{ "article": { "LEGIARTI000032102159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032102159", "URL": "article/LEGI/ARTI/00/00/32/10/21/LEGIARTI000032102159.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032102173", "@num": "D225-104-1", "#text": "Code de commerce - art. D225-104-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741129", "@num": "L137-11", "#text": "Code de la sécurité sociale. - art. L137-11", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032101299", "@nor": "FCPT1602644D", "@num": "2016-182", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-182 du 23 février 2016 précisant le régime de publicité des engagements pris par les sociétés en faveur de leurs mandataires sociaux à raison de la cessation de fonctions", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032101299", "@c_titre_court": "Décret n°2016-182 du 23 février 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-182 du 23 février 2016 précisant le régime de publicité des engagements pris par les sociétés en faveur de leurs mandataires sociaux à raison de la cessation de fonctions", "@debut": "2016-02-26", "@id_txt": "LEGITEXT000032102152", "@c_titre_court": "Décret n°2016-182 du 23 février 2016" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2016-02-25", "@date_signature": "2016-02-23", "@num_parution_jo": "0047" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032102159", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032101306", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
Art. D225-104-1
\n

\n
" } }, "LEGIARTI000006741129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "2003-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006741129", "URL": "article/LEGI/ARTI/00/00/06/74/11/LEGIARTI000006741129.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X137L11AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759735", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000781627", "#text": "Loi 2003-775 2003-08-21", "@sens": "source", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006758675", "@num": "115", "#text": "Loi n°2003-775 du 21 août 2003 - 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I. - Dans le cadre des régimes de retraite à prestations défini es gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué, au profit du fonds mentionné à l'article L. 135-1 du présent code, une contribution assise, sur option de l'employeur :
\n
1° Soit sur les rentes liquidées à compter du 1er janvier 2001 et versées à compter du 1er janvier 2004, pour la partie excédant un tiers du plafond mentionné à l'article L. 241-3 ; la contribution, dont le taux est fixé à 8 %, est à la charge de l'employeur et précomptée par l'organisme payeur ;
\n
2° Soit :
\n
a) Sur les primes versées à un organisme régi par le titre III ou le titre IV du livre IX du présent code, le livre II du code de la mutualité ou le code des assurances, destinées au financement des régimes visés au présent I ;
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b) Ou sur la partie de la dotation aux provisions, ou du montant mentionné en annexe au bilan, correspondant au coût des services rendus au cours de l'exercice ; lorsque ces éléments donnent ensuite lieu au versement de primes visées au a, ces dernières ne sont pas assujetties.
\n
La contribution due au titre du 2°, dont le taux est fixé à 6 %, est à la charge de l'employeur. Elle s'applique aux versements, comptabilisations ou mentions réalisés à compter des exercices ouverts après le 31 décembre 2003. Pour les exercices ouverts à compter du 1er janvier 2009, le taux de la contribution est fixé à 12 % lorsqu'elle porte sur les éléments mentionnés au b du 2°.
\n
II. - L'option de l'employeur visée au I est effectuée de manière irrévocable pour chaque régime. Pour les régimes existant à la date de publication de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, l'option est exercée avant le 31 décembre 2003. Pour les régimes créés ultérieurement, l'option est exercée lors de la mise en place du régime. Si l'option n'est pas exercée aux dates prévues, les dispositions des 1° et 2° du I s'appliquent.
\n
III. - Les dispositions des articles L. 137-3 et L. 137-4 sont applicables à la présente contribution.
\n
IV. - Les contributions des employeurs destinées au financement des régimes de retraite visés au I ne sont soumises ni aux cotisations et taxes dont l'assiette est définie à l'article L. 242-1, ni aux contributions instituées à l'article L. 136-1 et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.
