{ "article": { "LEGIARTI000031280272": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031280272", "URL": "article/LEGI/ARTI/00/00/31/28/02/LEGIARTI000031280272.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025075950", "@num": "L741-15-1", "#text": "Code rural et de la pêche maritime - art. L741-15-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031284320", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031086621", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031280261", "@fin": "2999-01-01", "#text": "Titre III : AUTRES DISPOSITIONS", "@debut": "2015-10-09" } ] }, "@cid": "JORFTEXT000031279636", "@nor": "AGRT1518214R", "@num": "2015-1248", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-1248 du 7 octobre 2015 portant adaptation du code rural et de la pêche maritime au droit de l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031279636", "@c_titre_court": "ORDONNANCE n° 2015-1248 du 7 octobre 2015" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2015-1248 du 7 octobre 2015 portant adaptation du code rural et de la pêche maritime au droit de l'Union européenne", "@debut": "2015-10-09", "@id_txt": "LEGITEXT000031280247", "@c_titre_court": "ORDONNANCE n°2015-1248 du 7 octobre 2015" } ], "@ministere": "Ministère de l'agriculture, de l'agroalimentaire et de la forêt", "@date_publi": "2015-10-08", "@date_signature": "2015-10-07", "@num_parution_jo": "0233" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031280272", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031279729", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code rural et de la pêche maritime
\n Art. L741-15-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L241-13\n
\n

\n
" } }, "LEGIARTI000025075950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L741-15-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-09", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025075950", "URL": "article/LEGI/ARTI/00/00/25/07/59/LEGIARTI000025075950.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2011-1977 du 28 décembre 2011 de finances pour 2012 art 114 III, IV : Le présent article s'applique aux cotisations dues au titre des rémunérations versées à compter du 1er janvier 2012.

Il s'applique dès lors que la Commission européenne a confirmé que cette mesure est compatible avec le 1 de l'article 107 du traité sur le fonctionnement de l'Union européenne.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025048395", "@num": "114", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 114 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025340435", "@num": "7", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGIARTI000031280272", "@num": "6", "#text": "ORDONNANCE n°2015-1248 du 7 octobre 2015 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000031279636", "@nortexte": "AGRT1518214R", "@numtexte": "2015-1248", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000031685084", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585147", "@num": "L717-2", "#text": "Code rural - art. L717-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901793", "@num": "L2261-15", "#text": "Code du travail - art. L2261-15", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902131", "@num": "L2331-1", "#text": "Code du travail - art. L2331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902917", "@num": "L3253-18", "#text": "Code du travail - art. L3253-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903831", "@num": "L5422-9", "#text": "Code du travail - art. L5422-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745209", "@num": "L834-1", "#text": "Code de la sécurité sociale. - art. L834-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745466", "@num": "L911-3", "#text": "Code de la sécurité sociale. - art. L911-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796718", "@num": "L14-10-4", "#text": "Code de l'action sociale et des familles - art. L14-10-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167894", "@fin": "2999-01-01", "#text": "Section 3 : Assurances sociales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152348", "@fin": "2999-01-01", "#text": "Chapitre Ier : Cotisations et autres financements", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138366", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@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": "LEGIARTI000006585697", "@fin": "2007-08-22", "@num": "L741-15-1", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585698", "@fin": "2007-12-22", "@num": "L741-15-1", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845468", "@fin": "2012-01-01", "@num": "L741-15-1", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025075950", "@fin": "2015-10-09", "@num": "L741-15-1", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I.-Les employeurs relevant du régime de protection sociale des professions agricoles sont exonérés du paiement de la part patronale des cotisations et contributions mentionnées au II dans la limite de vingt salariés agricoles employés en contrat à durée indéterminée par entreprise.

Pour les employeurs appartenant à un groupe tenu de constituer un comité de groupe en application du I de l'article L. 2331-1 du code du travail, la limite de vingt salariés s'apprécie au niveau du groupe.

