{ "article": { "LEGIARTI000033678110": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033678110", "URL": "article/LEGI/ARTI/00/00/33/67/81/LEGIARTI000033678110.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033678318", "@num": "R*154-1", "#text": "Livre des procédures fiscales - art. R*154-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740333", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000033670549", "@nor": "DEVR1622249D", "@num": "2016-1806", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-1806 du 21 décembre 2016 relatif aux informations fiscales communiquées à l'Agence nationale pour la garantie des droits des mineurs", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033670549", "@c_titre_court": "Décret n°2016-1806 du 21 décembre 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-1806 du 21 décembre 2016 relatif aux informations fiscales communiquées à l'Agence nationale pour la garantie des droits des mineurs", "@debut": "2016-12-24", "@id_txt": "LEGITEXT000033678101", "@c_titre_court": "Décret n°2016-1806 du 21 décembre 2016" } ], "@ministere": "Ministère de l'environnement, de l'énergie et de la mer, en charge des relations internationales sur le climat", "@date_publi": "2016-12-23", "@date_signature": "2016-12-21", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033678110", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033670558", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
Art. R*154-1
\n

\n
" } }, "LEGIARTI000006740333": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-29", "DATE_DEBUT": "1993-07-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006740333", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740333.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L08AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031137479", "@num": "100", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 134 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000047909893", "@num": "22", "#text": "Décret n°90-1215 du 20 décembre 1990 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717193", "@nortexte": "SPSS9001980D", "@numtexte": "90-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006757809", "@num": "7", "#text": "Loi n°93-936 du 22 juillet 1993 - art. 7 () JORF 23 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000006757810", "@num": "8", "#text": "Loi n°93-936 du 22 juillet 1993 - art. 8 () JORF 23 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000031088128", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000031685640", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - 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art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546030", "@num": "5", "#text": "Arrêté du 10 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546032", "@num": "6", "#text": "Arrêté du 10 novembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546034", "@num": "7", "#text": "Arrêté du 10 novembre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546036", "@num": "8", "#text": "Arrêté du 10 novembre 2016 - 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L136-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795600", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393243", "@num": "L139-1", "#text": "Code de la sécurité sociale. - art. L139-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740433", "@num": "L139-2", "#text": "Code de la sécurité sociale. - art. L139-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390141", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036393036", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786078", "@num": "R139-5", "#text": "Code de la sécurité sociale. - art. R139-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393410", "@num": "L120-26", "#text": "Code du service national - art. L120-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683513", "@num": "L5122-4", "#text": "Code du travail - art. L5122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306499", "@num": "1600-0 E", "#text": "Code général des impôts, CGI. - art. 1600-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036572622", "@num": "R*154-1", "#text": "Livre des procédures fiscales - art. R*154-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185798", "@fin": "1996-12-29", "#text": "Section 4 : Dispositions communes", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172437", "@fin": "2003-12-31", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@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": "LEGIARTI000006740333", "@fin": "1996-12-29", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740334", "@fin": "1997-12-23", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740335", "@fin": "2000-07-14", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740336", "@fin": "2000-12-24", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740337", "@fin": "2002-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740338", "@fin": "2004-07-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740339", "@fin": "2004-08-17", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740340", "@fin": "2007-12-22", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841701", "@fin": "2008-12-19", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019949755", "@fin": "2010-05-13", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022209272", "@fin": "2010-12-22", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2010-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023263645", "@fin": "2012-12-19", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798464", "@fin": "2013-12-25", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393305", "@fin": "2014-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419140", "@fin": "2015-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961387", "@fin": "2016-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031685417", "@fin": "2016-12-25", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033728279", "@fin": "2017-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712894", "@fin": "2018-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390220", "@fin": "2018-06-14", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037064391", "@fin": "2018-09-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074867", "@fin": "2019-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947799", "@fin": "2020-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038589439", "@fin": "2019-12-28", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398360", "@fin": "2020-12-16", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042683546", "@fin": "2025-07-01", "@num": "L136-8", "@etat": "ABROGE_DIFF", "@debut": "2020-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051287395", "@fin": "2999-01-01", "@num": "L136-8", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Le taux des contributions sociales mentionnées aux articles L. 136-1, L. 136-6 et L. 136-7 est fixé à 2,40 p. 100.
\n
II. - Le produit de ces contributions est versé à la Caisse nationale des allocations familiales pour la part correspondant à un taux de 1,1 p. 100 et au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 1,3 p. 100.
" } }, "LEGIARTI000006740334": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-12-23", "DATE_DEBUT": "1996-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006740334", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740334.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L08AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031137479", "@num": "100", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 134 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000047909893", "@num": "22", "#text": "Décret n°90-1215 du 20 décembre 1990 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717193", "@nortexte": "SPSS9001980D", "@numtexte": "90-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000031088128", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000031685640", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000198309", "#text": "Loi 96-1160 1996-12-27 art. 26 : conditions d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757293", "@num": "16", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 16 () JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757295", "@num": "17", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 17 () JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000019711974", "@num": "1", "#text": "Arrêté du 21 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222577", "@nortexte": "DEFP0102377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000034447853", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592011", "@nortexte": "ECOL0200068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000033552127", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635242", "@nortexte": "BUDL0600032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552138", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635241", "@nortexte": "BUDL0600030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552165", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635243", "@nortexte": "BUDL0600033A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000048896947", "@num": "5", "#text": "Décret n°2007-1056 du 28 juin 2007 - 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"2015-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961387", "@fin": "2016-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031685417", "@fin": "2016-12-25", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033728279", "@fin": "2017-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712894", "@fin": "2018-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390220", "@fin": "2018-06-14", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037064391", "@fin": "2018-09-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074867", "@fin": "2019-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947799", "@fin": "2020-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038589439", "@fin": "2019-12-28", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398360", "@fin": "2020-12-16", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042683546", "@fin": "2025-07-01", "@num": "L136-8", "@etat": "ABROGE_DIFF", "@debut": "2020-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051287395", "@fin": "2999-01-01", "@num": "L136-8", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Le taux des contributions sociales mentionnées aux articles L. 136-1, L. 136-6, L. 136-7 et L. 136-7-1 est fixé à 3,40 p. 100, sous réserve des taux fixés au III de l'article L. 136-7-1.
\n
II. - Par dérogation au I, sont assujettis à la contribution sociale au taux de 1 p. 100 les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont la cotisation de l'année précédente définie aux I et II de l'article 1417 du code général des impôts dans sa rédaction antérieure au 1er janvier 1997 est supérieure à ce même montant.
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III. - Le produit des contributions mentionnées au I est versé à la Caisse nationale des allocations familiales pour la part correspondant à un taux de 1,1 p. 100 au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 1,3 p. 100 et, dans les conditions fixées à l'article L. 139-2, aux régimes obligatoires d'assurance maladie pour la part correspondant à un taux de 1 p. 100, y compris dans le cas mentionné au II. Le produit des contributions visées au III de l'article L. 136-7-1 est réparti au prorata des taux visés dans le présent paragraphe.
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art. 2 () JORF 23 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000019711974", "@num": "1", "#text": "Arrêté du 21 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222577", "@nortexte": "DEFP0102377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000034447853", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592011", "@nortexte": "ECOL0200068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000033552127", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635242", "@nortexte": "BUDL0600032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552138", "@num": "4", "#text": "Arrêté du 28 mars 2006 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020018820", "@nortexte": "SJSS0830873A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000033552241", "@num": "4", "#text": "Arrêté du 4 août 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974558", "@nortexte": "BCFL0910096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGIARTI000023824311", "@num": "1", "#text": "Arrêté du 6 janvier 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000033552283", "@num": "4", "#text": "Arrêté du 6 août 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027979134", "@nortexte": "BUDE1235655A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-06" }, { "@id": "LEGIARTI000034018633", "@num": "4", "#text": "Arrêté du 1er juillet 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028110059", "@nortexte": "BUDE1235639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-01" }, { "@id": "LEGITEXT000028541980", "#text": "Arrêté du 27 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "LEGITEXT000029673426", "#text": "ARRÊTÉ du 28 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "LEGITEXT000031286566", "#text": "ARRÊTÉ du 6 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "LEGITEXT000032348623", "#text": "Arrêté du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "LEGIARTI000034447927", "@num": "4", "#text": "Arrêté du 13 avril 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490334", "@nortexte": "FCPE1606739A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000033552292", "@num": "4", "#text": "Arrêté du 31 mars 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000032610444", "@num": "4", "#text": "Arrêté du 19 mai 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032591366", "@nortexte": "FCPE1611512A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000032730966", "@num": "1", "#text": "Décret n°2016-817 du 20 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032729458", "@nortexte": "AFSS1610671D", "@numtexte": "2016-817", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-20" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "LEGIARTI000033107119", "@num": "11", "#text": "Décret n°2016-1212 du 9 septembre 2016 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033105908", "@nortexte": "ECFS1620765D", "@numtexte": "2016-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-09" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGIARTI000033546038", "@num": "1", "#text": "Arrêté du 10 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546018", "@num": "10", "#text": "Arrêté du 10 novembre 2016 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546020", "@num": "11", "#text": "Arrêté du 10 novembre 2016 - 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I. - Le taux des contributions sociales mentionnées aux articles L. 136-1, L. 136-6, L. 136-7 et L. 136-7-1 est fixé à 7,50 p. 100, sous réserve des taux fixés au III de l'article L. 136-7-1.
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II. - Par dérogation au I, sont assujetties à la contribution au taux de 6,2 % les pensions de retraite et d'invalidité, les allocations de chômage et de préretraite ainsi que les indemnités et allocations visées au 7° du II de l'article L. 136-2.
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III. - Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont le montant des revenus de l'avant-dernière année tels que définis au V de l'article 1417 du code général des impôts excède les seuils déterminés en application des dispositions des I et IV du même article.
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IV. - Le produit des contributions mentionnées au I est versé à la Caisse nationale des allocations familiales pour la part correspondant à un taux de 1,1 p. 100 au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 1,3 p. 100 et, dans les conditions fixées à l'article L. 139-2, aux régimes obligatoires d'assurance maladie pour la part correspondant à un taux de 5,1 % ou de 3,8 % pour les revenus visés au II et au III. Le produit des contributions visées au III de l'article L. 136-7-1 est réparti au prorata des taux visés dans le présent paragraphe.
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I. - Le taux des contributions sociales mentionnées aux articles L. 136-1, L. 136-6, L. 136-7 et L. 136-7-1 est fixé à 7,50 p. 100, sous réserve des taux fixés au III de l'article L. 136-7-1.
\n
II. - Par dérogation au I, sont assujetties à la contribution au taux de 6,2 % les pensions de retraite et d'invalidité, les allocations de chômage et de préretraite ainsi que les indemnités et allocations visées au 7° du II de l'article L. 136-2.
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III. - Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont le montant des revenus de l'avant-dernière année tels que définis au IV de l'article 1417 du code général des impôts excède les seuils déterminés en application des dispositions des I et III du même article.
\n
IV. - Le produit des contributions mentionnées au I est versé à la Caisse nationale des allocations familiales pour la part correspondant à un taux de 1,1 p. 100 au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 1,3 p. 100 et, dans les conditions fixées à l'article L. 139-2, aux régimes obligatoires d'assurance maladie pour la part correspondant à un taux de 5,1 % ou de 3,8 % pour les revenus visés au II et au III. Le produit des contributions visées au III de l'article L. 136-7-1 est réparti au prorata des taux visés dans le présent paragraphe.
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"2020-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051287395", "@fin": "2999-01-01", "@num": "L136-8", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Le taux des contributions sociales mentionnées aux articles L. 136-1, L. 136-6, L. 136-7 et L. 136-7-1 est fixé à 7,50 p. 100, sous réserve des taux fixés au III de l'article L. 136-7-1.
