{ "article": { "LEGIARTI000030009377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030009377", "URL": "article/LEGI/ARTI/00/00/30/00/93/LEGIARTI000030009377.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030059596", "@num": "L6331-38", "#text": "Code du travail - art. L6331-38 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059591", "@num": "L6331-41", "#text": "Code du travail - art. L6331-41 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059608", "@num": "L6331-56", "#text": "Code du travail - art. L6331-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059603", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030643790", "@fin": "2999-01-01", "#text": "I. Mesures fiscales non rattachés", "@debut": "2014-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030009171", "@fin": "2999-01-01", "#text": "Titre III : DISPOSITIONS PERMANENTES I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2014-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030063055", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2014-12-30" } ] }, "@cid": "JORFTEXT000029990432", "@nor": "FCPX1425969L", "@num": "2014-1655", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029990432", "@c_titre_court": "LOI n° 2014-1655 du 29 décembre 2014" }, { "@fin": "2999-01-01", "#text": "LOI n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 (1)", "@debut": "2014-12-30", "@id_txt": "LEGITEXT000030009165", "@c_titre_court": "LOI n°2014-1655 du 29 décembre 2014" } ], "@date_publi": "2014-12-30", "@date_signature": "2014-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030009377", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029990520", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A modifié les dispositions suivantes :

- Code du travail
\nArt. L6331-9, Art. L6331-38, Art. L6331-41\n
\n

A modifié les dispositions suivantes :

- Code du travail
\n
\nArt. L6331-56\n
\n
II. - Le présent article s'applique aux contributions assises sur les rémunérations versées à compter du 1er janvier 2015.
\n
\n

" } }, "LEGIARTI000030059591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-41", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030059591", "URL": "article/LEGI/ARTI/00/00/30/05/95/LEGIARTI000030059591.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du II de l'article 19 de la loi n° 2014-1655 du 29 décembre 2014, ces dispositions s'appliquent aux contributions assises sur les rémunérations versées à compter du 1er janvier 2015.
\n
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000030009377", "@num": "19", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000038023001", "#text": "Décret n°2018-1344 du 28 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884324", "@nortexte": "MTRD1834264D", "@numtexte": "2018-1344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000041695147", "#text": "Décret n°2020-198 du 5 mars 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041691007", "@nortexte": "MTRD1935714D", "@numtexte": "2020-198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-05" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045562900", "@num": "R6123-16", "#text": "Code du travail - art. R6123-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L951-10-1 VI alinéa 1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006195945", "@fin": "2999-01-01", "#text": "Sous-section 1 : Employeurs du bâtiment et des travaux publics.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189904", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions applicables à certaines catégories d'employeurs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904318", "@fin": "2014-12-30", "@num": "L6331-41", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059591", "@fin": "2019-01-01", "@num": "L6331-41", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387291", "@fin": "2022-01-01", "@num": "L6331-41", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914264", "@fin": "2999-01-01", "@num": "L6331-41", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la cotisation constitue une dépense déductible des obligations prévues aux articles L. 6331-2 et L. 6331-9 au titre du plan de formation et de la professionnalisation dans des conditions déterminées par un accord de branche.

\n
\n
" } }, "LEGIARTI000030059596": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030059596", "URL": "article/LEGI/ARTI/00/00/30/05/95/LEGIARTI000030059596.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000030009377", "@num": "19", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000042914264", "@num": "L6331-41", "#text": "Code du travail - art. L6331-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L951-10-1 III", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1949-04-30", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006195945", "@fin": "2999-01-01", "#text": "Sous-section 1 : Employeurs du bâtiment et des travaux publics.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189904", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions applicables à certaines catégories d'employeurs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904315", "@fin": "2012-03-24", "@num": "L6331-38", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025578851", "@fin": "2014-12-31", "@num": "L6331-38", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059596", "@fin": "2016-01-01", "@num": "L6331-38", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031843499", "@fin": "2019-01-01", "@num": "L6331-38", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387294", "@fin": "2019-12-30", "@num": "L6331-38", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472876", "@fin": "2022-01-01", "@num": "L6331-38", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981911", "@fin": "2999-01-01", "@num": "L6331-38", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le taux de cotisation est fixé comme suit :
\n
1° Pour les entreprises dont l'effectif moyen de l'année au titre de laquelle la cotisation est due est d'au moins dix salariés, 0,15 % pour les entreprises relevant des secteurs des métiers du bâtiment et des travaux publics ;
\n
2° Pour les entreprises dont l'effectif moyen de l'année au titre de laquelle la cotisation est due est inférieur à dix salariés :
\n
a) 0,30 % pour les entreprises relevant du secteur des métiers du bâtiment ;
\n
b) 0,15 % pour les entreprises relevant du secteur des métiers des travaux publics.

