT": "2007-09-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006735861", "URL": "article/LEGI/ARTI/00/00/06/73/58/LEGIARTI000006735861.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X241D23AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 38 septdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006779358", "@num": "6", "#text": "Décret n°2000-150 du 23 février 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000749602", "@nortexte": "MESC0010166D", "@numtexte": "2000-150", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-23" }, { "@id": "LEGIARTI000006268332", "@num": "1", "#text": "Décret n°2007-1380 du 24 septembre 2007 - art. 1 () JORF 25 septembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000650698", "@nortexte": "BCFS0765012D", "@numtexte": "2007-1380", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-24" }, { "@id": "LEGIARTI000026395807", "@num": "2", "#text": "Décret n°2012-1074\n du 21 septembre 2012 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000026395466", "@nortexte": "AFSS1232787D", "@numtexte": "2012-1074", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-21" }, { "@id": "LEGIARTI000006647773", "@num": "L212-4-3", "#text": "Code du travail - art. L212-4-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale.", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185723", "@fin": "2012-09-01", "#text": "Sous-section 7 : Heures supplémentaires et complémentaires.", "@debut": "2007-09-25" }, { "@id": "LEGISCTA000026407536", "@fin": "2999-01-01", "#text": "Sous-section 7 : Heures supplémentaires", "@debut": "2012-09-01" } ] }, "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": "LEGIARTI000006735860", "@fin": "2003-06-12", "@num": "D241-23", "@etat": "ABROGE", "@debut": "2000-01-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006735861", "@fin": "2012-09-01", "@num": "D241-23", "@etat": "ABROGE", "@debut": "2007-09-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les heures complémentaires effectuées de manière régulière au sens du septième alinéa de l'article L. 212-4-3 du code du travail ne sont pas intégrées à l'horaire contractuel de travail pendant la durée minimale prévue à l'article 38 septdecies de l'annexe III au code général des impôts, le reversement à l'organisme de recouvrement des montants de la réduction de cotisations salariales précédemment calculés sur la période de douze ou de quinze semaines prévue au septième alinéa de l'article L. 212-4-3 précité doit être effectué au cours du mois civil suivant cette période.
\n
" } }, "LEGIARTI000023414701": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-13", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-09-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023414701", "URL": "article/LEGI/ARTI/00/00/23/41/47/LEGIARTI000023414701.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": "LEGIARTI000026395807", "@num": "2", "#text": "Décret n°2012-1074\n du 21 septembre 2012 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000026395466", "@nortexte": "AFSS1232787D", "@numtexte": "2012-1074", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-21" }, { "@id": "LEGIARTI000006302566", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735826", "@num": "D241-14", "#text": "Code de la sécurité sociale. - art. D241-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735830", "@num": "D241-15", "#text": "Code de la sécurité sociale. - art. D241-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735835", "@num": "D241-16", "#text": "Code de la sécurité sociale. - art. D241-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735851", "@num": "D241-20", "#text": "Code de la sécurité sociale. - art. D241-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735855", "@num": "D241-21", "#text": "Code de la sécurité sociale. - art. D241-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735858", "@num": "D241-22", "#text": "Code de la sécurité sociale. - art. D241-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742378", "@num": "L241-17", "#text": "Code de la sécurité sociale. - art. L241-17", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742379", "@num": "L241-18", "#text": "Code de la sécurité sociale. - art. L241-18", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748500", "@num": "R243-59", "#text": "Code de la sécurité sociale. - art. R243-59", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735820", "@fin": "2001-02-07", "@num": "D241-13", "@etat": "MODIFIE", "@debut": "2000-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735821", "@fin": "2001-03-30", "@num": "D241-13", "@etat": "MODIFIE", "@debut": "2001-02-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735822", "@fin": "2003-06-12", "@num": "D241-13", "@etat": "MODIFIE", "@debut": "2001-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735823", "@fin": "2007-09-25", "@num": "D241-13", "@etat": "MODIFIE", "@debut": "2003-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006735824", "@fin": "2011-01-01", "@num": "D241-13", "@etat": "MODIFIE", "@debut": "2007-09-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023414701", "@fin": "2012-09-01", "@num": "D241-13", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'employeur tient à la disposition de l'inspecteur de recouvrement mentionné à l'article R. 243-59 un document justificatif du montant des réductions qu'il a appliquées. Ce document, qui peut être établi sur un support dématérialisé, est rempli par établissement et par mois civil. Il indique le nombre de salariés ouvrant droit aux réductions et déductions prévues aux articles L. 241-17 et L. 241-18, le montant total des exonérations appliquées au titre de chacune de ces dispositions ainsi que, pour chacun de ces salariés, son identité, la rémunération brute mensuelle versée, le montant de chaque réduction ou déduction appliquée et le nombre d'heures supplémentaires ou complémentaires effectuées au sens de l'article 81 quater du code général des impôts et la rémunération y afférente.