II.-Les cotisations exonérées en application du I du présent article sont les suivantes :

1° La contribution prévue au 1° de l'article L. 14-10-4 du code de l'action sociale et des familles ;

2° La cotisation due au titre du fonctionnement du service de santé et de sécurité au travail prévue au deuxième alinéa de l'article L. 717-2 du présent code ;

3° La cotisation de la retraite complémentaire obligatoire des salariés versée aux institutions de retraite complémentaire mentionnées au I de l'article L. 727-2 ;

4° La cotisation due au titre du fonds national d'aide au logement prévue au 1° de l'article L. 834-1 du code de la sécurité sociale ;

5° La cotisation versée à l'Association pour la gestion du fonds de financement rendue obligatoire, en application des articles L. 911-3 et L. 911-4 du même code, par l'arrêté du 14 mars 2011 portant extension et élargissement de l'accord national interprofessionnel du 25 novembre 2010 portant prorogation de l'accord du 23 mars 2009 sur les régimes complémentaires de retraite AGIRC et ARRCO ;

6° La cotisation due au titre de l'assurance contre le risque de non-paiement des salaires prévue à l'article L. 3253-18 du code du travail ;

7° La contribution due au titre de l'assurance chômage prévue à l'article L. 5422-9 du même code ;

8° La participation des employeurs au développement de la formation professionnelle continue prévue à l'article L. 6331-1 du même code ;

9° La cotisation versée à l'Association nationale pour l'emploi et la formation en agriculture rendue obligatoire, en application de l'article L. 2261-15 du même code, par l'arrêté du 15 septembre 2006 portant extension d'un avenant à l'accord collectif national de travail sur l'emploi dans les exploitations et entreprises agricoles ;

10° La cotisation versée au conseil des études, recherches et prospectives pour la gestion prévisionnelle des emplois en agriculture et son développement, dénommé \" PROVEA \", rendue obligatoire, en application du même article L. 2261-15 du même code, par l'arrêté du 28 octobre 2002 portant extension d'un accord collectif national de travail sur les saisonniers, sur diverses dispositions sur les contrats à durée déterminée et sur l'organisation de la gestion prévisionnelle de l'emploi en agriculture ;

11° La cotisation versée à l'Association pour le financement de la négociation collective en agriculture rendue obligatoire, en application du même article L. 2261-15, par l'arrêté du 26 mars 1992 portant extension d'un accord national relatif à l'organisation de la négociation collective en agriculture.

III.-L'exonération mentionnée au I du présent article est calculée chaque année civile pour chaque salarié dans la limite d'effectifs mentionnée au même I. Son montant est égal au produit de la rémunération annuelle, telle que définie à l'article L. 741-10 du présent code, par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre la rémunération du salarié et le salaire minimum de croissance, lesquels sont appréciés selon les modalités prévues au III de l'article L. 241-13 du code de la sécurité sociale. Ce coefficient est maximal pour les rémunérations inférieures ou égales au salaire minimum interprofessionnel de croissance majoré de 10 %. Il est dégressif à compter de ce niveau de rémunération puis devient nul pour les rémunérations égales au salaire minimum interprofessionnel de croissance majoré de 40 %.

IV.-Cette exonération est cumulable avec le bénéfice de la réduction dégressive de cotisations prévue au même article L. 241-13 ainsi qu'avec la déduction forfaitaire prévue à l'article L. 241-18 du même code.

V.-Les caisses de mutualité sociale agricole versent à leurs attributaires, pour le compte de l'Etat, les sommes correspondant aux cotisations et contributions exonérées en application des I à III du présent article.

