{ "article": { "LEGIARTI000031791766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031791766", "URL": "article/LEGI/ARTI/00/00/31/79/17/LEGIARTI000031791766.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031799503", "@num": "D131-6-1", "#text": "Code de la sécurité sociale. - art. D131-6-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799499", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031799496", "@num": "D633-3", "#text": "Code de la sécurité sociale. - art. D633-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031794004", "@num": "D723-1-1", "#text": "Code de la sécurité sociale. - art. D723-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924547", "@num": "D723-2-0", "#text": "Code de la sécurité sociale. - art. D723-2-0 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031791752", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions de coordination", "@debut": "2016-01-01" } ] }, "@cid": "JORFTEXT000031740377", "@nor": "FCPS1530180D", "@num": "2015-1856", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-1856 du 30 décembre 2015 relatif aux cotisations et contributions de sécurité sociale des travailleurs indépendants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031740377", "@c_titre_court": "Décret n°2015-1856 du 30 décembre 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-1856 du 30 décembre 2015 relatif aux cotisations et contributions de sécurité sociale des travailleurs indépendants", "@debut": "2016-01-01", "@id_txt": "LEGITEXT000031791747", "@c_titre_court": "Décret n°2015-1856 du 30 décembre 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-12-31", "@date_signature": "2015-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031791766", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031740389", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D131-6-1, Art. D131-6-2, Art. D633-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D723-2-0, Art. D723-1-1
\n

\n
" } }, "LEGIARTI000029924547": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-2-0", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029924547", "URL": "article/LEGI/ARTI/00/00/29/92/45/LEGIARTI000029924547.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au décret n° 2014-1531 du 17 décembre 2014 article 13 II, ces dispositions s'appliquent aux cotisations de sécurité sociale dues au titre des périodes courant à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029921990", "@num": "4", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000031791766", "@num": "7", "#text": "Décret n°2015-1856 du 30 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031740377", "@nortexte": "FCPS1530180D", "@numtexte": "2015-1856", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000031794004", "@num": "D723-1-1", "#text": "Code de la sécurité sociale. - art. D723-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744363", "@num": "L723-14", "#text": "Code de la sécurité sociale. - art. L723-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744352", "@num": "L723-5", "#text": "Code de la sécurité sociale. - art. L723-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185749", "@fin": "2019-07-08", "#text": "Sous-section 2 : Ressources", "@debut": "1992-09-08" }, { "@id": "LEGISCTA000038788869", "@fin": "2999-01-01", "#text": "Section 2 : Ressources", "@debut": "2019-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172389", "@fin": "2019-07-08", "#text": "Section 1 : Organisation administrative et financière", "@debut": "1992-09-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155937", "@fin": "2020-05-25", "#text": "Chapitre 3 : Régime des avocats (assurance vieillesse et invalidité-décès)", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141582", "@fin": "2020-05-25", "#text": "Titre 2 : Régimes divers de non-salariés et assimilés", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126865", "@fin": "2999-01-01", "#text": "Livre VII : Régimes divers - Dispositions diverses", "@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": "LEGIARTI000026117523", "@fin": "2014-01-01", "@num": "D723-2-0", "@etat": "MODIFIE", "@debut": "2012-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028435862", "@fin": "2015-01-01", "@num": "D723-2-0", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000029924547", "@fin": "2016-01-01", "@num": "D723-2-0", "@etat": "TRANSFERE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le taux de la cotisation proportionnelle prévue au deuxième alinéa de l'article L. 723-5 est fixé, dans la limite de sept fois la première tranche de revenus du régime de retraite complémentaire mentionné à l'article L. 723-14, à :

a) 2,80 % pour l'année 2015 ;

b) 3,00 % pour l'année 2016 ;

c) 3,10 % à compter de l'année 2017.