Le nombre de salariés pris en compte pour la détermination du taux applicable est celui de l'année au titre de laquelle la cotisation est due.

" } }, "LEGIARTI000030059603": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030059603", "URL": "article/LEGI/ARTI/00/00/30/05/96/LEGIARTI000030059603.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030009377", "@num": "19", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000034105501", "@num": "59", "#text": "LOI n° 2017-256 du 28 février 2017 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000038012839", "@num": "21", "#text": "Décret n°2018-1337 du 28 décembre 2018 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884031", "@nortexte": "MTRD1830927D", "@numtexte": "2018-1337", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006585223", "@num": "L722-20", "#text": "Code rural - art. L722-20", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522912", "@num": "D6331-24", "#text": "Code du travail - art. D6331-24 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698341", "@num": "L6322-21", "#text": "Code du travail - art. L6322-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904180", "@num": "L6322-22", "#text": "Code du travail - art. L6322-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904181", "@num": "L6322-23", "#text": "Code du travail - art. L6322-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698154", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904219", "@num": "L6322-60", "#text": "Code du travail - art. L6322-60 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028697879", "@num": "L6323-13", "#text": "Code du travail - art. L6323-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023524", "@num": "L6323-20", "#text": "Code du travail - art. 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Sous réserve de l'article L. 6331-10, l'employeur d'au moins dix salariés verse à l'organisme collecteur paritaire agréé désigné par l'accord de la branche dont il relève ou, à défaut, à l'organisme collecteur paritaire agréé au niveau interprofessionnel un pourcentage minimal du montant des rémunérations versées pendant l'année en cours s'élevant à 1 %.

Pour les entreprises de travail temporaire, ce taux est fixé à 1,3 % des rémunérations versées pendant l'année en cours, quelles que soient la nature et la date de la conclusion des contrats de mission. Un accord conclu entre les organisations syndicales de salariés et les organisations professionnelles d'employeurs de la branche du travail temporaire détermine la répartition de la contribution versée par les employeurs au titre de leur participation au financement de la formation professionnelle continue sans que, en fonction de la taille des entreprises, cette représentation puisse déroger aux parts minimales consacrées, en vertu de dispositions légales ou réglementaires, au financement du fonds paritaire de sécurisation des parcours professionnels, du congé individuel de formation, des actions de professionnalisation, du plan de formation et du compte personnel de formation.

Les rémunérations sont entendues au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou au chapitre II du titre II et au chapitre Ier du titre IV du livre VII du code rural et de la pêche maritime pour les employeurs des salariés mentionnés à l'article L. 722-20 de ce code.

Les modalités de versement de cette participation sont déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000030059608": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-56", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030059608", "URL": "article/LEGI/ARTI/00/00/30/05/96/LEGIARTI000030059608.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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La convention ou l'accord mentionné à l'article L. 6331-55, qui détermine la répartition de la contribution au titre du congé individuel de formation, du plan de formation , des contrats ou des périodes de professionnalisation, du compte personnel de formation et du financement du fonds paritaire de sécurisation des parcours professionnels,, ne peut avoir pour effet d'abaisser le taux en dessous de :

1° 0,6 %, au titre de congé individuel de formation, des rémunérations de l'année de référence ;

2° 0,6 %, au titre du plan de formation, des rémunérations de l'année de référence ;

3° 0,15 %, au titre des contrats ou des périodes de professionnalisation ;

4° 0,20 % au titre du compte personnel de formation ;
\n
5° 0,10 % au titre du fonds paritaire de sécurisation des parcours professionnels, par dérogation aux articles L. 6332-3-3 et L. 6332-3-4.

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Article 19 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 30/12/2014 (LOI n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 (1))