VI.-Les conditions d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000031086621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-08-10", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031086621", "URL": "article/LEGI/ARTI/00/00/31/08/66/LEGIARTI000031086621.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@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": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGITEXT000029048008", "#text": "Arrêté du 16 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029044867", "@nortexte": "AFSS1411337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-16" }, { "@id": "LEGIARTI000029995485", "@num": "20", "#text": "LOI n°2014-1653 du 29 décembre 2014 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031057730", "@num": "19", "#text": "LOI n°2015-994 du 17 août 2015 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000031046061", "@nortexte": "ETSX1508596L", "@numtexte": "2015-994", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000031280272", "@num": "6", "#text": "ORDONNANCE n°2015-1248 du 7 octobre 2015 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000031279636", "@nortexte": "AGRT1518214R", "@numtexte": "2015-1248", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGITEXT000037446854", "#text": "Décret n°2018-821 du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000038794987", "@num": "1", "#text": "Arrêté du 8 juillet 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038792381", "@nortexte": "CPAS1905753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-08" }, { "@id": "LEGIARTI000043314461", "@num": "50-10", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000041765473", "@num": "2", "#text": "Décret n°2020-361 du 27 mars 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041763397", "@nortexte": "MTRD2005604D", "@numtexte": "2020-361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-27" }, { "@id": "LEGIARTI000042706896", "@num": "4", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042488125", "@num": "4", "#text": "Décret n°2020-1049 du 14 août 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042237991", "@nortexte": "ECOI2021099D", "@numtexte": "2020-1049", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000049430941", "@num": "8", "#text": "Arrêté du 15 avril 2024 - 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I.-Les cotisations à la charge de l'employeur au titre des assurances sociales et des allocations familiales, la contribution mentionnée à l'article L. 834-1 du présent code et la contribution mentionnée au 1° de l'article L. 14-10-4 du code de l'action sociale et des familles ainsi que, dans les conditions mentionnées au VIII du présent article, les cotisations dues au titre des accidents du travail et des maladies professionnelles qui sont assises sur les gains et rémunérations inférieurs au salaire minimum de croissance majoré de 60 % font l'objet d'une réduction dégressive.

II.-Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 5422-13 du code du travail et aux salariés mentionnés au 3° de l'article L. 5424-1 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs.

Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.

III.-Le montant de la réduction est calculé chaque année civile, pour chaque salarié et pour chaque contrat de travail, selon des modalités fixées par décret. Il est égal au produit de la rémunération annuelle définie à l'article L. 242-1 et d'un coefficient.

Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre la rémunération annuelle du salarié définie au même article L. 242-1 et le salaire minimum de croissance calculé pour un an sur la base de la durée légale du travail augmentée, le cas échéant, du nombre d'heures complémentaires ou supplémentaires, sans prise en compte des majorations auxquelles elles donnent lieu. Pour les salariés qui ne sont pas employés à temps plein ou qui ne sont pas employés sur toute l'année, le salaire minimum de croissance pris en compte est celui qui correspond à la durée de travail prévue au contrat au titre de la période pendant laquelle ils sont présents dans l'entreprise.

La valeur maximale du coefficient est fixée par décret dans la limite de la somme des taux des cotisations et de la contribution mentionnées au I du présent article, sous réserve de la dernière phrase du troisième alinéa de l'article L. 241-5. La valeur du coefficient décroît en fonction du rapport mentionné au deuxième alinéa du présent III et devient nulle lorsque ce rapport est égal à 1,6.

Un décret précise les modalités de calcul de la réduction dans le cas des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.

IV.-Le rapport ou le coefficient mentionné au deuxième alinéa du III est corrigé, dans des conditions fixées par décret, d'un facteur déterminé en fonction des stipulations légales ou conventionnelles applicables :

1° Aux salariés soumis à un régime d'heures d'équivalences payées à un taux majoré en application d'une convention ou d'un accord collectif étendu en vigueur au 1er janvier 2010 ;

2° Aux salariés auxquels l'employeur est tenu de verser une indemnité compensatrice de congé payé en application de l'article L. 1251-19 du code du travail ;

3° Aux salariés des professions dans lesquelles le paiement des congés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de congés mentionnées à l'article L. 3141-30 du même code. La réduction prévue au présent article n'est pas applicable aux cotisations dues par ces caisses au titre de ces indemnités.