\n
\n
" } }, "LEGIARTI000031794004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D723-1-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-08", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031794004", "URL": "article/LEGI/ARTI/00/00/31/79/40/LEGIARTI000031794004.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 10 II du décret n° 2015-1856 du 30 décembre 2015, pour l'année 2016, par dérogation aux dispositions de l'article D. 723-1-1 dans sa rédaction résultant de l'article 7 du présent décret : le taux de la cotisation est fixé à 3 %." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031791766", "@num": "7", "#text": "Décret n°2015-1856 du 30 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031740377", "@nortexte": "FCPS1530180D", "@numtexte": "2015-1856", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000029924547", "@num": "D723-2-0", "#text": "Code de la sécurité sociale. - art. D723-2-0 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185749", "@fin": "2019-07-08", "#text": "Sous-section 2 : Ressources", "@debut": "1992-09-08" }, { "@id": "LEGISCTA000038788869", "@fin": "2999-01-01", "#text": "Section 2 : Ressources", "@debut": "2019-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172389", "@fin": "2019-07-08", "#text": "Section 1 : Organisation administrative et financière", "@debut": "1992-09-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155937", "@fin": "2020-05-25", "#text": "Chapitre 3 : Régime des avocats (assurance vieillesse et invalidité-décès)", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141582", "@fin": "2020-05-25", "#text": "Titre 2 : Régimes divers de non-salariés et assimilés", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126865", "@fin": "2999-01-01", "#text": "Livre VII : Régimes divers - Dispositions diverses", "@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": "LEGIARTI000031794004", "@fin": "2019-07-08", "@num": "D723-1-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000038788861", "@fin": "2019-07-08", "@num": "D723-1-1", "@etat": "TRANSFERE", "@debut": "2019-07-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
" } }, "LEGIARTI000031799496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D633-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-05-25", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031799496", "URL": "article/LEGI/ARTI/00/00/31/79/94/LEGIARTI000031799496.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 10 II du décret n° 2015-1856 du 30 décembre 2015, pour l'année 2016, par dérogation aux dispositions de l'article D. 633-3 dans sa rédaction résultant de l'article 7 du présent décret : le taux de la cotisation mentionné au II de l'article D. 633-3 est fixé à 0,5 %." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006765786", "@num": "3", "#text": "Décret n°73-76 du 22 janvier 1973 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303367", "@numtexte": "73-76", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-01-22" }, { "@id": "LEGIARTI000006765786", "@num": "3", "#text": "Décret n°73-76 du 22 janvier 1973 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303367", "@numtexte": "73-76", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1973-01-22" }, { "@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": "LEGIARTI000006774482", "@num": "6", "#text": "Décret n°90-96 du 25 janvier 1990 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000158585", "@nortexte": "SPSS8901839D", "@numtexte": "90-96", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-25" }, { "@id": "LEGIARTI000006210739", "@num": "20", "#text": "Décret n°2002-589 du 23 avril 2002 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000778242", "@nortexte": "MESS0221172D", "@numtexte": "2002-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-23" }, { "@id": "LEGIARTI000031791766", "@num": "7", "#text": "Décret n°2015-1856 du 30 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031740377", "@nortexte": "FCPS1530180D", "@numtexte": "2015-1856", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000049622562", "@num": "2", "#text": "Décret n°2024-484 du 30 mai 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049620955", "@nortexte": "ECOS2409620D", "@numtexte": "2024-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000049625445", "@num": "D613-6", "#text": "Code de la sécurité sociale. - art. D613-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737946", "@num": "D633-17", "#text": "Code de la sécurité sociale. - art. D633-17 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737886", "@num": "D633-4", "#text": "Code de la sécurité sociale. - art. D633-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737888", "@num": "D633-5", "#text": "Code de la sécurité sociale. - art. D633-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738345", "@num": "D635-13", "#text": "Code de la sécurité sociale. - art. D635-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738083", "@num": "D635-15", "#text": "Code de la sécurité sociale. - art. D635-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738333", "@num": "D635-3", "#text": "Code de la sécurité sociale. - art. D635-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738338", "@num": "D635-4", "#text": "Code de la sécurité sociale. - art. D635-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738019", "@num": "D635-4-1", "#text": "Code de la sécurité sociale. - art. D635-4-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006739011", "@num": "D756-4", "#text": "Code de la sécurité sociale. - art. D756-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746840", "@num": "R115-5", "#text": "Code de la sécurité sociale. - art. R115-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185737", "@fin": "2020-05-25", "#text": "Sous-section 1 : Cotisations des travailleurs non salariés des professions artisanales, industrielles et commerciales.", "@debut": "2006-12-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172253", "@fin": "2020-05-25", "#text": "Section 2 : Organisation financière - Cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155898", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes en matière d'organisation administrative et financière", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041967106", "@fin": "2999-01-01", "#text": "Chapitre 3 : Cotisations d'assurance vieillesse", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141569", "@fin": "2017-05-06", "#text": "Titre 3 : Assurance vieillesse et invalidité-décès des professions artisanales, industrielles et commerciales", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000034624727", "@fin": "2018-01-01", "#text": "Titre 3 : Assurance vieillesse et invalidité-décès des personnes affiliées au régime social des indépendants", "@debut": "2017-05-06" }, { "@id": "LEGISCTA000036475373", "@fin": "2999-01-01", "#text": "Titre III : Assurance invalidité et assurance vieillesse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006737880", "@fin": "1996-04-13", "@num": "D633-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737881", "@fin": "2006-12-13", "@num": "D633-3", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737882", "@fin": "2007-05-05", "@num": "D633-3", "@etat": "MODIFIE", "@debut": "2006-12-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737883", "@fin": "2008-01-01", "@num": "D633-3", "@etat": "ABROGE", "@debut": "2007-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028435871", "@fin": "2015-01-01", "@num": "D633-3", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029924551", "@fin": "2016-01-01", "@num": "D633-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041967101", "@fin": "2024-07-07", "@num": "D633-3", "@etat": "MODIFIE", "@debut": "2020-05-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031799496", "@fin": "2020-05-25", "@num": "D633-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049904636", "@fin": "2999-01-01", "@num": "D633-3", "@etat": "VIGUEUR", "@debut": "2024-07-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le taux des cotisations assises sur le revenu d'activité dans la limite du plafond est fixé à 17,15 %.