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L932-41 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747100", "@num": "R137-16", "#text": "Code de la sécurité sociale. - art. R137-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025125506", "@num": "R137-3", "#text": "Code de la sécurité sociale. - art. R137-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025125520", "@num": "R137-4", "#text": "Code de la sécurité sociale. - art. R137-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025125515", "@num": "R137-5", "#text": "Code de la sécurité sociale. - art. R137-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038819298", "@num": "L142-7", "#text": "Code des assurances - art. L142-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038723168", "@num": "L143-0", "#text": "Code des assurances - art. L143-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724479", "@num": "L143-2", "#text": "Code des assurances - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197156", "@num": "L3341-7", "#text": "Code du travail - art. L3341-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L741-10", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006597683", "@num": "D741-39", "#text": "Code rural et de la pêche maritime - art. D741-39 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172490", "@fin": "2010-12-22", "#text": "Section 5 : Contribution sur les régimes de retraite conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise.", "@debut": "2003-08-22" }, { "@id": "LEGISCTA000023271884", "@fin": "2019-07-05", "#text": "Section 5 : Contributions sur les régimes de retraite conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise", "@debut": "2010-12-22" }, { "@id": "LEGISCTA000038724901", "@fin": "2999-01-01", "#text": "Section 5 : Contributions perçues au titre des régimes de retraite à prestations définies", "@debut": "2019-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@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": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "LEGIARTI000006741129", "@fin": "2006-12-22", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2003-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741130", "@fin": "2010-01-01", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535731", "@fin": "2010-05-08", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267201", "@fin": "2010-12-22", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023271877", "@fin": "2011-12-23", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025009597", "@fin": "2012-08-18", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294656", "@fin": "2015-01-01", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961942", "@fin": "2015-11-22", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031503832", "@fin": "2018-09-01", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2015-11-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074857", "@fin": "2019-07-05", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038724895", "@fin": "2999-01-01", "@num": "L137-11", "@etat": "VIGUEUR", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Dans le cadre des régimes de retraite à prestations définies gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué, au profit du fonds mentionné à l'article L. 135-1 du présent code, une contribution assise, sur option de l'employeur :
\n
1° Soit sur les rentes liquidées à compter du 1er janvier 2001 et versées à compter du 1er janvier 2004, pour la partie excédant un tiers du plafond mentionné à l'article L. 241-3 ; la contribution, dont le taux est fixé à 8 %, est à la charge de l'employeur et précomptée par l'organisme payeur ;
\n
2° Soit :
\n
a) Sur les primes versées à un organisme régi par le titre III ou le titre IV du livre IX du présent code, le livre II du code de la mutualité ou le code des assurances, destinées au financement des régimes visés au présent I ;
\n
b) Ou sur la partie de la dotation aux provisions, ou du montant mentionné en annexe au bilan, correspondant au coût des services rendus au cours de l'exercice ; lorsque ces éléments donnent ensuite lieu au versement de primes visées au a, ces dernières ne sont pas assujetties.
\n
La contribution due au titre du 2°, dont le taux est fixé à 6 %, est à la charge de l'employeur. Elle s'applique aux versements, comptabilisations ou mentions réalisés à compter des exercices ouverts après le 31 décembre 2003. Pour les exercices ouverts à compter du 1er janvier 2009, le taux de la contribution est fixé à 12 % lorsqu'elle porte sur les éléments mentionnés au b du 2°.
\n
II. - L'option de l'employeur visée au I est effectuée de manière irrévocable pour chaque régime. Pour les régimes existant à la date de publication de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, l'option est exercée avant le 31 décembre 2003. Pour les régimes créés ultérieurement, l'option est exercée lors de la mise en place du régime. Si l'option n'est pas exercée aux dates prévues, les dispositions des 1° et 2° du I s'appliquent.
\n
III. - Les dispositions des articles L. 137-3 et L. 137-4 sont applicables à la présente contribution.
\n
IV. - Les contributions des employeurs destinées au financement des régimes de retraite visés au I ne sont soumises ni aux cotisations et taxes dont l'assiette est définie à l'article L. 242-1, ou pour les salariés du secteur agricole à l'article L. 741-10 du code rural ni aux contributions instituées à l'article L. 136-1 et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.
" } }, "LEGIARTI000021535731": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021535731", "URL": "article/LEGI/ARTI/00/00/21/53/57/LEGIARTI000021535731.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1646 du 24 décembre 2009 art 15 II : les dispositions de l'article L137-11 du code de la sécurité sociale sont applicables aux rentes versées à compter du 1er janvier 2010, ainsi qu'aux retraites liquidées à compter du 1er janvier 2010. Elles sont également applicables aux versements, comptabilisations ou mentions réalisés à compter des exercices ouverts après le 31 décembre 2009.
\n