\n
II. - Par dérogation au I, sont assujetties à la contribution au taux de 6,2 % les pensions de retraite et d'invalidité, les allocations de chômage et de préretraite ainsi que les indemnités et allocations visées au 7° du II de l'article L. 136-2.
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III. - Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont le montant des revenus de l'avant-dernière année tels que définis au IV de l'article 1417 du code général des impôts excède les seuils déterminés en application des dispositions des I et III du même article.
\n
IV. - Le produit des contributions mentionnées au I est versé à la Caisse nationale des allocations familiales pour la part correspondant à un taux de 1,1 p. 100 au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 1,15 p. 100 et, dans les conditions fixées à l'article L. 139-1, aux régimes obligatoires d'assurance maladie pour la part correspondant à un taux de 5,25 % pour les revenus visés au I, de 3,95 % pour les revenus visés au II ou de 3,8 % pour les revenus visés au III. Le produit des contributions visées au III de l'article L. 136-7-1 est réparti au prorata des taux visés dans le présent paragraphe.
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art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028110059", "@nortexte": "BUDE1235639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-01" }, { "@id": "LEGITEXT000028541980", "#text": "Arrêté du 27 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "LEGITEXT000029673426", "#text": "ARRÊTÉ du 28 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "LEGITEXT000031286566", "#text": "ARRÊTÉ du 6 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "LEGITEXT000032348623", "#text": "Arrêté du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "LEGIARTI000034447927", "@num": "4", "#text": "Arrêté du 13 avril 2016 - 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art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033105908", "@nortexte": "ECFS1620765D", "@numtexte": "2016-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-09" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGIARTI000033546038", "@num": "1", "#text": "Arrêté du 10 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546018", "@num": "10", "#text": "Arrêté du 10 novembre 2016 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546020", "@num": "11", "#text": "Arrêté du 10 novembre 2016 - 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I. - Le taux des contributions sociales mentionnées aux articles L. 136-1, L. 136-6, L. 136-7 et L. 136-7-1 est fixé à 7,50 p. 100, sous réserve des taux fixés au III de l'article L. 136-7-1.
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II. - Par dérogation au I, sont assujetties à la contribution au taux de 6,2 % les pensions de retraite et d'invalidité, les allocations de chômage et de préretraite ainsi que les indemnités et allocations visées au 7° du II de l'article L. 136-2.
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III. - Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont le montant des revenus de l'avant-dernière année tels que définis au IV de l'article 1417 du code général des impôts excède les seuils déterminés en application des dispositions des I et III du même article.
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IV. - Le produit des contributions mentionnées au I est versé à la Caisse nationale des allocations familiales pour la part correspondant à un taux de 1,1 p. 100 au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 1,05 %, au fonds institué par l'article L. 232-21 du code de l'action sociale et des familles pour la part correspondant à un taux de 0,1 % et, dans les conditions fixées à l'article L. 139-1, aux régimes obligatoires d'assurance maladie pour la part correspondant à un taux de 5,25 % pour les revenus visés au I, de 3,95 % pour les revenus visés au II ou de 3,8 % pour les revenus visés au III. Le produit des contributions visées au III de l'article L. 136-7-1 est réparti au prorata des taux visés dans le présent paragraphe.
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L139-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740433", "@num": "L139-2", "#text": "Code de la sécurité sociale. - art. L139-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390141", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036393036", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786078", "@num": "R139-5", "#text": "Code de la sécurité sociale. - art. R139-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393410", "@num": "L120-26", "#text": "Code du service national - art. L120-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683513", "@num": "L5122-4", "#text": "Code du travail - art. L5122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306499", "@num": "1600-0 E", "#text": "Code général des impôts, CGI. - art. 1600-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1997-05-22 SI-7-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000036572622", "@num": "R*154-1", "#text": "Livre des procédures fiscales - art. R*154-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173099", "@fin": "2999-01-01", "#text": "Section 5 : Dispositions communes", "@debut": "2002-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156362", "@fin": "2999-01-01", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "2000-12-24" } ] }, "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": "LEGIARTI000006740333", "@fin": "1996-12-29", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740334", "@fin": "1997-12-23", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740335", "@fin": "2000-07-14", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740336", "@fin": "2000-12-24", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2000-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740337", "@fin": "2002-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740338", "@fin": "2004-07-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740339", "@fin": "2004-08-17", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740340", "@fin": "2007-12-22", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841701", "@fin": "2008-12-19", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019949755", "@fin": "2010-05-13", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022209272", "@fin": "2010-12-22", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2010-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023263645", "@fin": "2012-12-19", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798464", "@fin": "2013-12-25", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393305", "@fin": "2014-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419140", "@fin": "2015-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961387", "@fin": "2016-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031685417", "@fin": "2016-12-25", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033728279", "@fin": "2017-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712894", "@fin": "2018-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390220", "@fin": "2018-06-14", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037064391", "@fin": "2018-09-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074867", "@fin": "2019-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947799", "@fin": "2020-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038589439", "@fin": "2019-12-28", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398360", "@fin": "2020-12-16", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042683546", "@fin": "2025-07-01", "@num": "L136-8", "@etat": "ABROGE_DIFF", "@debut": "2020-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051287395", "@fin": "2999-01-01", "@num": "L136-8", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Le taux des contributions sociales mentionnées aux articles L. 136-1, L. 136-6, L. 136-7 et L. 136-7-1 est fixé à 7,50 p. 100, sous réserve des taux fixés au III de l'article L. 136-7-1.
\n
II. - Par dérogation au I, sont assujetties à la contribution au taux de 6,2 % les pensions de retraite et d'invalidité, les allocations de chômage et de préretraite ainsi que les indemnités et allocations visées au 7° du II de l'article L. 136-2.
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III. - Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont le montant des revenus de l'avant-dernière année tels que définis au IV de l'article 1417 du code général des impôts excède les seuils déterminés en application des dispositions des I et III du même article.
\n
IV. - Le produit des contributions mentionnées au I est versé à la Caisse nationale des allocations familiales pour la part correspondant à un taux de 1,1 p. 100 au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 1,05 %, à la Caisse nationale de solidarité pour l'autonomie instituée par la loi n° 2004-626 du 30 juin 2004 relative à la solidarité pour l'autonomie des personnes âgées et des personnes handicapées pour la part correspondant à un taux de 0,1 % et, dans les conditions fixées à l'article L. 139-1, aux régimes obligatoires d'assurance maladie pour la part correspondant à un taux de 5,25 % pour les revenus visés au I, de 3,95 % pour les revenus visés au II ou de 3,8 % pour les revenus visés au III. Le produit des contributions visées au III de l'article L. 136-7-1 est réparti au prorata des taux visés dans le présent paragraphe.
" } }, "LEGIARTI000006740340": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2004-08-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006740340", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740340.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L08AXXAH" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2004-810 du 13 août 2004 art. 72 V : conditions d'application.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031137479", "@num": "100", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 134 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000047909893", "@num": "22", "#text": "Décret n°90-1215 du 20 décembre 1990 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717193", "@nortexte": "SPSS9001980D", "@numtexte": "90-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000031088128", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000031685640", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000019711974", "@num": "1", "#text": "Arrêté du 21 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222577", "@nortexte": "DEFP0102377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000034447853", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592011", "@nortexte": "ECOL0200068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000622485", "#text": "Loi 2004-626 2004-06-30 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V) JORF 17 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000033552127", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635242", "@nortexte": "BUDL0600032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552138", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635241", "@nortexte": "BUDL0600030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552165", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635243", "@nortexte": "BUDL0600033A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961387", "@fin": "2016-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031685417", "@fin": "2016-12-25", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033728279", "@fin": "2017-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712894", "@fin": "2018-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390220", "@fin": "2018-06-14", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037064391", "@fin": "2018-09-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": 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"2999-01-01", "@num": "L136-8", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Le taux des contributions sociales est fixé :
\n
1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;
\n
2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;
\n
3° A 9,5 % pour la contribution sociale mentionnée à l'article L. 136-7-1, sous réserve des taux fixés au III du même article.
\n
II. - Par dérogation au I :
\n
1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;
\n
2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, les pensions d'invalidité et les allocations de préretraite.
\n
III. - Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont le montant des revenus de l'avant-dernière année tels que définis au IV de l'article 1417 du code général des impôts excède les seuils déterminés en application des dispositions des I et III du même article.
\n
IV. - Le produit des contributions mentionnées au I est versé :
\n
1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 1,1 % et, par dérogation, de 1,08 % pour les revenus visés à l'article L. 136-2 soumis à la contribution au taux de 7,5 % ;
\n
2° Au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 1,05 % et, par dérogation, de 1,03 % pour les revenus visés à l'article L. 136-2 soumis à la contribution au taux de 7,5 % ;
\n
3° A la Caisse nationale de solidarité pour l'autonomie visée à l'article 8 de la loi n° 2004-626 du 30 juin 2004 relative à la solidarité pour l'autonomie des personnes âgées et des personnes handicapées, pour la part correspondant à un taux de 0,1 % ;
\n
4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1 du présent code, pour la part correspondant à un taux :
\n
a) Sous réserve des dispositions du g, de 5,25 % pour les contributions mentionnées au 1° du 1 ;
\n
b) De 7,25 % pour les contributions mentionnées au 3° du I ;
\n
c) De 5,95 % pour les contributions mentionnées au 2° du I ;
\n
d) De 3,95 % pour les revenus mentionnés au 1° du II ;
\n
e) De 4,35 % pour les revenus mentionnés au 2° du II ;
\n
f) De 3,8 % pour les revenus mentionnés au III ;
\n
g) De 5,29 % pour les revenus mentionnés à l'article L. 136-2 soumis à la contribution au taux de 7,5 %.
\n
Le produit des contributions mentionnées au III de l'article L. 136-7-1 est réparti dans les mêmes proportions que les contributions visées aux I et II du même article.
" } }, "LEGIARTI000017841701": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-19", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017841701", "URL": "article/LEGI/ARTI/00/00/17/84/17/LEGIARTI000017841701.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 16 de la loi n° 2007-1786 du 19 décembre 2007, les dispositions du I de ce même article sont applicables aux allocations ou avantages perçus par les salariés dont la préretraite ou la cessation anticipée d'activité a pris effet à compter du 11 octobre 2007.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031137479", "@num": "100", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 134 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000047909893", "@num": "22", "#text": "Décret n°90-1215 du 20 décembre 1990 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717193", "@nortexte": "SPSS9001980D", "@numtexte": "90-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000031088128", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000031685640", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000019711974", "@num": "1", "#text": "Arrêté du 21 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222577", "@nortexte": "DEFP0102377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000034447853", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592011", "@nortexte": "ECOL0200068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000622485", "#text": "Loi n°2004-626 du 30 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000033552127", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635242", "@nortexte": "BUDL0600032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552138", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635241", "@nortexte": "BUDL0600030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552165", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635243", "@nortexte": "BUDL0600033A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000048896947", "@num": "5", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000017730709", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000033552212", "@num": "4", "#text": "Arrêté du 28 mars 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018598634", "@nortexte": "BCFL0802976A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-28" }, { "@id": "LEGIARTI000019423530", "@num": "1", "#text": "Arrêté du 14 mai 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798462", "@nortexte": "SJSH0808753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-14" }, { "@id": "LEGIARTI000019426402", "@num": "1", "#text": "Arrêté du 14 mai 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798454", "@nortexte": "SJSH0808747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-14" }, { "@id": "LEGIARTI000018799781", "@num": "3", "#text": "Décret n°2008-456 du 14 mai 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798419", "@nortexte": "SJSH0808740D", "@numtexte": "2008-456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-14" }, { "@id": "LEGIARTI000020033774", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020018820", "@nortexte": "SJSS0830873A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000033552241", "@num": "4", "#text": "Arrêté du 4 août 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974558", "@nortexte": "BCFL0910096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGIARTI000023824311", "@num": "1", "#text": "Arrêté du 6 janvier 2011 - 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"2999-01-01", "@num": "L136-8", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 9,5 % pour la contribution sociale mentionnée à l'article L. 136-7-1, sous réserve des taux fixés au III du même article.

II. - Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

III. - Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont le montant des revenus de l'avant-dernière année tels que définis au IV de l'article 1417 du code général des impôts excède les seuils déterminés en application des dispositions des I et III du même article.

IV. - Le produit des contributions mentionnées au I est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 1,1 % et, par dérogation, de 1,08 % pour les revenus visés à l'article L. 136-2 soumis à la contribution au taux de 7,5 % ;

2° Au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 1,05 % et, par dérogation, de 1,03 % pour les revenus visés à l'article L. 136-2 soumis à la contribution au taux de 7,5 % ;

3° A la Caisse nationale de solidarité pour l'autonomie visée à l'article 8 de la loi n° 2004-626 du 30 juin 2004 relative à la solidarité pour l'autonomie des personnes âgées et des personnes handicapées, pour la part correspondant à un taux de 0,1 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1 du présent code, pour la part correspondant à un taux :

a) Sous réserve des dispositions du g, de 5,25 % pour les contributions mentionnées au 1° du 1 ;

b) De 7,25 % pour les contributions mentionnées au 3° du I ;

c) De 5,95 % pour les contributions mentionnées au 2° du I ;

d) De 3,95 % pour les revenus mentionnés au 1° du II ;

e) De 4,35 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III ;

g) De 5,29 % pour les revenus mentionnés à l'article L. 136-2 soumis à la contribution au taux de 7,5 %.

Le produit des contributions mentionnées au III de l'article L. 136-7-1 est réparti dans les mêmes proportions que les contributions visées aux I et II du même article.

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I. - Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 9,5 % pour la contribution sociale mentionnée à l'article L. 136-7-1, sous réserve des taux fixés au III du même article.

II. - Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

IV. - Le produit des contributions mentionnées au I est versé :

2° Au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 0,85 % et, par dérogation, de 0,83 % pour les revenus visés à l'article L. 136-2 soumis à la contribution au taux de 7,5 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1 du présent code, pour la part correspondant à un taux :

a) Sous réserve des dispositions du g, de 5,25 % pour les contributions mentionnées au 1° du 1 ;

b) De 7,25 % pour les contributions mentionnées au 3° du I ;

c) De 5,95 % pour les contributions mentionnées au 2° du I ;

d) De 3,95 % pour les revenus mentionnés au 1° du II ;

e) De 4,35 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III ;

g) De 5,29 % pour les revenus mentionnés à l'article L. 136-2 soumis à la contribution au taux de 7,5 %.

Le produit des contributions mentionnées au III de l'article L. 136-7-1 est réparti dans les mêmes proportions que les contributions visées aux I et II du même article.

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I. - Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6, 9 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II. - Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

IV. - Le produit des contributions mentionnées au I est versé :

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1 du présent code, pour la part correspondant à un taux :

a) Sous réserve des dispositions du g, de 5,25 % pour les contributions mentionnées au 1° du 1 ;

b) De 4, 85 % pour la contribution mentionnée au 3° du I ;c) De 5,95 % pour les contributions mentionnées au 2° du I ;

d) De 3,95 % pour les revenus mentionnés au 1° du II ;

e) De 4,35 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III ;

g) De 5,29 % pour les revenus mentionnés à l'article L. 136-2 soumis à la contribution au taux de 7,5 %.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,2 %, à l'exception de la contribution mentionnée au 3° du I .

V. - Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Au fonds de solidarité vieillesse, pour 14 % ;

3° A la Caisse nationale de solidarité pour l'autonomie, pour 2 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1, pour 66 %.