\n
\n

II.-Le taux des cotisations assises sur la totalité du revenu d'activité est fixé à 0,60 %.

" } }, "LEGIARTI000031799499": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D131-6-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-11", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031799499", "URL": "article/LEGI/ARTI/00/00/31/79/94/LEGIARTI000031799499.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 10 II du décret n° 2015-1856 du 30 décembre 2015, pour l'année 2016, par dérogation aux dispositions de l'article D. 131-6-2 dans sa rédaction résultant de l'article 7 du présent décret : le taux de la cotisation est fixé à 22,9 %.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031791766", "@num": "7", "#text": "Décret n°2015-1856 du 30 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031740377", "@nortexte": "FCPS1530180D", "@numtexte": "2015-1856", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000034161060", "@num": "4", "#text": "Décret n°2017-301 du 8 mars 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000034159956", "@nortexte": "ECFS1700138D", "@numtexte": "2017-301", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000039408795", "@num": "2", "#text": "Décret n°2019-1215 du 20 novembre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039407613", "@nortexte": "CPAS1927466D", "@numtexte": "2019-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000034163526", "@num": "D161-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021490384", "@num": "D756-10", "#text": "Code de la sécurité sociale. - art. D756-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019285616", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751746", "@num": "R641-1", "#text": "Code de la sécurité sociale. - art. R641-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006155763", "@fin": "2999-01-01", "#text": "Chapitre 1 : Assiette et régime fiscal des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141505", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@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": "LEGIARTI000020209904", "@fin": "2012-12-31", "@num": "D131-6-2", "@etat": "MODIFIE", "@debut": "2009-02-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026885403", "@fin": "2014-01-01", "@num": "D131-6-2", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028435854", "@fin": "2015-01-01", "@num": "D131-6-2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029924540", "@fin": "2016-01-01", "@num": "D131-6-2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031799499", "@fin": "2017-03-11", "@num": "D131-6-2", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036475116", "@fin": "2019-01-01", "@num": "D131-6-2", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038026994", "@fin": "2019-11-23", "@num": "D131-6-2", "@etat": "ABROGE", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les professionnels libéraux affiliés à la section professionnelle mentionnée au 11° de l'article R. 641-1, le taux mentionné au premier alinéa de l'article L. 133-6-8 est fixé à 23 %.