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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000252039", "@nortexte": "SOCS0420221D", "@numtexte": "2004-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-04" }, { "@id": "LEGIARTI000020541350", "@num": "2", "#text": "Décret n°2009-348 du 30 mars 2009 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000020459719", "@nortexte": "ECEX0907443D", "@numtexte": "2009-348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000020539493", "@num": "2", "#text": "Décret n°2009-445 du 20 avril 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537671", "@nortexte": "ECEZ0909005D", "@numtexte": "2009-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000021530853", "@num": "15", "#text": "LOI n°2009-1646\n du 24 décembre 2009 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021528998", "@nortexte": "BCFX0922820L", "@numtexte": "2009-1646", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-24" }, { "@id": "LEGIARTI000023271873", "@num": "15", "#text": "LOI n°2009-1646 du 24 décembre 2009 - 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I.-Dans le cadre des régimes de retraite à prestations définies gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué, au profit du fonds mentionné à l'article L. 135-1 du présent code, une contribution assise, sur option de l'employeur :

1° Soit sur les rentes liquidées à compter du 1er janvier 2001, pour la partie excédant un tiers du plafond mentionné à l'article L. 241-3 ; la contribution, dont le taux est fixé à 16 %, est à la charge de l'employeur et précomptée par l'organisme payeur ;

2° Soit :

a) Sur les primes versées à un organisme régi par le titre III ou le titre IV du livre IX du présent code, le livre II du code de la mutualité ou le code des assurances, destinées au financement des régimes visés au présent I ;

b) Ou sur la partie de la dotation aux provisions, ou du montant mentionné en annexe au bilan, correspondant au coût des services rendus au cours de l'exercice ; lorsque ces éléments donnent ensuite lieu au versement de primes visées au a, ces dernières ne sont pas assujetties.

Les contributions dues au titre des a et b du 2°, dont les taux sont respectivement fixés à 12 % et à 24 %, sont à la charge de l'employeur.

II bis.-S'ajoute à la contribution prévue au I, indépendamment de l'option exercée par l'employeur visée au même alinéa, une contribution additionnelle de 30 %, à la charge de l'employeur, sur les rentes excédant huit fois le plafond annuel défini par l'article L. 241-3.

III.-Les dispositions des articles L. 137-3 et L. 137-4 sont applicables à la présente contribution.

IV.-Les contributions des employeurs destinées au financement des régimes de retraite visés au I ne sont soumises ni aux cotisations et taxes dont l'assiette est définie à l'article L. 242-1, ou pour les salariés du secteur agricole à l'article L. 741-10 du code rural ni aux contributions instituées à l'article L. 136-1 et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.

V.-Les régimes de retraite à prestations définies, mentionnés au I, créés à compter du 1er janvier 2010 sont gérés exclusivement par l'un des organismes régis par le titre III du livre IX du présent code, le livre II du code de la mutualité ou le code des assurances.

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2° Soit :

Les contributions dues au titre des a et b du 2°, dont les taux sont respectivement fixés à 12 % et à 24 %, sont à la charge de l'employeur.

III.-Les dispositions des articles L. 137-3 et L. 137-4 sont applicables à la présente contribution.

IV.-Les contributions des employeurs destinées au financement des régimes de retraite visés au I ne sont soumises ni aux cotisations et taxes dont l'assiette est définie à l'article L. 242-1, ou pour les salariés du secteur agricole à l'article L. 741-10 du code rural et de la pêche maritime ni aux contributions instituées à l'article L. 136-1 et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.

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I. - Dans le cadre des régimes de retraite à prestations définies gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué une contribution assise, sur option de l'employeur :

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1° Soit sur les rentes liquidées à compter du 1er janvier 2001 ; la contribution, dont le taux est fixé à 16 %, est à la charge de l'employeur, versée par l'organisme payeur et recouvrée et contrôlée dans les mêmes conditions que la contribution mentionnée à l'article L. 136-1 due sur ces rentes ;

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2° Soit :

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Les contributions dues au titre des a et b du 2°, dont les taux sont respectivement fixés à 12 % et à 24 %, sont à la charge de l'employeur.

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II. - L'option de l'employeur visée au I est effectuée de manière irrévocable pour chaque régime. Pour les régimes existant à la date de publication de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, l'option est exercée avant le 31 décembre 2003. Pour les régimes existant à la date de publication de la loi n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 qui ont opté préalablement pour l'assiette mentionnée au 1° du I du présent article, l'option peut être exercée à nouveau entre le 1er janvier 2011 et le 31 décembre 2011. L'employeur qui exerce cette option est redevable d'un montant équivalent à la différence, si elle est positive, entre, d'une part, la somme des contributions qui auraient été acquittées depuis le 1er janvier 2004 ou la date de création du régime si elle est postérieure s'il avait choisi l'assiette définie au 2° du même I dans les conditions prévues au présent II et, d'autre part, la somme des contributions effectivement versées depuis cette date. L'employeur acquitte cette somme au plus tard concomitamment au versement de la contribution due sur les sommes mentionnées au 2° dudit I de l'exercice 2011 ou de manière fractionnée, sur quatre années au plus, selon des modalités définies par arrêté. Pour les régimes créés ultérieurement, l'option est exercée lors de la mise en place du régime. Si l'option n'est pas exercée aux dates prévues, les dispositions des 1° et 2° du I s'appliquent.

