{ "article": { "LEGIARTI000032863986": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032863986", "URL": "article/LEGI/ARTI/00/00/32/86/39/LEGIARTI000032863986.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032882266", "@num": "R243-10", "#text": "Code de la sécurité sociale. - art. R243-10 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032863938", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AU RÉGIME GÉNÉRAL ET AUX RÉGIMES DE TRAVAILLEURS INDÉPENDANTS NON AGRICOLES", "@debut": "2016-07-11" } ] }, "@cid": "JORFTEXT000032862389", "@nor": "FCPS1618694D", "@num": "2016-941", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-941 du 8 juillet 2016 relatif au renforcement des droits des cotisants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032862389", "@c_titre_court": "Décret n°2016-941 du 8 juillet 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-941 du 8 juillet 2016 relatif au renforcement des droits des cotisants", "@debut": "2016-07-11", "@id_txt": "LEGITEXT000032863928", "@c_titre_court": "Décret n°2016-941 du 8 juillet 2016" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2016-07-10", "@date_signature": "2016-07-08" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032863986", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032862434", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R243-10\n
\n

\n
\n
" } }, "LEGIARTI000032882266": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R243-10", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2016-11-24", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032882266", "URL": "article/LEGI/ARTI/00/00/32/88/22/LEGIARTI000032882266.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006764927", "@num": "97", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 97 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000030082717", "@num": "3", "#text": "Arrêté du 16 février 1959 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000841928", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1959-02-16" }, { "@id": "LEGIARTI000006761753", "@num": "5", "#text": "Décret n°72-230 du 24 mars 1972 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006778788", "@num": "4", "#text": "Décret n°98-1162 du 16 décembre 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208791", "@nortexte": "MESS9823292D", "@numtexte": "98-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-16" }, { "@id": "LEGIARTI000006781577", "@num": "5", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000050710546", "@num": "11", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000048896802", "@num": "16", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006269521", "@num": "1", "#text": "Arrêté du 30 octobre 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000651144", "@nortexte": "BCFS0769748A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-10-30" }, { "@id": "LEGIARTI000019987948", "@num": "1", "#text": "Décret n°2008-1394\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019986645", "@nortexte": "BCFS0829326D", "@numtexte": "2008-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021336227", "@num": "1", "#text": "Arrêté du 18 novembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021334833", "@nortexte": "BCFS0927486A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-18" }, { "@id": "LEGIARTI000023141526", "@num": "1", "#text": "Arrêté du 26 novembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023140577", "@nortexte": "BCRS1030162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-26" }, { "@id": "LEGIARTI000032863986", "@num": "10", "#text": "Décret n°2016-941 du 8 juillet 2016 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000032862389", "@nortexte": "FCPS1618694D", "@numtexte": "2016-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-08" }, { "@id": "LEGIARTI000032863948", "@num": "32", "#text": "Décret n°2016-941 du 8 juillet 2016 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000032862389", "@nortexte": "FCPS1618694D", "@numtexte": "2016-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-08" }, { "@id": "LEGIARTI000033464519", "@num": "3", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000006808202", "@num": "R243-14", "#text": "Code du travail - art. R243-14", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006808191", "@num": "R243-6", "#text": "Code du travail - art. R243-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018503558", "@num": "D133-10", "#text": "Code de la sécurité sociale. - art. D133-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022287668", "@num": "D133-13-12", "#text": "Code de la sécurité sociale. - art. D133-13-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735238", "@num": "D133-5-3", "#text": "Code de la sécurité sociale. - art. D133-5-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222791", "@num": "D382-1", "#text": "Code de la sécurité sociale. - art. D382-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018503515", "@num": "R133-14", "#text": "Code de la sécurité sociale. - art. R133-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748266", "@num": "R144-6", "#text": "Code de la sécurité sociale. - art. R144-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748756", "@num": "R242-3", "#text": "Code de la sécurité sociale. - art. R242-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033471259", "@num": "R243-11", "#text": "Code de la sécurité sociale. - art. R243-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034668572", "@num": "R243-12", "#text": "Code de la sécurité sociale. - art. R243-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748466", "@num": "R243-18", "#text": "Code de la sécurité sociale. - art. R243-18 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749470", "@num": "R362-2", "#text": "Code de la sécurité sociale. - art. R362-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038251781", "@num": "D1272-2", "#text": "Code du travail - art. D1272-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033516076", "@num": "D1273-7", "#text": "Code du travail - art. D1273-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505221", "@num": "R128-7", "#text": "Code du travail - art. R128-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039392595", "@num": "R741-1-1", "#text": "Code rural et de la pêche maritime - art. R741-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032882596", "@num": "R741-38", "#text": "Code rural et de la pêche maritime - art. R741-38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006186436", "@fin": "2020-01-01", "#text": "Sous-section 1 : Recouvrement des cotisations assises sur les rémunérations payées aux travailleurs salariés et assimilés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000039222447", "@fin": "2999-01-01", "#text": "Sous-section 1 : Recouvrement des cotisations assises sur les revenus d'activités", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006173354", "@fin": "2999-01-01", "#text": "Section 1 : Recouvrement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156578", "@fin": "2999-01-01", "#text": "Chapitre 3 : Recouvrement - Sûretés - Prescription - Contrôle", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141857", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126954", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action de prévention - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@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": "LEGIARTI000006749058", "@fin": "1987-10-01", "@num": "R243-10", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006749059", "@fin": "1990-12-01", "@num": "R243-10", "@etat": "MODIFIE", "@debut": "1987-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006749060", "@fin": "2017-01-01", "@num": "R243-10", "@etat": "MODIFIE", "@debut": "1990-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000032882266", "@fin": "2016-11-24", "@num": "R243-10", "@etat": "MODIFIE_MORT_NE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033476851", "@fin": "2020-01-01", "@num": "R243-10", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039222442", "@fin": "2999-01-01", "@num": "R243-10", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'employeur corrige lors de l'échéance déclarative la plus proche les erreurs constatées dans ses déclarations de cotisations et de contributions sociales des mois précédents et verse à la même échéance le complément de cotisations et de contributions sociales.

Les sommes versées indûment sont déduites du montant des cotisations et contributions à échoir, sauf demande de remboursement.

Sauf en cas d'omission de salariés dans la déclaration ou d'inexactitudes répétées du montant des rémunérations déclarées, les majorations de retard et les pénalités prévues aux articles R. 243-16 et R. 243-18 ne sont pas applicables si les conditions suivantes sont remplies :

1° La déclaration rectifiée et son versement régularisateur sont adressés au plus tard lors de la première échéance suivant celle de la déclaration et du versement initial ;

2° Ce versement régularisateur est inférieur à 5 % du montant total des cotisations initiales.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000032882266", "cible": true, "cidtexte": "JORFTEXT000032862389", "id": "LEGIARTI000032863986", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032863986", "liens_entrants": true }

Article 10 ENTIEREMENT_MODIF (Décret n° 2016-941 du 8 juillet 2016 relatif au renforcement des droits des cotisants)