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I. - Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6, 9 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II. - Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

IV. - Le produit des contributions mentionnées au I est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 0,82 % et, par dérogation, de 0,8 % pour les revenus visés à l'article L. 136-2 soumis à la contribution au taux de 7,5 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1 du présent code, pour la part correspondant à un taux :

a) Sous réserve des dispositions du g, de 5,25 % pour les contributions mentionnées au 1° du 1 ;

b) De 4, 85 % pour la contribution mentionnée au 3° du I ;c) De 5,95 % pour les contributions mentionnées au 2° du I ;

d) De 3,95 % pour les revenus mentionnés au 1° du II ;

e) De 4,35 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III ;

g) De 5,29 % pour les revenus mentionnés à l'article L. 136-2 soumis à la contribution au taux de 7,5 %.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,48 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,28 %.

V. - Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Au fonds de solidarité vieillesse, pour 14 % ;

3° A la Caisse nationale de solidarité pour l'autonomie, pour 2 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1, pour 66 %.

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I.-Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6,9 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

III.-Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont le montant des revenus de l'avant-dernière année tels que définis au IV de l'article 1417 du code général des impôts excède les seuils déterminés en application des dispositions des I et III du même article.

IV.-Le produit des contributions mentionnées au I est versé :

2° Au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 0,886 % et, par dérogation, de 0,866 % pour les revenus visés à l'article L. 136-2 soumis à la contribution au taux de 7,5 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1 du présent code, pour la part correspondant à un taux :

a) Sous réserve des dispositions du g, de 5,25 % pour les contributions mentionnées au 1° du 1 ;

b) De 4,85 % pour la contribution mentionnée au 3° du I ;

c) De 5,95 % pour les contributions mentionnées au 2° du I ;

d) De 3,95 % pour les revenus mentionnés au 1° du II ;

e) De 4,35 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III ;

g) De 5,29 % pour les revenus mentionnés à l'article L. 136-2 soumis à la contribution au taux de 7,5 %.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,48 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,28 %.

V.-Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Au fonds de solidarité vieillesse, pour 14 % ;

3° A la Caisse nationale de solidarité pour l'autonomie, pour 2 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1, pour 66 %.

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I.-Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6,9 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

III.-Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont le montant des revenus de l'avant-dernière année tels que définis au IV de l'article 1417 du code général des impôts excède les seuils déterminés en application des dispositions des I et III du même article.

IV.-Le produit des contributions mentionnées au I est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 0,87 % ;

2° Au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 0,85 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1 du présent code, pour la part correspondant à un taux :

a) De 5,20 % pour les contributions mentionnées au 1° du 1 ;

b) De 4,80 % pour la contribution mentionnée au 3° du I ;

c) De 5,90 % pour les contributions mentionnées au 2° du I ;

d) De 3,90 % pour les revenus mentionnés au 1° du II ;

e) De 4,30 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,48 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,28 %.

V.-Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Au fonds de solidarité vieillesse, pour 14 % ;

3° A la Caisse nationale de solidarité pour l'autonomie, pour 2 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1, pour 66 %.

VI. - 1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article.

2. Il en est de même pour les produits recouvrés simultanément aux contributions mentionnées aux articles L. 136-6 et L. 136-7.

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I.-Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6,9 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

III.-Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 2° du III de l'article L. 136-2, perçus par les personnes dont la cotisation d'impôt sur le revenu de l'année précédente est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts et dont le montant des revenus de l'avant-dernière année tels que définis au IV de l'article 1417 du code général des impôts excède les seuils déterminés en application des dispositions des I et III du même article.

IV.-Le produit des contributions mentionnées au I est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 0,87 % ;

2° Au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 0,892 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1 du présent code, pour la part correspondant à un taux :

a) De 5,20 % pour les contributions mentionnées au 1° du 1 ;

b) De 4,80 % pour la contribution mentionnée au 3° du I ;

c) De 5,90 % pour les contributions mentionnées au 2° du I ;

d) De 3,90 % pour les revenus mentionnés au 1° du II ;

e) De 4,30 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,48 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,28 %.

V.-Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Au fonds de solidarité vieillesse, pour 14 % ;

3° A la Caisse nationale de solidarité pour l'autonomie, pour 2 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1, pour 66 %.

2. Il en est de même pour les produits recouvrés simultanément aux contributions mentionnées aux articles L. 136-6 et L. 136-7.

3. Pour l'application du présent VI, le montant global des contributions et prélèvements sociaux mentionnés à l'article L. 138-21 qui est reversé par l'Etat à l'agence est réparti entre les affectataires de ces contributions et prélèvements au prorata des taux des contributions et prélèvements qui leur sont affectés à la date de leur fait générateur.

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"2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074867", "@fin": "2019-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947799", "@fin": "2020-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038589439", "@fin": "2019-12-28", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398360", "@fin": "2020-12-16", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042683546", "@fin": "2025-07-01", "@num": "L136-8", "@etat": "ABROGE_DIFF", "@debut": "2020-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051287395", "@fin": "2999-01-01", "@num": "L136-8", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6,9 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

1° D'une part, excèdent 10 633 € pour la première part de quotient familial, majorée de 2 839 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 12 582 € pour la première part, majorés de 3 123 € pour la première demi-part et 2 839 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 13 156 €, 3 265 € et 2 839 € ;

2° D'autre part, sont inférieurs à 13 900 € pour la première part de quotient familial, majorée de 3 711 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 15 207 € pour la première part, majorés de 4 082 € pour la première demi-part et 3 711 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 15 930 €, 4 268 € et 3 711 €.

Les seuils mentionnés au présent III sont applicables pour la contribution due au titre de l'année 2015. Ils sont revalorisés au 1er janvier de chaque année conformément à l'évolution en moyenne annuelle des prix à la consommation, hors tabac, constatée pour l'avant-dernière année et arrondis à l'euro le plus proche, la fraction d'euro égale à 0,50 étant comptée pour 1.

IV.-Le produit des contributions mentionnées au I est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 0,87 % ;

2° Au fonds institué par l'article L. 135-1 pour la part correspondant à un taux de 0,85 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1 du présent code, pour la part correspondant à un taux :

a) De 5,20 % pour les contributions mentionnées au 1° du 1 ;

b) De 4,80 % pour la contribution mentionnée au 3° du I ;

c) De 5,90 % pour les contributions mentionnées au 2° du I ;

d) De 3,90 % pour les revenus mentionnés au 1° du II ;

e) De 4,30 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,48 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,28 %.

V.-Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Au fonds de solidarité vieillesse, pour 14 % ;

3° A la Caisse nationale de solidarité pour l'autonomie, pour 2 % ;

4° Aux régimes obligatoires d'assurance maladie, dans les conditions fixées à l'article L. 139-1, pour 66 %.

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article.

2. Il en est de même pour les produits recouvrés simultanément aux contributions mentionnées aux articles L. 136-6 et L. 136-7 et pour les produits mentionnés aux I et III de l'article 18 de l'ordonnance n° 96-50 du 24 janvier 1996 précitée.

" } }, "LEGIARTI000031685417": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-25", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031685417", "URL": "article/LEGI/ARTI/00/00/31/68/54/LEGIARTI000031685417.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ces dispositions s'appliquent aux produits des impositions assises sur les opérations dont le fait générateur intervient à compter du 1er janvier 2016, à l'exception des dispositions relatives aux impositions sur les revenus du patrimoine, qui s'appliquent aux produits recouvrés par la voie des rôles émis à compter du 1er janvier 2016.

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I.-Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6,9 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

IV.-Le produit des contributions mentionnées aux 1° et 3° du I et aux II et III est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 0,85 % ;

2° Abrogé ;

3° Abrogé ;

4° Aux régimes obligatoires d'assurance maladie, dans des conditions fixées par décret et en proportion des contributions sur les revenus d'activité acquittées par les personnes affiliées à chaque régime, pour la part correspondant à un taux :

a) De 6,05 % pour les contributions mentionnées au 1° du 1 ;

b) De 5,75 % pour la contribution mentionnée au 3° du I ;

c) Abrogé ;

d) De 4,75 % pour les revenus mentionnés au 1° du II ;

e) De 5,15 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,60 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,30 %.

IV bis.-Le produit des contributions mentionnées au 2° du I est versé :
\n
1° Au fonds mentionné à l'article L. 135-1, pour la part correspondant à un taux de 7,6 % ;
\n
2° A la Caisse d'amortissement de la dette sociale, pour la part correspondant à un taux de 0,60 %.

V.-Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Abrogé ;

3° Abrogé ;

4° A la Caisse nationale de l'assurance maladie des travailleurs salariés, pour 82 %.

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article.

" } }, "LEGIARTI000033678318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*154-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-02-04", "DATE_DEBUT": "2016-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000033678318", "URL": "article/LEGI/ARTI/00/00/33/67/83/LEGIARTI000033678318.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033678110", "@num": "1", "#text": "Décret n°2016-1806 du 21 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033670549", "@nortexte": "DEVR1622249D", "@numtexte": "2016-1806", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGIARTI000006315870", "@num": "L154", "#text": "Livre des procédures fiscales - art. L154", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316282", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740333", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180158", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163142", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033678318", "@fin": "2018-02-04", "@num": "R*154-1", "@etat": "MODIFIE", "@debut": "2016-12-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036572622", "@fin": "2999-01-01", "@num": "R*154-1", "@etat": "VIGUEUR", "@debut": "2018-02-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les demandes d'informations nominatives, dont la communication est demandée à l'administration fiscale en application de l'article L. 154, sont transmises dans les conditions prévues aux 1 et 2 du II et au III de l'article R. * 152-1.