" } }, "LEGIARTI000031799503": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D131-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-11", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031799503", "URL": "article/LEGI/ARTI/00/00/31/79/95/LEGIARTI000031799503.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031791766", "@num": "7", "#text": "Décret n°2015-1856 du 30 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031740377", "@nortexte": "FCPS1530180D", "@numtexte": "2015-1856", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036466353", "@num": "D131-5-1", "#text": "Code de la sécurité sociale. - art. D131-5-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026994", "@num": "D131-6-2", "#text": "Code de la sécurité sociale. - art. D131-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475141", "@num": "D131-6-3", "#text": "Code de la sécurité sociale. - art. D131-6-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034721636", "@num": "D161-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020566245", "@num": "D161-1-1-2", "#text": "Code de la sécurité sociale. - art. D161-1-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021490384", "@num": "D756-10", "#text": "Code de la sécurité sociale. - art. D756-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034726710", "@num": "D756-5", "#text": "Code de la sécurité sociale. - art. D756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019285616", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743504", "@num": "L613-1", "#text": "Code de la sécurité sociale. - art. L613-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006155763", "@fin": "2999-01-01", "#text": "Chapitre 1 : Assiette et régime fiscal des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141505", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@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": "LEGIARTI000019960777", "@fin": "2012-12-31", "@num": "D131-6-1", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026885397", "@fin": "2014-01-01", "@num": "D131-6-1", "@etat": "MODIFIE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028435848", "@fin": "2015-01-01", "@num": "D131-6-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029924561", "@fin": "2016-01-01", "@num": "D131-6-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031799503", "@fin": "2017-03-11", "@num": "D131-6-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000034163589", "@fin": "2018-01-01", "@num": "D131-6-1", "@etat": "TRANSFERE", "@debut": "2017-03-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036475110", "@fin": "2999-01-01", "@num": "D131-6-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les travailleurs indépendants mentionnés aux a et b du 1° de l'article L. 613-1, le taux mentionné au premier alinéa de l'article L. 133-6-8 est fixé à :

\n
\n

a) Pour les travailleurs indépendants concernés par le premier seuil prévu au premier alinéa du 1 de l'article 50-0 du code général des impôts, 13,4 % ;

\n
\n

b) Pour les travailleurs indépendants concernés par le second seuil prévu au premier alinéa du 1 de l'article 50-0 du code général des impôts, 23,1 % ;

\n
\n

c) Pour les travailleurs indépendants concernés par le seuil prévu au 1 de l'article 102 ter du code général des impôts, 23,1 %.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000029924547", "cible": true, "cidtexte": "JORFTEXT000031740377", "id": "LEGIARTI000031791766", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000031799496", "cible": true, "cidtexte": "JORFTEXT000031740377", "id": "LEGIARTI000031791766", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000031799499", "cible": true, "cidtexte": "JORFTEXT000031740377", "id": "LEGIARTI000031791766", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000031799503", "cible": true, "cidtexte": "JORFTEXT000031740377", "id": "LEGIARTI000031791766", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000031794004", "cible": true, "cidtexte": "JORFTEXT000031740377", "id": "LEGIARTI000031791766", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031791766", "liens_entrants": true }

Article 7 ENTIEREMENT_MODIF (Décret n° 2015-1856 du 30 décembre 2015 relatif aux cotisations et contributions de sécurité sociale des travailleurs indépendants)