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II bis. - S'ajoute à la contribution prévue au I, indépendamment de l'option exercée par l'employeur visée au même alinéa, une contribution additionnelle de 30 %, à la charge de l'employeur, sur les rentes excédant huit fois le plafond annuel défini par l'article L. 241-3.

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III. - Les dispositions des articles L. 137-3 et L. 137-4 sont applicables à la présente contribution.

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IV. - Les contributions des employeurs destinées au financement des régimes de retraite visés au I ne sont soumises ni aux cotisations et taxes dont l'assiette est définie à l'article L. 242-1, ou pour les salariés du secteur agricole à l'article L. 741-10 du code rural et de la pêche maritime ni aux contributions instituées à l'article L. 136-1 et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.

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V. - Les régimes de retraite à prestations définies, mentionnés au I, créés à compter du 1er janvier 2010 sont gérés exclusivement par l'un des organismes régis par le titre III du livre IX du présent code, le livre II du code de la mutualité ou le code des assurances.

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I. - Dans le cadre des régimes de retraite à prestations définies gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué une contribution assise, sur option de l'employeur :

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2° Soit :

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Les contributions dues au titre des a et b du 2°, dont les taux sont respectivement fixés à 12 % et à 24 %, sont à la charge de l'employeur.

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II bis. - S'ajoute à la contribution prévue au I, indépendamment de l'option exercée par l'employeur visée au même alinéa, une contribution additionnelle de 30 %, à la charge de l'employeur, sur les rentes excédant huit fois le plafond annuel défini par l'article L. 241-3.

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III. - (Abrogé)
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IV. - Les contributions des employeurs destinées au financement des régimes de retraite visés au I ne sont soumises ni aux cotisations et taxes dont l'assiette est définie à l'article L. 242-1, ou pour les salariés du secteur agricole à l'article L. 741-10 du code rural et de la pêche maritime ni aux contributions instituées à l'article L. 136-1 et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.

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\n

V. - Les régimes de retraite à prestations définies, mentionnés au I, créés à compter du 1er janvier 2010 sont gérés exclusivement par l'un des organismes régis par le titre III du livre IX du présent code, le livre II du code de la mutualité ou le code des assurances.

" } }, "LEGIARTI000026294656": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000026294656", "URL": "article/LEGI/ARTI/00/00/26/29/46/LEGIARTI000026294656.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-958 du 16 août 2012 de finances rectificative pour 2012, article 32-II, au 1° le taux 32 % est applicable aux rentes versées au titre des retraites liquidées à compter du 1er janvier 2013. Au 2° les taux 24 et 48 % sont applicables aux versements, comptabilisations ou mentions réalisés à compter des exercices ouverts après le 31 décembre 2012.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759735", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000781627", "#text": "Loi n° 2003-775 du 21 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006758675", "@num": "115", "#text": "Loi n°2003-775 du 21 août 2003 - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229163", "@num": "2", "#text": "Décret n°2004-201 du 4 mars 2004 - 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I.-Dans le cadre des régimes de retraite à prestations définies gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué une contribution assise, sur option de l'employeur :

1° Soit sur les rentes liquidées à compter du 1er janvier 2001 ; la contribution, dont le taux est fixé à 32 %, est à la charge de l'employeur, versée par l'organisme payeur et recouvrée et contrôlée dans les mêmes conditions que la contribution mentionnée à l'article L. 136-1 due sur ces rentes ;

2° Soit :

Les contributions dues au titre des a et b du 2°, dont les taux sont respectivement fixés à 24 % et à 48 %, sont à la charge de l'employeur.