Les informations nominatives communiquées par l'administration fiscale sont limitées aux éléments suivants de la situation fiscale des personnes concernées nécessaires à l'accomplissement par l'Agence nationale pour la garantie des droits des mineurs de sa mission :

1° La situation du foyer ;

2° Le nombre de parts ;

3° Le nombre de personnes à charge du foyer fiscal ;

4° Le montant des pensions alimentaires versées pour les enfants ;

5° L'adresse ;

6° Les traitements, salaires, pensions et rentes ;

7° Le revenu fiscal de référence ;

8° Les revenus fonciers ;

9° Les revenus des valeurs et capitaux mobiliers ;

10° Le montant des dépenses d'accueil dans un établissement pour personnes dépendantes ;

11° Un indicateur d'imposition à la contribution sociale généralisée au regard des seuils mentionnés au 1° et au 2° du III de l'article L. 136-8 du code de la sécurité sociale.

Les informations transmises ne peuvent pas être utilisées à d'autres fins que le service des prestations de l'Agence nationale pour la garantie des droits des mineurs et, le cas échéant, le recouvrement des prestations indûment versées. Elles ne peuvent être ni communiquées ni cédées sous forme nominative.

" } }, "LEGIARTI000033712894": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033712894", "URL": "article/LEGI/ARTI/00/00/33/71/28/LEGIARTI000033712894.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 20 de la loi n° 2016-1827 du 23 décembre 2016, ces dispositions sont applicables aux contributions dues au titre des revenus versés à compter du 1er janvier 2017.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031137479", "@num": "100", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 134 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000047909893", "@num": "22", "#text": "Décret n°90-1215 du 20 décembre 1990 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717193", "@nortexte": "SPSS9001980D", "@numtexte": "90-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance n° 96-50 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000031088128", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000031685640", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000019711974", "@num": "1", "#text": "Arrêté du 21 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222577", "@nortexte": "DEFP0102377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000034447853", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592011", "@nortexte": "ECOL0200068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000033552127", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635242", "@nortexte": "BUDL0600032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552138", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635241", "@nortexte": "BUDL0600030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552165", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635243", "@nortexte": "BUDL0600033A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000048896947", "@num": "5", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000033552212", "@num": "4", "#text": "Arrêté du 28 mars 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018598634", "@nortexte": "BCFL0802976A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-28" }, { "@id": "LEGIARTI000019423530", "@num": "1", "#text": "Arrêté du 14 mai 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798462", "@nortexte": "SJSH0808753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-14" }, { "@id": "LEGIARTI000019426402", "@num": "1", "#text": "Arrêté du 14 mai 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798454", "@nortexte": "SJSH0808747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-14" }, { "@id": "LEGIARTI000018799781", "@num": "3", "#text": "Décret n°2008-456 du 14 mai 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798419", "@nortexte": "SJSH0808740D", "@numtexte": "2008-456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-14" }, { "@id": "LEGIARTI000020033774", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020018820", "@nortexte": "SJSS0830873A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000033552241", "@num": "4", "#text": "Arrêté du 4 août 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974558", "@nortexte": "BCFL0910096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGIARTI000023824311", "@num": "1", "#text": "Arrêté du 6 janvier 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000033552283", "@num": "4", "#text": "Arrêté du 6 août 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027979134", "@nortexte": "BUDE1235655A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-06" }, { "@id": "LEGIARTI000034018633", "@num": "4", "#text": "Arrêté du 1er juillet 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028110059", "@nortexte": "BUDE1235639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-01" }, { "@id": "LEGITEXT000028541980", "#text": "Arrêté du 27 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "LEGITEXT000029673426", "#text": "ARRÊTÉ du 28 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "LEGITEXT000031286566", "#text": "ARRÊTÉ du 6 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "LEGITEXT000032348623", "#text": "Arrêté du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "LEGIARTI000034447927", "@num": "4", "#text": "Arrêté du 13 avril 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490334", "@nortexte": "FCPE1606739A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000033552292", "@num": "4", "#text": "Arrêté du 31 mars 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000032610444", "@num": "4", "#text": "Arrêté du 19 mai 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032591366", "@nortexte": "FCPE1611512A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000032730966", "@num": "1", "#text": "Décret n°2016-817 du 20 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032729458", "@nortexte": "AFSS1610671D", "@numtexte": "2016-817", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-20" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "LEGIARTI000033107119", "@num": "11", "#text": "Décret n°2016-1212 du 9 septembre 2016 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033105908", "@nortexte": "ECFS1620765D", "@numtexte": "2016-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-09" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGIARTI000033546038", "@num": "1", "#text": "Arrêté du 10 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546018", "@num": "10", "#text": "Arrêté du 10 novembre 2016 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546020", "@num": "11", "#text": "Arrêté du 10 novembre 2016 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546022", "@num": "12", "#text": "Arrêté du 10 novembre 2016 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546016", "@num": "2", "#text": "Arrêté du 10 novembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546026", "@num": "3", "#text": "Arrêté du 10 novembre 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546028", "@num": "4", "#text": "Arrêté du 10 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546030", "@num": "5", "#text": "Arrêté du 10 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546032", "@num": "6", "#text": "Arrêté du 10 novembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546034", "@num": "7", "#text": "Arrêté du 10 novembre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546036", "@num": "8", "#text": "Arrêté du 10 novembre 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546014", "@num": "9", "#text": "Arrêté du 10 novembre 2016 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033678110", "@num": "1", "#text": "Décret n°2016-1806 du 21 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033670549", "@nortexte": "DEVR1622249D", "@numtexte": "2016-1806", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGIARTI000033685422", "@num": "20", "#text": "LOI n°2016-1827 du 23 décembre 2016 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033680665", "@nortexte": "ECFX1623944L", "@numtexte": "2016-1827", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033685212", "@num": "34", "#text": "LOI n°2016-1827 du 23 décembre 2016 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033680665", "@nortexte": "ECFX1623944L", "@numtexte": "2016-1827", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-23" }, { "@id": "LEGITEXT000033836659", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000034114474", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000034921743", "#text": "Arrêté du 6 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "LEGIARTI000036570734", "@num": "1", "#text": "Décret n°2018-60 du 1er février 2018 - 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I.-Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6,9 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

1° D'une part, excèdent 10 996 € pour la première part de quotient familial, majorée de 2 936 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 13 011 € pour la première part, majorés de 3 230 € pour la première demi-part et 2 936 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 13 605 €, 3 376 € et 2 936 € ;

2° D'autre part, sont inférieurs à 14 375 € pour la première part de quotient familial, majorée de 3 838 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 15 726 € pour la première part, majorés de 4 221 € pour la première demi-part et 3 838 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 16 474 €, 4 414 € et 3 838 €.

Les seuils mentionnés au présent III sont revalorisés au 1er janvier de chaque année, conformément à l'évolution en moyenne annuelle des prix à la consommation, hors tabac, constatée pour l'avant-dernière année et arrondis à l'euro le plus proche, la fraction d'euro égale à 0,50 étant comptée pour 1.

IV.-Le produit des contributions mentionnées aux 1° et 3° du I et aux II et III est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 0,85 % ;

2° Abrogé ;

3° Abrogé ;

4° Aux régimes obligatoires d'assurance maladie, pour la contribution sur les revenus d'activité en proportion des contributions sur les revenus d'activité acquittées par les personnes affiliées à chaque régime ou, pour la contribution assise sur les autres revenus, à la Caisse nationale de l'assurance maladie des travailleurs salariés ou, lorsqu'un régime n'est pas intégré financièrement au sens de l'article L. 134-4 du présent code, à ce même régime, dans des conditions fixées par décret, et pour la part correspondant à un taux de :

a) De 6,05 % pour les contributions mentionnées au 1° du 1 ;

b) De 5,75 % pour la contribution mentionnée au 3° du I ;

c) Abrogé ;

d) De 4,75 % pour les revenus mentionnés au 1° du II ;

e) De 5,15 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,60 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,30 %.

IV bis.-Le produit des contributions mentionnées au 2° du I est versé :

1° Au fonds mentionné à l'article L. 135-1, pour la part correspondant à un taux de 7,6 % ;

2° A la Caisse d'amortissement de la dette sociale, pour la part correspondant à un taux de 0,60 %.

V.-Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Abrogé ;

3° Abrogé ;

4° A la Caisse nationale de l'assurance maladie des travailleurs salariés, pour 82 %.

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article.

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"2999-01-01", "@num": "L136-8", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le taux des contributions sociales est fixé :

1° A 7,5 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 8,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6,9 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 6,6 % les pensions de retraite, et les pensions d'invalidité.

IV.-Le produit des contributions mentionnées aux 1° et 3° du I et aux II et III est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 0,85 % ;

2° Abrogé ;

3° Abrogé ;

a) De 6,05 % pour les contributions mentionnées au 1° du 1 ;

b) De 5,75 % pour la contribution mentionnée au 3° du I ;

c) Abrogé ;

d) De 4,75 % pour les revenus mentionnés au 1° du II ;

e) De 5,15 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,60 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,30 %.