\n
\n
" } }, "LEGIARTI000026407022": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2012-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026407022", "URL": "article/LEGI/ARTI/00/00/26/40/70/LEGIARTI000026407022.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006268584", "@num": "2", "#text": "Décret n°2007-1430 du 4 octobre 2007 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613510", "@nortexte": "BCFF0767166D", "@numtexte": "2007-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-04" }, { "@id": "LEGIARTI000018159999", "@num": "8", "#text": "Décret n°2008-172\n du 22 février 2008 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018158823", "@nortexte": "ECEI0773814D", "@numtexte": "2008-172", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-02-22" }, { "@id": "LEGIARTI000026395807", "@num": "2", "#text": "Décret n°2012-1074\n du 21 septembre 2012 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000026395466", "@nortexte": "AFSS1232787D", "@numtexte": "2012-1074", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-21" }, { "@id": "LEGIARTI000038170064", "@num": "4", "#text": "Décret n°2019-133 du 25 février 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168767", "@nortexte": "CPAF1902106D", "@numtexte": "2019-133", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-02-25" }, { "@id": "LEGIARTI000046679993", "@num": "3", "#text": "Décret n°2022-1506 du 1er décembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046677235", "@nortexte": "ECOS2231421D", "@numtexte": "2022-1506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-01" }, { "@id": "LEGIARTI000006587807", "@num": "D212-18", "#text": "Code rural - art. 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Pour l'application du IV de l'article L. 241-18, l'employeur tient à disposition les informations prévues aux articles D. 212-18 à D. 212-24 du code du travail et aux articles R. 713-35 à R. 713-50 du code rural et de la pêche maritime.

Lorsque ces données ne sont pas immédiatement accessibles, l'employeur complète, au moins une fois par an pour chaque salarié, les informations fournies en application des articles susmentionnés par un récapitulatif hebdomadaire du nombre d'heures supplémentaires ou complémentaires effectuées, ou du nombre d'heures de travail lorsque le décompte des heures supplémentaires n'est pas établi par semaine, indiquant le mois au cours duquel elles sont rémunérées et distinguant les heures supplémentaires et complémentaires en fonction du taux de majoration qui leur est applicable.

Lorsque en vertu du huitième alinéa de l'article L. 212-5 du code du travail, les heures supplémentaires résultent d'une durée collective hebdomadaire de travail supérieure à la durée légale et font l'objet d'une rémunération mensualisée, l'indication de cette durée collective suffit à satisfaire à l'obligation mentionnée à l'alinéa précédent pour les seules heures supplémentaires concernées.

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Le montant de la déduction forfaitaire des cotisations patronales prévue au I de l'article L. 241-18 est fixé à 1,50 €.

Pour bénéficier des dispositions de l'article L. 241-18, l'employeur doit s'assurer que le montant de la déduction forfaitaire des cotisations patronales et des autres aides entrant dans le champ du règlement communautaire mentionné au IV de l'article L. 241-18 n'excède pas, sur une période de trois exercices fiscaux dont l'exercice en cours, le plafond fixé par ledit règlement.

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Article 2 ENTIEREMENT_MODIF (Décret n° 2012-1074 du 21 septembre 2012 relatif à la réduction générale de cotisations patronales de sécurité sociale et à la déduction forfaitaire de cotisations patronales sur les heures supplémentaires)