II.-L'option de l'employeur visée au I est effectuée de manière irrévocable pour chaque régime. Pour les régimes existant à la date de publication de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, l'option est exercée avant le 31 décembre 2003. Pour les régimes existant à la date de publication de la loi n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 qui ont opté préalablement pour l'assiette mentionnée au 1° du I du présent article, l'option peut être exercée à nouveau entre le 1er janvier 2011 et le 31 décembre 2011. L'employeur qui exerce cette option est redevable d'un montant équivalent à la différence, si elle est positive, entre, d'une part, la somme des contributions qui auraient été acquittées depuis le 1er janvier 2004 ou la date de création du régime si elle est postérieure s'il avait choisi l'assiette définie au 2° du même I dans les conditions prévues au présent II et, d'autre part, la somme des contributions effectivement versées depuis cette date. L'employeur acquitte cette somme au plus tard concomitamment au versement de la contribution due sur les sommes mentionnées au 2° dudit I de l'exercice 2011 ou de manière fractionnée, sur quatre années au plus, selon des modalités définies par arrêté. Pour les régimes créés ultérieurement, l'option est exercée lors de la mise en place du régime. Si l'option n'est pas exercée aux dates prévues, les dispositions des 1° et 2° du I s'appliquent.

III.-(Abrogé)
\n

IV.-Les contributions des employeurs destinées au financement des régimes de retraite visés au I ne sont soumises ni aux cotisations et taxes dont l'assiette est définie à l'article L. 242-1, ou pour les salariés du secteur agricole à l'article L. 741-10 du code rural et de la pêche maritime ni aux contributions instituées à l'article L. 136-1 et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.

" } }, "LEGIARTI000029961942": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-11-22", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029961942", "URL": "article/LEGI/ARTI/00/00/29/96/19/LEGIARTI000029961942.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2014-1554 du 22 décembre 2014, article 17 II : Les dispositions du II bis sont applicables aux rentes versées à compter du 1er janvier 2015.

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I.-Dans le cadre des régimes de retraite à prestations définies gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué une contribution assise, sur option de l'employeur :

2° Soit :

Les contributions dues au titre des a et b du 2°, dont les taux sont respectivement fixés à 24 % et à 48 %, sont à la charge de l'employeur.

II.-L'option de l'employeur visée au I est effectuée de manière irrévocable pour chaque régime. Pour les régimes existant à la date de publication de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, l'option est exercée avant le 31 décembre 2003. Pour les régimes existant à la date de publication de la loi n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 qui ont opté préalablement pour l'assiette mentionnée au 1° du I du présent article, l'option peut être exercée à nouveau entre le 1er janvier 2011 et le 31 décembre 2011. L'employeur qui exerce cette option est redevable d'un montant équivalent à la différence, si elle est positive, entre, d'une part, la somme des contributions qui auraient été acquittées depuis le 1er janvier 2004 ou la date de création du régime si elle est postérieure s'il avait choisi l'assiette définie au 2° du même I dans les conditions prévues au présent II et, d'autre part, la somme des contributions effectivement versées depuis cette date. L'employeur acquitte cette somme au plus tard concomitamment au versement de la contribution due sur les sommes mentionnées au 2° dudit I de l'exercice 2011 ou de manière fractionnée, sur quatre années au plus, selon des modalités définies par arrêté. Pour les régimes créés ultérieurement, l'option est exercée lors de la mise en place du régime. Si l'option n'est pas exercée aux dates prévues, les dispositions des 1° et 2° du I s'appliquent.

II bis.-S'ajoute à la contribution prévue au I, indépendamment de l'option exercée par l'employeur mentionnée au même I, une contribution additionnelle de 45 %, à la charge de l'employeur, sur les rentes excédant huit fois le plafond annuel défini à l'article L. 241-3.

III.-(Abrogé)
\n

IV.-Les contributions des employeurs destinées au financement des régimes de retraite visés au I ne sont soumises ni aux cotisations et taxes dont l'assiette est définie à l'article L. 242-1, ou pour les salariés du secteur agricole à l'article L. 741-10 du code rural et de la pêche maritime ni aux contributions instituées à l'article L. 136-1 et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.

" } }, "LEGIARTI000031503832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-09-01", "DATE_DEBUT": "2015-11-22" } }, "META_COMMUN": { "ID": "LEGIARTI000031503832", "URL": "article/LEGI/ARTI/00/00/31/50/38/LEGIARTI000031503832.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Dans sa décision n° 2015-498 QPC du 20 novembre 2015 (NOR : CSCX1528321S), le Conseil constitutionnel a déclaré le paragraphe II bis de l'article L. 137-11 du code de la sécurité sociale contraire à la Constitution. La déclaration d'inconstitutionnalité prend effet à compter de la publication de la présente décision, dans les conditions fixées par son considérant 9.

