{ "article": { "LEGIARTI000034727582": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-05-11" } }, "META_COMMUN": { "ID": "LEGIARTI000034727582", "URL": "article/LEGI/ARTI/00/00/34/72/75/LEGIARTI000034727582.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034696340", "@num": "1", "#text": "Décret n°2017-864 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034633015", "@nortexte": "ECFS1702798D", "@numtexte": "2017-864", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034721636", "@num": "D161-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034721517", "@num": "D756-4", "#text": "Code de la sécurité sociale. - art. D756-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030044909", "@num": "R131-1-1", "#text": "Code de la sécurité sociale. - art. R131-1-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038750307", "@num": "R131-2-1", "#text": "Code de la sécurité sociale. - art. R131-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038750329", "@num": "R131-3-1", "#text": "Code de la sécurité sociale. - art. R131-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032118709", "@num": "R131-8", "#text": "Code de la sécurité sociale. - art. R131-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034701809", "@num": "R133-2-3", "#text": "Code de la sécurité sociale. - art. R133-2-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034696932", "@num": "R133-2-5", "#text": "Code de la sécurité sociale. - art. R133-2-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892119", "@num": "R242-16", "#text": "Code de la sécurité sociale. - art. R242-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029167764", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173215", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156503", "@fin": "2999-01-01", "#text": "Chapitre 1 : Assiette et régime fiscal des cotisations", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141846", "@fin": "2019-07-08", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000038786059", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement et placements", "@debut": "2019-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126950", "@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": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024773791", "@fin": "2012-12-31", "@num": "R131-3", "@etat": "MODIFIE", "@debut": "2011-11-11", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026892011", "@fin": "2016-02-28", "@num": "R131-3", "@etat": "TRANSFERE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032118739", "@fin": "2017-05-11", "@num": "R131-3", "@etat": "TRANSFERE", "@debut": "2016-02-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034727582", "@fin": "2999-01-01", "@num": "R131-3", "@etat": "VIGUEUR", "@debut": "2017-05-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante, ni le changement du lieu d'exercice de l'activité concernée.

\n
" } }, "LEGIARTI000006748776": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R242-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-09-02", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006748776", "URL": "article/LEGI/ARTI/00/00/06/74/87/LEGIARTI000006748776.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX2X242R16AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006761368", "@num": "153-4", "#text": "Décret n°46-1378 du 8 juin 1946 - art. 153-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006738293", "@num": "D612-6", "#text": "Code de la sécurité sociale. - art. D612-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737899", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727582", "@num": "R131-3", "#text": "Code de la sécurité sociale. - art. R131-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019976958", "@num": "R133-27", "#text": "Code de la sécurité sociale. - art. R133-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892081", "@num": "R133-29", "#text": "Code de la sécurité sociale. - art. R133-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748743", "@num": "R241-3", "#text": "Code de la sécurité sociale. - art. R241-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748437", "@num": "R242-15", "#text": "Code de la sécurité sociale. - art. R242-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749078", "@num": "R243-26", "#text": "Code de la sécurité sociale. - art. R243-26 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173353", "@fin": "2015-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000030054960", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations des travailleurs indépendants.", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156577", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141857", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126954", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action de prévention - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748776", "@fin": "2000-09-02", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748777", "@fin": "2002-04-26", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2000-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748778", "@fin": "2008-01-01", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2002-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748779", "@fin": "2012-12-31", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026892119", "@fin": "2017-05-11", "@num": "R242-16", "@etat": "TRANSFERE", "@debut": "2012-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'employeur ou le travailleur indépendant est, au titre de la première année d'exercice d'une activité professionnelle, redevable d'une cotisation calculée, à titre provisionnel, sur la base d'un revenu égal à une fois et demie le montant de la limite d'exonération fixée au 1° de l'article R. 242-15 ci-dessus.
\n
Cette cotisation est due au titre du trimestre civil au cours duquel se situe le début de l'activité. Elle reste applicable jusqu'au 31 décembre de l'année suivante .