IV bis.-Le produit des contributions mentionnées au 2° du I est versé :

1° Au fonds mentionné à l'article L. 135-1, pour la part correspondant à un taux de 7,6 % ;

2° A la Caisse d'amortissement de la dette sociale, pour la part correspondant à un taux de 0,60 %.

V.-Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Abrogé ;

3° Abrogé ;

4° A la Caisse nationale de l'assurance maladie des travailleurs salariés, pour 82 %.

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article.

" } }, "LEGIARTI000036390220": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036390220", "URL": "article/LEGI/ARTI/00/00/36/39/02/LEGIARTI000036390220.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 20 de la loi n° 2016-1827 du 23 décembre 2016, ces dispositions sont applicables aux contributions dues au titre des revenus versés à compter du 1er janvier 2017.

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"2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074867", "@fin": "2019-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947799", "@fin": "2020-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038589439", "@fin": "2019-12-28", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398360", "@fin": "2020-12-16", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042683546", "@fin": "2025-07-01", "@num": "L136-8", "@etat": "ABROGE_DIFF", "@debut": "2020-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051287395", "@fin": "2999-01-01", "@num": "L136-8", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le taux des contributions sociales est fixé :

1° A 9,2 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 9,9 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 8,6 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 8,3 % les pensions de retraite, et les pensions d'invalidité.

IV.-Le produit des contributions mentionnées aux 1° et 3° du I et aux II et III est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 0,85 % ;

2° Abrogé ;

3° Abrogé ;

a) De 7,75 % pour les contributions mentionnées au 1° du 1 ;

b) De 7,45 % pour la contribution mentionnée au 3° du I ;

c) Abrogé ;

d) De 4,75 % pour les revenus mentionnés au 1° du II ;

e) De 6,85 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,60 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,30 %.

IV bis.-Le produit des contributions mentionnées au 2° du I est versé :

1° Au fonds mentionné à l'article L. 135-1, pour la part correspondant à un taux de 9,3 % ;

2° A la Caisse d'amortissement de la dette sociale, pour la part correspondant à un taux de 0,60 %.

V.-Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Abrogé ;

3° Abrogé ;

4° A la Caisse nationale de l'assurance maladie des travailleurs salariés, pour 82 %.

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article.

" } }, "LEGIARTI000037064391": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-09-01", "DATE_DEBUT": "2018-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000037064391", "URL": "article/LEGI/ARTI/00/00/37/06/43/LEGIARTI000037064391.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 20 de la loi n° 2016-1827 du 23 décembre 2016, ces dispositions sont applicables aux contributions dues au titre des revenus versés à compter du 1er janvier 2017.

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I.-Le taux des contributions sociales est fixé :

1° A 9,2 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 9,9 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 8,6 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités et allocations mentionnées au 7° du II de l'article L. 136-2 ;

2° Sont assujetties à la contribution au taux de 8,3 % les pensions de retraite, et les pensions d'invalidité.

IV.-Le produit des contributions mentionnées aux 1° et 3° du I et aux II et III est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 0,85 % ;

2° Abrogé ;

3° Abrogé ;

4° Aux régimes obligatoires d'assurance maladie, pour la contribution sur les revenus d'activité en proportion des contributions sur les revenus d'activité acquittées par les personnes affiliées à chaque régime ou, pour la contribution assise sur les autres revenus, à la Caisse nationale de l'assurance maladie ou, lorsqu'un régime n'est pas intégré financièrement au sens de l'article L. 134-4 du présent code, à ce même régime, dans des conditions fixées par décret, et pour la part correspondant à un taux de :

a) De 7,75 % pour les contributions mentionnées au 1° du 1 ;

b) De 7,45 % pour la contribution mentionnée au 3° du I ;

c) Abrogé ;

d) De 4,75 % pour les revenus mentionnés au 1° du II ;

e) De 6,85 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,60 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,30 %.

IV bis.-Le produit des contributions mentionnées au 2° du I est versé :

1° Au fonds mentionné à l'article L. 135-1, pour la part correspondant à un taux de 9,3 % ;

2° A la Caisse d'amortissement de la dette sociale, pour la part correspondant à un taux de 0,60 %.

V.-Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Abrogé ;

3° Abrogé ;

4° A la Caisse nationale de l'assurance maladie, pour 82 %.

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article.

" } }, "LEGIARTI000037074867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037074867", "URL": "article/LEGI/ARTI/00/00/37/07/48/LEGIARTI000037074867.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. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490334", "@nortexte": "FCPE1606739A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000033552292", "@num": "4", "#text": "Arrêté du 31 mars 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000032610444", "@num": "4", "#text": "Arrêté du 19 mai 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032591366", "@nortexte": "FCPE1611512A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000032730966", "@num": "1", "#text": "Décret n°2016-817 du 20 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032729458", "@nortexte": "AFSS1610671D", "@numtexte": "2016-817", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-20" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "LEGIARTI000033107119", "@num": "11", "#text": "Décret n°2016-1212 du 9 septembre 2016 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033105908", "@nortexte": "ECFS1620765D", "@numtexte": "2016-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-09" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGIARTI000033546038", "@num": "1", "#text": "Arrêté du 10 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546018", "@num": "10", "#text": "Arrêté du 10 novembre 2016 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546020", "@num": "11", "#text": "Arrêté du 10 novembre 2016 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546022", "@num": "12", "#text": "Arrêté du 10 novembre 2016 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546016", "@num": "2", "#text": "Arrêté du 10 novembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546026", "@num": "3", "#text": "Arrêté du 10 novembre 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546028", "@num": "4", "#text": "Arrêté du 10 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546030", "@num": "5", "#text": "Arrêté du 10 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546032", "@num": "6", "#text": "Arrêté du 10 novembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546034", "@num": "7", "#text": "Arrêté du 10 novembre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546036", "@num": "8", "#text": "Arrêté du 10 novembre 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546014", "@num": "9", "#text": "Arrêté du 10 novembre 2016 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033678110", "@num": "1", "#text": "Décret n°2016-1806 du 21 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033670549", "@nortexte": "DEVR1622249D", "@numtexte": "2016-1806", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGITEXT000033836659", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000034114474", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000034921743", "#text": "Arrêté du 6 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "LEGIARTI000036570734", "@num": "1", "#text": "Décret n°2018-60 du 1er février 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036569061", "@nortexte": "TRER1729016D", "@numtexte": "2018-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-02-01" }, { "@id": "LEGIARTI000037051974", "@num": "4", "#text": "Ordonnance n°2018-474 du 12 juin 2018 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000037051191", "@nortexte": "CPAS1808552R", "@numtexte": "2018-474", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000046116750", "@num": "8", "#text": "Décret n°2022-1067 du 28 juillet 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046113421", "@nortexte": "EAEM2138430D", "@numtexte": "2022-1067", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-28" }, { "@id": "LEGIARTI000049227793", "@num": "4", "#text": "Arrêté du 30 janvier 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000006306111", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836971", "@num": "L14-10-4", "#text": "Code de l'action sociale et des familles - art. L14-10-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034623800", "@num": "D136-1", "#text": "Code de la sécurité sociale. - art. D136-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045088051", "@num": "D168-13", "#text": "Code de la sécurité sociale. - art. D168-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045601260", "@num": "D221-1", "#text": "Code de la sécurité sociale. - art. 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\n

I.-Le taux des contributions sociales est fixé :

1° A 9,2 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 9,9 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 8,6 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage ainsi que les indemnités journalières et allocations versées par les organismes de sécurité sociale ou, pour leur compte, par les employeurs, à l'occasion de la maladie, de la maternité ou de la paternité et de l'accueil de l'enfant, des accidents du travail et des maladies professionnelles ;

2° Sont assujetties à la contribution au taux de 8,3 % les pensions de retraite, et les pensions d'invalidité.

III.-Par dérogation au I et au II, sont assujettis à la contribution sociale au taux de 3,8 % les revenus visés aux 1° et 4° du II de l'article L. 136-1-2, perçus par les personnes dont les revenus de l'avant-dernière année, définis au IV de l'article 1417 du code général des impôts :

IV.-Le produit des contributions mentionnées aux 1° et 3° du I et aux II et III est versé :

1° A la Caisse nationale des allocations familiales pour la part correspondant à un taux de 0,85 % ;

2° Abrogé ;

3° Abrogé ;

4° Aux régimes obligatoires d'assurance maladie, pour la contribution sur les revenus d'activité en proportion des contributions sur les revenus d'activité acquittées par les personnes affiliées à chaque régime ou, pour la contribution assise sur les autres revenus, à la Caisse nationale de l'assurance maladie ou, lorsqu'un régime n'est pas intégré financièrement au sens de l'article L. 134-4 du présent code, à ce même régime, dans des conditions fixées par décret, et pour la part correspondant à un taux de :

a) De 7,75 % pour les contributions mentionnées au 1° du 1 ;

b) De 7,45 % pour la contribution mentionnée au 3° du I ;

c) Abrogé ;

d) De 4,75 % pour les revenus mentionnés au 1° du II ;

e) De 6,85 % pour les revenus mentionnés au 2° du II ;

f) De 3,8 % pour les revenus mentionnés au III.