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R137-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038819298", "@num": "L142-7", "#text": "Code des assurances - art. L142-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038723168", "@num": "L143-0", "#text": "Code des assurances - art. L143-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724479", "@num": "L143-2", "#text": "Code des assurances - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197156", "@num": "L3341-7", "#text": "Code du travail - art. L3341-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597683", "@num": "D741-39", "#text": "Code rural et de la pêche maritime - art. D741-39 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172490", "@fin": "2010-12-22", "#text": "Section 5 : Contribution sur les régimes de retraite conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise.", "@debut": "2003-08-22" }, { "@id": "LEGISCTA000023271884", "@fin": "2019-07-05", "#text": "Section 5 : Contributions sur les régimes de retraite conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise", "@debut": "2010-12-22" }, { "@id": "LEGISCTA000038724901", "@fin": "2999-01-01", "#text": "Section 5 : Contributions perçues au titre des régimes de retraite à prestations définies", "@debut": "2019-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@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": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "LEGIARTI000006741129", "@fin": "2006-12-22", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2003-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741130", "@fin": "2010-01-01", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535731", "@fin": "2010-05-08", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267201", "@fin": "2010-12-22", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023271877", "@fin": "2011-12-23", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025009597", "@fin": "2012-08-18", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294656", "@fin": "2015-01-01", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961942", "@fin": "2015-11-22", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031503832", "@fin": "2018-09-01", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2015-11-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074857", "@fin": "2019-07-05", "@num": "L137-11", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038724895", "@fin": "2999-01-01", "@num": "L137-11", "@etat": "VIGUEUR", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Dans le cadre des régimes de retraite à prestations définies gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué une contribution assise, sur option de l'employeur :

2° Soit :

Les contributions dues au titre des a et b du 2°, dont les taux sont respectivement fixés à 24 % et à 48 %, sont à la charge de l'employeur.

II.-L'option de l'employeur visée au I est effectuée de manière irrévocable pour chaque régime. Pour les régimes existant à la date de publication de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, l'option est exercée avant le 31 décembre 2003. Pour les régimes existant à la date de publication de la loi n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 qui ont opté préalablement pour l'assiette mentionnée au 1° du I du présent article, l'option peut être exercée à nouveau entre le 1er janvier 2011 et le 31 décembre 2011. L'employeur qui exerce cette option est redevable d'un montant équivalent à la différence, si elle est positive, entre, d'une part, la somme des contributions qui auraient été acquittées depuis le 1er janvier 2004 ou la date de création du régime si elle est postérieure s'il avait choisi l'assiette définie au 2° du même I dans les conditions prévues au présent II et, d'autre part, la somme des contributions effectivement versées depuis cette date. L'employeur acquitte cette somme au plus tard concomitamment au versement de la contribution due sur les sommes mentionnées au 2° dudit I de l'exercice 2011 ou de manière fractionnée, sur quatre années au plus, selon des modalités définies par arrêté. Pour les régimes créés ultérieurement, l'option est exercée lors de la mise en place du régime. Si l'option n'est pas exercée aux dates prévues, les dispositions des 1° et 2° du I s'appliquent.

II bis.-(Contraire à la Constitution)

III.-(Abrogé)
\n

IV.-Les contributions des employeurs destinées au financement des régimes de retraite visés au I ne sont soumises ni aux cotisations et taxes dont l'assiette est définie à l'article L. 242-1, ou pour les salariés du secteur agricole à l'article L. 741-10 du code rural et de la pêche maritime ni aux contributions instituées à l'article L. 136-1 et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.

" } }, "LEGIARTI000032102173": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D225-104-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-20", "DATE_DEBUT": "2016-02-26" } }, "META_COMMUN": { "ID": "LEGIARTI000032102173", "URL": "article/LEGI/ARTI/00/00/32/10/21/LEGIARTI000032102173.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032102159", "@num": "1", "#text": "Décret n°2016-182 du 23 février 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032101299", "@nortexte": "FCPT1602644D", "@numtexte": "2016-182", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-23" }, { "@id": "LEGIARTI000006224809", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741129", "@num": "L137-11", "#text": "Code de la sécurité sociale. - art. L137-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161468", "@fin": "2999-01-01", "#text": "Section 3 : Des assemblées d'actionnaires.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146230", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133252", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032102173", "@fin": "2017-07-20", "@num": "D225-104-1", "@etat": "MODIFIE", "@debut": "2016-02-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000035247320", "@fin": "2019-11-29", "@num": "D225-104-1", "@etat": "ABROGE", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-L'information donnée par la société sur les engagements de retraite, autres que les régimes de retraite de base et les régimes de retraites complémentaires obligatoires, ou autres avantages viagers pris par la société au bénéfice de ses mandataires sociaux en application de la quatrième phrase du troisième alinéa de l'article L. 225-102-1 précise pour chaque mandataire social les éléments constitutifs essentiels de ceux-ci, en particulier :