\n
Si, au cours de l'année de début d'activité ou de l'année civile suivante, les revenus professionnels sont inférieurs au minimum soumis à cotisations, les cotisations afférentes à chacune de ces années peuvent, à la demande des intéressés, leur être remboursées.
\n
Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle d'employeur ou travailleur indépendant, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
" } }, "LEGIARTI000006748777": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R242-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-04-26", "DATE_DEBUT": "2000-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006748777", "URL": "article/LEGI/ARTI/00/00/06/74/87/LEGIARTI000006748777.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX2X242R16AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006761368", "@num": "153-4", "#text": "Décret n°46-1378 du 8 juin 1946 - art. 153-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006779721", "@num": "1", "#text": "Décret n°2000-841 du 30 août 2000 - art. 1 () JORF 2 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000218103", "@nortexte": "MESS0022166D", "@numtexte": "2000-841", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-30" }, { "@id": "LEGIARTI000006738293", "@num": "D612-6", "#text": "Code de la sécurité sociale. - art. D612-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737899", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727582", "@num": "R131-3", "#text": "Code de la sécurité sociale. - art. R131-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019976958", "@num": "R133-27", "#text": "Code de la sécurité sociale. - art. R133-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892081", "@num": "R133-29", "#text": "Code de la sécurité sociale. - art. R133-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748743", "@num": "R241-3", "#text": "Code de la sécurité sociale. - art. R241-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749078", "@num": "R243-26", "#text": "Code de la sécurité sociale. - art. R243-26 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173353", "@fin": "2015-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000030054960", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations des travailleurs indépendants.", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156577", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141857", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126954", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action de prévention - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748776", "@fin": "2000-09-02", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748777", "@fin": "2002-04-26", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2000-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748778", "@fin": "2008-01-01", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2002-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748779", "@fin": "2012-12-31", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026892119", "@fin": "2017-05-11", "@num": "R242-16", "@etat": "TRANSFERE", "@debut": "2012-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'employeur ou le travailleur indépendant est, au titre de la première année civile au cours de laquelle il exerce son activité professionnelle, redevable d'une cotisation calculée, à titre provisionnel, sur une base forfaitaire égale à dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente. Cette cotisation est due à compter du premier jour du trimestre civil au cours duquel se situe le début de l'activité.
\n
Au titre de la deuxième année civile d'exercice de son activité professionnelle, l'employeur ou le travailleur indépendant est redevable d'une cotisation calculée, à titre provisionnel, sur la base forfaitaire mentionnée au premier alinéa du présent article, majorée de 50 %.
\n
Si, au cours de l'année de début d'activité ou de l'année civile suivante, les revenus professionnels sont inférieurs au minimum soumis à cotisations, les cotisations afférentes à chacune de ces années peuvent, à la demande des intéressés, leur être remboursées.
\n
Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle d'employeur ou travailleur indépendant, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
" } }, "LEGIARTI000006748778": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R242-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2002-04-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006748778", "URL": "article/LEGI/ARTI/00/00/06/74/87/LEGIARTI000006748778.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX2X242R16AXXAC" } }, "NOTA": { "CONTENU": "
NOTA : La présente version de cet article est en vigueur jusqu'au 1er janvier 2008.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006761368", "@num": "153-4", "#text": "Décret n°46-1378 du 8 juin 1946 - art. 153-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006210712", "@num": "2", "#text": "Décret n°2002-588 du 23 avril 2002 - art. 2 () JORF 26 avril 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778241", "@nortexte": "MESS0221171D", "@numtexte": "2002-588", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-23" }, { "@id": "LEGIARTI000006738293", "@num": "D612-6", "#text": "Code de la sécurité sociale. - art. D612-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737899", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727582", "@num": "R131-3", "#text": "Code de la sécurité sociale. - art. R131-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019976958", "@num": "R133-27", "#text": "Code de la sécurité sociale. - art. R133-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892081", "@num": "R133-29", "#text": "Code de la sécurité sociale. - art. R133-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748743", "@num": "R241-3", "#text": "Code de la sécurité sociale. - art. R241-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749078", "@num": "R243-26", "#text": "Code de la sécurité sociale. - art. R243-26 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173353", "@fin": "2015-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000030054960", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations des travailleurs indépendants.", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156577", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141857", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126954", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action de prévention - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748776", "@fin": "2000-09-02", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748777", "@fin": "2002-04-26", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2000-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748778", "@fin": "2008-01-01", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2002-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748779", "@fin": "2012-12-31", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026892119", "@fin": "2017-05-11", "@num": "R242-16", "@etat": "TRANSFERE", "@debut": "2012-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'employeur ou le travailleur indépendant est, au titre de la première année civile au cours de laquelle il exerce son activité professionnelle, redevable d'une cotisation calculée, à titre provisionnel, sur une base forfaitaire égale à dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente. Cette cotisation est due à compter de la date à laquelle l'employeur ou le travailleur indépendant a débuté son activité.