V.-Les modalités selon lesquelles les cotisations dues au titre des rémunérations versées au cours d'un mois civil tiennent compte de cette réduction ainsi que les modalités de régularisation du différentiel éventuel entre la somme des montants de la réduction appliquée au cours de l'année et le montant calculé pour l'année sont précisées par décret.

VI.-Le bénéfice des dispositions du présent article est cumulable avec les déductions forfaitaires prévues à l'article L. 241-18.

Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception du cas prévus à l'alinéa précédent, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.

VII.-(Abrogé).

VIII.-Le montant de la réduction est imputé sur les cotisations à la charge de l'employeur au titre des assurances sociales et des allocations familiales, sur la contribution mentionnée à l'article L. 834-1 du présent code et sur la contribution mentionnée au 1° de l'article L. 14-10-4 du code de l'action sociale et des familles.

Lorsque le montant de la réduction est supérieur au montant des cotisations et de la contribution mentionnées au premier alinéa du présent VIII, la réduction est également imputée sur les cotisations dues au titre des accidents du travail et des maladies professionnelles à hauteur du taux fixé par l'arrêté mentionné à la dernière phrase du troisième alinéa de l'article L. 241-5.

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Conformément à l'article 2 VI de la loi n° 2014-892 du 8 août 2014 de financement rectificative de la sécurité sociale pour 2014, le 5° du I de l'article 2 de la présente loi s'applique aux modalités de calcul des cotisations et contributions sociales dues au titre des rémunérations versées à compter du 1er janvier 2015.

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art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@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": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGITEXT000029048008", "#text": "Arrêté du 16 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029044867", "@nortexte": "AFSS1411337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-16" }, { "@id": "LEGIARTI000029995485", "@num": "20", "#text": "LOI n°2014-1653 du 29 décembre 2014 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031280272", "@num": "6", "#text": "ORDONNANCE n°2015-1248 du 7 octobre 2015 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000031279636", "@nortexte": "AGRT1518214R", "@numtexte": "2015-1248", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGITEXT000037446854", "#text": "Décret n°2018-821 du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000038794987", "@num": "1", "#text": "Arrêté du 8 juillet 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038792381", "@nortexte": "CPAS1905753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-08" }, { "@id": "LEGIARTI000043314461", "@num": "50-10", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - 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Un décret précise les modalités de calcul de la réduction dans le cas des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.

1° Aux salariés soumis à un régime d'heures d'équivalences payées à un taux majoré en application d'une convention ou d'un accord collectif étendu en vigueur au 1er janvier 2010 ;

2° Aux salariés auxquels l'employeur est tenu de verser une indemnité compensatrice de congé payé en application de l'article L. 1251-19 du code du travail ;

VI.-Le bénéfice des dispositions du présent article est cumulable avec les déductions forfaitaires prévues à l'article L. 241-18.

VII Lorsque l'employeur n'a pas rempli au cours d'une année civile l'obligation définie au 1° de l'article L. 2242-8 du code du travail dans les conditions prévues aux articles L. 2242-1 à L. 2242-4 du même code, le montant de la réduction est diminué de 10 % au titre des rémunérations versées cette même année. Il est diminué de 100 % lorsque l'employeur ne remplit pas cette obligation pour la troisième année consécutive.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000025075950", "cible": true, "cidtexte": "JORFTEXT000031279636", "id": "LEGIARTI000031280272", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000031284320", "cible": true, "cidtexte": "JORFTEXT000031279636", "id": "LEGIARTI000031280272", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000031086621", "cible": true, "cidtexte": "JORFTEXT000031279636", "id": "LEGIARTI000031280272", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031280272", "liens_entrants": true }

Article 6 ENTIEREMENT_MODIF (Ordonnance n° 2015-1248 du 7 octobre 2015 portant adaptation du code rural et de la pêche maritime au droit de l'Union européenne)