1° Pour ce qui concerne les engagements de retraites et assimilés, et tout autre avantage versé au titre de la cessation de fonctions en tout ou partie sous forme de rente, lorsque ces engagements sont à la charge de la société :

a) L'intitulé de l'engagement considéré ;

b) La référence aux dispositions légales permettant d'identifier la catégorie de régime correspondant ;

c) Les conditions d'entrée dans le régime et les autres conditions pour pouvoir en bénéficier ;

d) Les modalités de détermination de la rémunération de référence fixée par le régime concerné et servant à calculer les droits des bénéficiaires ;

e) Le rythme d'acquisition des droits ;

f) L'existence éventuelle d'un plafond, son montant ou les modalités de détermination de celui-ci ;

g) Les modalités de financement des droits ;

h) Le montant estimatif de la rente à la date de clôture de l'exercice ;

i) Les charges fiscales et sociales associées à la charge de la société ;

2° Pour ce qui concerne les autres avantages viagers :

a) L'intitulé de l'avantage viager considéré ;

b) Le montant estimatif de l'avantage viager, évalué sur une base annuelle à la date de clôture ;

c) Les modalités de financement de l'avantage viager ;

d) Les charges fiscales et sociales associées à la charge de la société.

II.-Le montant estimatif de la rente à la date de clôture mentionné au h du 1° du I du présent article est établi selon les modalités suivantes :

-la rente est estimée sur une base annuelle ;

-elle prend en compte l'ancienneté acquise par le mandataire dans ses fonctions à la date de clôture de l'exercice ;

-le cas échéant, elle est assise sur la base des rémunérations telles qu'elles ont été constatées au cours du ou des derniers exercices ;

-elle est calculée, indépendamment des conditions de réalisation de l'engagement, comme si le mandataire social pouvait en bénéficier à compter du lendemain de la clôture de l'exercice ;

-l'estimation de la rente distingue, le cas échéant, la part de celle-ci accordée dans le cadre d'un régime mentionné à l'article L. 137-11 du code de la sécurité sociale de celle versée dans le cadre d'un autre régime mis en place par la société.

" } }, "LEGIARTI000037074857": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-05", "DATE_DEBUT": "2018-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037074857", "URL": "article/LEGI/ARTI/00/00/37/07/48/LEGIARTI000037074857.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions de l'article 16 de l'ordonnance n° 2018-474 du 12 juin 2018, les dispositions de la présente ordonnance s'appliquent aux cotisations et contributions dues pour les périodes courant à compter du 1er septembre 2018.

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art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000020459719", "@nortexte": "ECEX0907443D", "@numtexte": "2009-348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000020539493", "@num": "2", "#text": "Décret n°2009-445 du 20 avril 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537671", "@nortexte": "ECEZ0909005D", "@numtexte": "2009-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000021530853", "@num": "15", "#text": "LOI n°2009-1646\n du 24 décembre 2009 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021528998", "@nortexte": "BCFX0922820L", "@numtexte": "2009-1646", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-24" }, { "@id": "LEGIARTI000023024191", "@num": "111", "#text": "LOI n°2010-1330\n du 9 novembre 2010 - art. 111 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023022127", "@nortexte": "MTSX1016256L", "@numtexte": "2010-1330", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-11-09" }, { "@id": "JORFTEXT000023261006", "#text": "LOI n°2010-1594 du 20 décembre 2010", "@sens": "source", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGITEXT000025776942", "#text": "Arrêté du 21 mars 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025768112", "@nortexte": "BCRS1208421A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-21" }, { "@id": "LEGIARTI000025776948", "@num": "1", "#text": "Arrêté du 21 mars 2012 - 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\n

I.-Dans le cadre des régimes de retraite à prestations définies gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué une contribution assise, sur option de l'employeur :

2° Soit :

Les contributions dues au titre des a et b du 2°, dont les taux sont respectivement fixés à 24 % et à 48 %, sont à la charge de l'employeur.

