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La contribution est versée de manière provisionnelle le 1er juin de chaque année, pour un montant correspondant à 75 % de la contribution due au titre de l'année précédente. La régularisation annuelle intervient au 1er mars de l'année suivante.

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\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1600-0 N, Art. 1635 bis AE\n
\n

- Code de la sécurité sociale.
\n Art. L138-4, Art. L138-12, Art. L138-13, Art. L245-5-1 A, Art. L245-5-5, Art. L245-6\n
\n

\n
\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000026787287", "cible": false, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000026798809", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000026798809", "liens_entrants": true }

Article L245-5-1 A AUTONOME VIGUEUR, en vigueur depuis le 19/12/2012 (Code de la sécurité sociale)