5° A la Caisse d'amortissement de la dette sociale instituée par l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale, pour la part correspondant au taux de 0,60 %, à l'exception de la contribution mentionnée au 3° du I pour laquelle le taux est fixé à 0,30 %.

IV bis.-Le produit des contributions mentionnées au 2° du I est versé :

1° Au fonds mentionné à l'article L. 135-1, pour la part correspondant à un taux de 9,3 % ;

2° A la Caisse d'amortissement de la dette sociale, pour la part correspondant à un taux de 0,60 %.

V.-Le produit de la contribution mentionnée au III de l'article L. 136-7-1 est ainsi réparti :

1° A la Caisse nationale des allocations familiales, pour 18 % ;

2° Abrogé ;

3° Abrogé ;

4° A la Caisse nationale de l'assurance maladie, pour 82 %.

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article.

\n
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Conformément à l'article 14 de la loi n° 2018-1203 du 22 décembre 2018, ces dispositions s'appliquent aux contributions dues pour les périodes courant à compter du 1er janvier 2019.

conformément aux dipositions du V de l'article 3 de la loi n° 2018-1213 du 24 décembre 2018 les dispositions des III et III ter telles qu'elles résultent des dispositions du III dudit article s'appliquent aux contributions dues pour les périodes courant à compter du 1er janvier 2019.

Le III bis de l'article L. 136-8 du code de la sécurité sociale, dans sa rédaction résultant de ladite loi, s'applique à compter du versement des revenus intervenant en mai 2019 et donne lieu à la même date à une régularisation pour la période courant depuis le 1er janvier 2019.

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I.-Le taux des contributions sociales est fixé :

1° A 9,2 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 9,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 8,6 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

2° Sont assujetties à la contribution au taux de 8,3 % les pensions de retraite, et les pensions d'invalidité.

III.-Par dérogation aux I, II et III bis, sont assujettis à la contribution sociale au taux de 3,8 % les revenus mentionnés aux 1° et 4° du II de l'article L. 136-1-2 des personnes :
\n1° D'une part, dont les revenus définis au IV de l'article 1417 du code général des impôts perçus l'avant-dernière année excèdent 11 128 € pour la première part de quotient familial, majorés de 2 971 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 13 167 € pour la première part, majorés de 3 268 € pour la première demi-part et 2 971 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 13 768 €, 3 417 € et 2 971 € ;
\n2° D'autre part, dont les revenus définis au IV de l'article 1417 du code général des impôts perçus l'avant-dernière ou l'antépénultième année sont inférieurs à 14 548 € pour la première part de quotient familial, majorés de 3 884 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 15 915 € pour la première part, majorés de 4 271 € pour la première demi-part et 3 884 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 16 672 €, 4 467 € et 3 884 €.
\nIII bis.-Par dérogation aux I et II, sont assujettis à la contribution sociale au taux de 6,6 % les revenus mentionnés au 1° du II de l'article L. 136-1-2 perçus par les personnes dont les revenus de l'avant-dernière année, définis au IV de l'article 1417 du code général des impôts :
\n1° D'une part, excèdent 14 548 € pour la première part de quotient familial, majorés de 3 884 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 15 915 € pour la première part, majorés de 4 271 € pour la première demi-part et 3 884 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 16 672 €, 4 467 € et 3 884 € ;
\n2° D'autre part, sont inférieurs à 22 580 € pour la première part de quotient familial, majorés de 6 028 € pour chaque demi-part supplémentaire.
\nIII ter.-Les seuils mentionnés aux III et III bis sont revalorisés au 1er janvier de chaque année, conformément à l'évolution en moyenne annuelle des prix à la consommation, hors tabac, constatée pour l'avant-dernière année et arrondis à l'euro le plus proche, la fraction d'euro égale à 0,50 étant comptée pour 1.

IV.-Abrogé

IV bis.-Abrogé

V.-Abrogé

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article et à l'article L. 131-8.

" } }, "LEGIARTI000038589439": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-28", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038589439", "URL": "article/LEGI/ARTI/00/00/38/58/94/LEGIARTI000038589439.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du VIII de l'article 138 de la loi n° 2019-486 du 22 mai 2019, ces dispositions entrent en vigueur le 1er janvier 2020.

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"@fin": "2010-05-13", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022209272", "@fin": "2010-12-22", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2010-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023263645", "@fin": "2012-12-19", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798464", "@fin": "2013-12-25", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393305", "@fin": "2014-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419140", "@fin": "2015-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961387", "@fin": "2016-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031685417", "@fin": "2016-12-25", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033728279", "@fin": "2017-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712894", "@fin": "2018-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390220", "@fin": "2018-06-14", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037064391", "@fin": "2018-09-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074867", "@fin": "2019-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947799", "@fin": "2020-01-01", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038589439", "@fin": "2019-12-28", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398360", "@fin": "2020-12-16", "@num": "L136-8", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042683546", "@fin": "2025-07-01", "@num": "L136-8", "@etat": "ABROGE_DIFF", "@debut": "2020-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051287395", "@fin": "2999-01-01", "@num": "L136-8", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le taux des contributions sociales est fixé :

1° A 9,2 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 9,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6,2 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

2° Sont assujetties à la contribution au taux de 8,3 % les pensions de retraite, et les pensions d'invalidité.

IV.-Abrogé

IV bis.-Abrogé

V.-Abrogé

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article et à l'article L. 131-8.

" } }, "LEGIARTI000041398360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-16", "DATE_DEBUT": "2019-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000041398360", "URL": "article/LEGI/ARTI/00/00/41/39/83/LEGIARTI000041398360.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du VIII de l'article 138 de la loi n° 2019-486 du 22 mai 2019, ces dispositions entrent en vigueur le 1er janvier 2020.

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art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000031685640", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000019711974", "@num": "1", "#text": "Arrêté du 21 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222577", "@nortexte": "DEFP0102377A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000034447853", "@num": "4", "#text": "Arrêté du 3 mai 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592011", "@nortexte": "ECOL0200068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000033552127", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635242", "@nortexte": "BUDL0600032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552138", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635241", "@nortexte": "BUDL0600030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000033552165", "@num": "4", "#text": "Arrêté du 28 mars 2006 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000635243", "@nortexte": "BUDL0600033A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000048896947", "@num": "5", "#text": "Décret n°2007-1056 du 28 juin 2007 - 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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798419", "@nortexte": "SJSH0808740D", "@numtexte": "2008-456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-14" }, { "@id": "LEGIARTI000020033774", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020018820", "@nortexte": "SJSS0830873A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000033552241", "@num": "4", "#text": "Arrêté du 4 août 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974558", "@nortexte": "BCFL0910096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGIARTI000023824311", "@num": "1", "#text": "Arrêté du 6 janvier 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000033552283", "@num": "4", "#text": "Arrêté du 6 août 2013 - 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art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490334", "@nortexte": "FCPE1606739A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000033552292", "@num": "4", "#text": "Arrêté du 31 mars 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000032610444", "@num": "4", "#text": "Arrêté du 19 mai 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032591366", "@nortexte": "FCPE1611512A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000032730966", "@num": "1", "#text": "Décret n°2016-817 du 20 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032729458", "@nortexte": "AFSS1610671D", "@numtexte": "2016-817", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-20" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "LEGIARTI000033107119", "@num": "11", "#text": "Décret n°2016-1212 du 9 septembre 2016 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033105908", "@nortexte": "ECFS1620765D", "@numtexte": "2016-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-09" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGIARTI000033546038", "@num": "1", "#text": "Arrêté du 10 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546018", "@num": "10", "#text": "Arrêté du 10 novembre 2016 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546020", "@num": "11", "#text": "Arrêté du 10 novembre 2016 - 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I.-Le taux des contributions sociales est fixé :

1° A 9,2 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 9,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6,2 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujetties à la contribution au taux de 6,2 % les allocations de chômage, les indemnités journalières et allocations versées par les organismes de sécurité sociale ou, pour leur compte, par les employeurs, à l'occasion de la maladie, de la maternité ou de la paternité et de l'accueil de l'enfant, des accidents du travail et des maladies professionnelles ainsi que les allocations mentionnées aux articles L. 168-1 et L. 168-8 ;

2° Sont assujetties à la contribution au taux de 8,3 % les pensions de retraite, et les pensions d'invalidité.

