{ "article": { "LEGIARTI000033712428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5141-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033712428", "URL": "article/LEGI/ARTI/00/00/33/71/24/LEGIARTI000033712428.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 6 de la loi n° 2016-1827 du 23 décembre 2016, ces dispositions s'appliquent aux cotisations sociales dues au titre des périodes courant à compter du 1er janvier 2017 pour les créations et reprises d'entreprise intervenues à compter de cette même date.

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Les personnes qui remplissent l'une des conditions mentionnées aux 1° à 9° de l'article L. 5141-1 et qui perçoivent l'allocation d'insertion ou l'allocation de veuvage ont droit au maintien du versement de leur allocation dans des conditions prévues par décret.

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\n
I et II. - A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\nArt. L161-1-1\n
\n

- Code du travail
\nSct. Section 1 : Exonération de cotisations de sécurité sociale., Art. L5141-1, Art. L5141-3, Art. L5141-4\n
\n

\n
III. - Le présent article s'applique aux cotisations sociales dues au titre des périodes courant à compter du 1er janvier 2017 pour les créations et reprises d'entreprise intervenues à compter de cette même date." } }, "LEGIARTI000033712435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5141-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033712435", "URL": "article/LEGI/ARTI/00/00/33/71/24/LEGIARTI000033712435.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024038305", "@num": "23", "#text": "Décret n°86-68 du 13 janvier 1986 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704342", "@nortexte": "LGFX0704342D", "@numtexte": "86-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-13" }, { "@id": "LEGIARTI000031840202", "@num": "18", "#text": "Décret n°88-145 du 15 février 1988 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000041855477", "@num": "33", "#text": "Décret n°88-976 du 13 octobre 1988 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871858", "@nortexte": "SPSH8801218D", "@numtexte": "88-976", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-13" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. Règlement général (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020466929", "@nortexte": "ECED0907050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000033685340", "@num": "6", "#text": "LOI n°2016-1827 du 23 décembre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033680665", "@nortexte": "ECFX1623944L", "@numtexte": "2016-1827", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000034457543", "@num": "9", "#text": "Décret n°2017-603 du 21 avril 2017 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000034455598", "@nortexte": "AFSH1705862D", "@numtexte": "2017-603", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-21" }, { "@id": "LEGIARTI000034627072", "@num": "4", "#text": "Décret n°2017-820 du 5 mai 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602878", "@nortexte": "DEFH1712606D", "@numtexte": "2017-820", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000006219812", "@num": "L127-1", "#text": "Code de commerce - art. 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L161-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048702040", "@num": "L325-1", "#text": "Code de la sécurité sociale. - art. L325-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648472", "@num": "L351-24", "#text": "Code du travail - art. L351-24 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390600", "@num": "L5141-2", "#text": "Code du travail - art. L5141-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712431", "@num": "L5141-3", "#text": "Code du travail - art. L5141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712428", "@num": "L5141-4", "#text": "Code du travail - art. L5141-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903694", "@num": "L5212-13", "#text": "Code du travail - art. L5212-13", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903765", "@num": "L5312-1", "#text": "Code du travail - art. L5312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903823", "@num": "L5422-1", "#text": "Code du travail - art. L5422-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902555", "@num": "L5522-21", "#text": "Code du travail - art. L5522-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902594", "@num": "L5524-5", "#text": "Code du travail - art. L5524-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018526292", "@num": "R5141-2", "#text": "Code du travail - art. R5141-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018526247", "@num": "R5141-20", "#text": "Code du travail - art. R5141-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034644045", "@num": "R5141-7", "#text": "Code du travail - art. R5141-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018526276", "@num": "R5141-8", "#text": "Code du travail - art. R5141-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049820903", "@num": "R5522-60", "#text": "Code du travail - art. 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Peuvent bénéficier des exonérations de cotisations de sécurité sociale prévues à l'article L. 161-1-1 du code de la sécurité sociale, lorsqu'elles créent ou reprennent une activité économique, industrielle, commerciale, artisanale, agricole ou libérale, soit à titre individuel, soit sous la forme d'une société, à condition d'en exercer effectivement le contrôle, ou entreprennent l'exercice d'une autre profession non salariée :

1° Les demandeurs d'emploi indemnisés ;

2° Les demandeurs d'emploi non indemnisés inscrits à l'institution mentionnée à l'article L. 5312-1 six mois au cours des dix-huit derniers mois ;

3° Les bénéficiaires de l'allocation de solidarité spécifique ou du revenu de solidarité active ;

4° Les personnes âgées de 18 ans à moins de 26 ans ;

5° Les personnes de moins de 30 ans handicapées mentionnées à l'article L. 5212-13 ou qui ne remplissent pas la condition de durée d'activité antérieure pour ouvrir des droits à l'allocation d'assurance mentionnée à l'article L. 5422-1 ;

6° Les personnes salariées ou les personnes licenciées d'une entreprise soumise à l'une des procédures de sauvegarde, de redressement ou de liquidation judiciaires prévues aux titres II, III et IV du livre VI du code de commerce qui reprennent tout ou partie d'une entreprise ;

7° Les personnes ayant conclu un contrat d'appui au projet d'entreprise mentionné à l'article L. 127-1 du code de commerce, sous réserve qu'elles remplissent l'une des conditions prévues aux 1° à 6° à la date de conclusion de ce contrat ;

8° Les personnes physiques créant ou reprenant une entreprise implantée au sein d'un quartier prioritaire de la politique de la ville ;

9° Les bénéficiaires du complément de libre choix d'activité mentionné à l'article L. 531-4 du code de la sécurité sociale.

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Article L5141-4 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2017 (Code du travail)