II.-L'option de l'employeur visée au I est effectuée de manière irrévocable pour chaque régime. Pour les régimes existant à la date de publication de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, l'option est exercée avant le 31 décembre 2003. Pour les régimes existant à la date de publication de la loi n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 qui ont opté préalablement pour l'assiette mentionnée au 1° du I du présent article, l'option peut être exercée à nouveau entre le 1er janvier 2011 et le 31 décembre 2011. L'employeur qui exerce cette option est redevable d'un montant équivalent à la différence, si elle est positive, entre, d'une part, la somme des contributions qui auraient été acquittées depuis le 1er janvier 2004 ou la date de création du régime si elle est postérieure s'il avait choisi l'assiette définie au 2° du même I dans les conditions prévues au présent II et, d'autre part, la somme des contributions effectivement versées depuis cette date. L'employeur acquitte cette somme au plus tard concomitamment au versement de la contribution due sur les sommes mentionnées au 2° dudit I de l'exercice 2011 ou de manière fractionnée, sur quatre années au plus, selon des modalités définies par arrêté. Pour les régimes créés ultérieurement, l'option est exercée lors de la mise en place du régime. Si l'option n'est pas exercée aux dates prévues, les dispositions des 1° et 2° du I s'appliquent.

II bis.-(Contraire à la Constitution)

III.-(Abrogé)

IV.-(Abrogé)

\n
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I.-Dans le cadre des régimes de retraite à prestations définies gérés soit par l'un des organismes visés au a du 2° du présent I, soit par une entreprise, conditionnant la constitution de droits à prestations à l'achèvement de la carrière du bénéficiaire dans l'entreprise et dont le financement par l'employeur n'est pas individualisable par salarié, il est institué une contribution assise, sur option de l'employeur :

2° Soit :

Les contributions dues au titre des a et b du 2°, dont les taux sont respectivement fixés à 24 % et à 48 %, sont à la charge de l'employeur.

II.-L'option de l'employeur visée au I est effectuée de manière irrévocable pour chaque régime. Pour les régimes existant à la date de publication de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites, l'option est exercée avant le 31 décembre 2003. Pour les régimes existant à la date de publication de la loi n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 qui ont opté préalablement pour l'assiette mentionnée au 1° du I du présent article, l'option peut être exercée à nouveau entre le 1er janvier 2011 et le 31 décembre 2011. L'employeur qui exerce cette option est redevable d'un montant équivalent à la différence, si elle est positive, entre, d'une part, la somme des contributions qui auraient été acquittées depuis le 1er janvier 2004 ou la date de création du régime si elle est postérieure s'il avait choisi l'assiette définie au 2° du même I dans les conditions prévues au présent II et, d'autre part, la somme des contributions effectivement versées depuis cette date. L'employeur acquitte cette somme au plus tard concomitamment au versement de la contribution due sur les sommes mentionnées au 2° dudit I de l'exercice 2011 ou de manière fractionnée, sur quatre années au plus, selon des modalités définies par arrêté. Pour les régimes créés ultérieurement, l'option est exercée lors de la mise en place du régime. Si l'option n'est pas exercée aux dates prévues, les dispositions des 1° et 2° du I s'appliquent.

II bis.-(Contraire à la Constitution)

III.-(Abrogé)

IV.-(Abrogé)

VI.-Il ne peut être institué aucun nouveau régime de retraite à prestations définies mentionné au I à compter de la date de publication de l'ordonnance n° 2019-697 du 3 juillet 2019 relative aux régimes professionnels de retraite supplémentaire.
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Aucun nouvel adhérent ne peut être affilié à un régime mentionné au I à compter de la même date.
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Aucun nouveau droit supplémentaire conditionnel à prestations ne peut être acquis au sein d'un régime mentionné au I au titre des périodes d'emploi postérieures au 1er janvier 2020, sauf pour les bénéficiaires ayant adhéré avant le 20 mai 2014 à un tel régime qui était, depuis au moins cette dernière date, fermé à de nouvelles affiliations. N'est pas considéré comme un nouveau droit supplémentaire le fait de calculer, sur le salaire de fin de carrière, les droits constitués au titre des périodes d'emploi antérieures au 1er janvier 2020 dans les conditions prévues par le régime.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2016-182 du 23 février 2016 précisant le régime de publicité des engagements pris par les sociétés en faveur de leurs mandataires sociaux à raison de la cessation de fonctions)