III.-Par dérogation aux I, II et III bis, sont assujettis à la contribution sociale au taux de 3,8 % les revenus mentionnés aux 1° et 4° du II de l'article L. 136-1-2 des personnes :
1° D'une part, dont les revenus définis au IV de l'article 1417 du code général des impôts perçus l'avant-dernière année excèdent 11 128 € pour la première part de quotient familial, majorés de 2 971 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 13 167 € pour la première part, majorés de 3 268 € pour la première demi-part et 2 971 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 13 768 €, 3 417 € et 2 971 € ;
2° D'autre part, dont les revenus définis au IV de l'article 1417 du code général des impôts perçus l'avant-dernière ou l'antépénultième année sont inférieurs à 14 548 € pour la première part de quotient familial, majorés de 3 884 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 15 915 € pour la première part, majorés de 4 271 € pour la première demi-part et 3 884 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 16 672 €, 4 467 € et 3 884 €.
III bis.-Par dérogation aux I et II, sont assujettis à la contribution sociale au taux de 6,6 % les revenus mentionnés au 1° du II de l'article L. 136-1-2 perçus par les personnes dont les revenus de l'avant-dernière année, définis au IV de l'article 1417 du code général des impôts :
1° D'une part, excèdent 14 548 € pour la première part de quotient familial, majorés de 3 884 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 15 915 € pour la première part, majorés de 4 271 € pour la première demi-part et 3 884 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 16 672 €, 4 467 € et 3 884 € ;
2° D'autre part, sont inférieurs à 22 580 € pour la première part de quotient familial, majorés de 6 028 € pour chaque demi-part supplémentaire.
III ter.-Les seuils mentionnés aux III et III bis sont revalorisés au 1er janvier de chaque année, conformément à l'évolution en moyenne annuelle des prix à la consommation, hors tabac, constatée pour l'avant-dernière année et arrondis à l'euro le plus proche, la fraction d'euro égale à 0,50 étant comptée pour 1.

IV.-Abrogé

IV bis.-Abrogé

V.-Abrogé

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article et à l'article L. 131-8.

" } }, "LEGIARTI000042683546": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-8", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2020-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000042683546", "URL": "article/LEGI/ARTI/00/00/42/68/35/LEGIARTI000042683546.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l'article 8 de la loi n° 2020-1576 du 14 décembre 2020, les présentes dispositions s'appliquent aux avantages dus à compter du 1er janvier 2021.

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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018798419", "@nortexte": "SJSH0808740D", "@numtexte": "2008-456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-14" }, { "@id": "LEGIARTI000020033774", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020018820", "@nortexte": "SJSS0830873A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000033552241", "@num": "4", "#text": "Arrêté du 4 août 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974558", "@nortexte": "BCFL0910096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGIARTI000023824311", "@num": "1", "#text": "Arrêté du 6 janvier 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000033552283", "@num": "4", "#text": "Arrêté du 6 août 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027979134", "@nortexte": "BUDE1235655A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-06" }, { "@id": "LEGIARTI000034018633", "@num": "4", "#text": "Arrêté du 1er juillet 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028110059", "@nortexte": "BUDE1235639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-01" }, { "@id": "LEGITEXT000028541980", "#text": "Arrêté du 27 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "LEGITEXT000029673426", "#text": "ARRÊTÉ du 28 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "LEGITEXT000031286566", "#text": "ARRÊTÉ du 6 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "LEGITEXT000032348623", "#text": "Arrêté du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "LEGIARTI000034447927", "@num": "4", "#text": "Arrêté du 13 avril 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490334", "@nortexte": "FCPE1606739A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000033552292", "@num": "4", "#text": "Arrêté du 31 mars 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGIARTI000032610444", "@num": "4", "#text": "Arrêté du 19 mai 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032591366", "@nortexte": "FCPE1611512A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000032730966", "@num": "1", "#text": "Décret n°2016-817 du 20 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032729458", "@nortexte": "AFSS1610671D", "@numtexte": "2016-817", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-20" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "LEGIARTI000033107119", "@num": "11", "#text": "Décret n°2016-1212 du 9 septembre 2016 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033105908", "@nortexte": "ECFS1620765D", "@numtexte": "2016-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-09" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGIARTI000033546038", "@num": "1", "#text": "Arrêté du 10 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546018", "@num": "10", "#text": "Arrêté du 10 novembre 2016 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546020", "@num": "11", "#text": "Arrêté du 10 novembre 2016 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546022", "@num": "12", "#text": "Arrêté du 10 novembre 2016 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546016", "@num": "2", "#text": "Arrêté du 10 novembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546026", "@num": "3", "#text": "Arrêté du 10 novembre 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546028", "@num": "4", "#text": "Arrêté du 10 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546030", "@num": "5", "#text": "Arrêté du 10 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546032", "@num": "6", "#text": "Arrêté du 10 novembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546034", "@num": "7", "#text": "Arrêté du 10 novembre 2016 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546036", "@num": "8", "#text": "Arrêté du 10 novembre 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033546014", "@num": "9", "#text": "Arrêté du 10 novembre 2016 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGIARTI000033678110", "@num": "1", "#text": "Décret n°2016-1806 du 21 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033670549", "@nortexte": "DEVR1622249D", "@numtexte": "2016-1806", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGITEXT000033836659", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000034114474", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000034921743", "#text": "Arrêté du 6 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "LEGIARTI000042683772", "@num": "8", "#text": "LOI n°2017-1836 du 30 décembre 2017 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339090", "@nortexte": "CPAX1725580L", "@numtexte": "2017-1836", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036570734", "@num": "1", "#text": "Décret n°2018-60 du 1er février 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036569061", "@nortexte": "TRER1729016D", "@numtexte": "2018-60", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-02-01" }, { "@id": "LEGIARTI000042911875", "@num": "26", "#text": "LOI n°2018-1203 du 22 décembre 2018 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037847585", "@nortexte": "CPAX1824950L", "@numtexte": "2018-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-22" }, { "@id": "LEGIARTI000044626593", "@num": "8", "#text": "LOI n°2020-1576 du 14 décembre 2020 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042665307", "@nortexte": "ECOX2023815L", "@numtexte": "2020-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-14" }, { "@id": "LEGIARTI000046116750", "@num": "8", "#text": "Décret n°2022-1067 du 28 juillet 2022 - 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I.-Le taux des contributions sociales est fixé :

1° A 9,2 % pour la contribution sociale mentionnée à l'article L. 136-1 ;

2° A 9,2 % pour les contributions sociales mentionnées aux articles L. 136-6 et L. 136-7 ;

3° A 6,2 % pour la contribution sociale mentionnée au I de l'article L. 136-7-1.

II.-Par dérogation au I :

1° Sont assujettis à la contribution au taux de 6,2 % :
\n
\n a) Les allocations de chômage et les avantages mentionnés au 2° de l'article L. 131-2 ;
\n
\n b) Les indemnités journalières et allocations versées par les organismes de sécurité sociale ou, pour leur compte, par les employeurs, à l'occasion de la maladie, de la maternité ou de la paternité et de l'accueil de l'enfant, des accidents du travail et des maladies professionnelles ;
\n
\n c) Les allocations mentionnées aux articles L. 168-1 et L. 168-8 ;

2° Sont assujetties à la contribution au taux de 8,3 % les pensions de retraite, et les pensions d'invalidité.

III.-Par dérogation aux I, II et III bis, sont assujettis à la contribution sociale au taux de 3,8 % les revenus mentionnés au 1° et au premier alinéa du 4° du II de l'article L. 136-1-2 des personnes :
\n1° D'une part, dont les revenus définis au IV de l'article 1417 du code général des impôts perçus l'avant-dernière année excèdent 11 128 € pour la première part de quotient familial, majorés de 2 971 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 13 167 € pour la première part, majorés de 3 268 € pour la première demi-part et 2 971 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 13 768 €, 3 417 € et 2 971 € ;
\n2° D'autre part, dont les revenus définis au IV de l'article 1417 du code général des impôts perçus l'avant-dernière ou l'antépénultième année sont inférieurs ou égaux à 14 548 € pour la première part de quotient familial, majorés de 3 884 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 15 915 € pour la première part, majorés de 4 271 € pour la première demi-part et 3 884 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 16 672 €, 4 467 € et 3 884 €.
\nIII bis.-Par dérogation aux I et II, sont assujettis à la contribution sociale au taux de 6,6 % les revenus mentionnés au 1° du II de l'article L. 136-1-2 perçus par les personnes dont les revenus de l'avant-dernière année, définis au IV de l'article 1417 du code général des impôts :
\n1° D'une part, excèdent 14 548 € pour la première part de quotient familial, majorés de 3 884 € pour chaque demi-part supplémentaire. Pour la Martinique, la Guadeloupe et La Réunion, les montants des revenus sont fixés à 15 915 € pour la première part, majorés de 4 271 € pour la première demi-part et 3 884 € pour chaque demi-part supplémentaire à compter de la deuxième. Pour la Guyane et Mayotte, ces montants sont fixés, respectivement, à 16 672 €, 4 467 € et 3 884 € ;
\n2° D'autre part, sont inférieurs à 22 580 € pour la première part de quotient familial, majorés de 6 028 € pour chaque demi-part supplémentaire.
\nIII ter.-Les seuils mentionnés aux III et III bis sont revalorisés au 1er janvier de chaque année, conformément à l'évolution en moyenne annuelle des prix à la consommation, hors tabac, constatée pour l'avant-dernière année et arrondis à l'euro le plus proche, la fraction d'euro égale à 0,50 étant comptée pour 1.

IV.-Abrogé

IV bis.-Abrogé

V.-Abrogé

VI.-1. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et de répartir le produit de la contribution mentionnée au présent chapitre, dans les conditions prévues au présent article et à l'article L. 131-8.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2016-1806 du 21 décembre 2016 relatif aux informations fiscales communiquées à l'Agence nationale pour la garantie des droits des mineurs)