\n
Au titre de la deuxième année civile d'exercice de son activité professionnelle, l'employeur ou le travailleur indépendant est redevable d'une cotisation calculée, à titre provisionnel, sur la base forfaitaire mentionnée au premier alinéa du présent article, majorée de 50 %.
\n
Lorsque le revenu professionnel de l'année à laquelle se rapportent les cotisations dues au titre de la première ou de la deuxième année est définitivement connu, celles-ci font l'objet d'une régularisation. Si le montant de la cotisation définitivement arrêté excède celui de la cotisation provisionnelle, le solde est recouvré conformément à l'avant-dernier alinéa de l'article R. 243-26 ; dans le cas contraire, la différence est imputée par moitié sur les fractions provisionnelles des troisième et quatrième trimestres de l'année au cours de laquelle les cotisations ont été arrêtées de manière définitive, le solde éventuel étant remboursé à l'employeur ou au travailleur indépendant avant le 30 novembre.
\n
Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle d'employeur ou travailleur indépendant, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
" } }, "LEGIARTI000006748779": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R242-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-12-31", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006748779", "URL": "article/LEGI/ARTI/00/00/06/74/87/LEGIARTI000006748779.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX2X242R16AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006761368", "@num": "153-4", "#text": "Décret n°46-1378 du 8 juin 1946 - art. 153-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000278695", "#text": "Décret 2007-703 2007-05-03 art. 4 2° JORF 5 mai 2007 en vigueur le 1er janvier 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000278695", "@nortexte": "SANS0721585D", "@numtexte": "2007-703", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-03" }, { "@id": "LEGIARTI000006738293", "@num": "D612-6", "#text": "Code de la sécurité sociale. - art. 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R133-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892081", "@num": "R133-29", "#text": "Code de la sécurité sociale. - art. R133-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748743", "@num": "R241-3", "#text": "Code de la sécurité sociale. - art. R241-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749078", "@num": "R243-26", "#text": "Code de la sécurité sociale. - art. R243-26 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173353", "@fin": "2015-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000030054960", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations des travailleurs indépendants.", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156577", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141857", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126954", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action de prévention - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748776", "@fin": "2000-09-02", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748777", "@fin": "2002-04-26", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2000-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748778", "@fin": "2008-01-01", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2002-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748779", "@fin": "2012-12-31", "@num": "R242-16", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026892119", "@fin": "2017-05-11", "@num": "R242-16", "@etat": "TRANSFERE", "@debut": "2012-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'employeur ou le travailleur indépendant est, au titre de la première année civile au cours de laquelle il exerce son activité professionnelle, redevable d'une cotisation calculée, à titre provisionnel, sur une base forfaitaire égale à dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente. Cette cotisation est due à compter de la date à laquelle l'employeur ou le travailleur indépendant a débuté son activité.
\n
Au titre de la deuxième année civile d'exercice de son activité professionnelle, l'employeur ou le travailleur indépendant est redevable d'une cotisation calculée, à titre provisionnel, sur une base forfaitaire égale à vingt-sept fois la valeur de la base mensuelle mentionnée au premier alinéa.
\n
Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle d'employeur ou travailleur indépendant, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
" } }, "LEGIARTI000026892119": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R242-16", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-11", "DATE_DEBUT": "2012-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000026892119", "URL": "article/LEGI/ARTI/00/00/26/89/21/LEGIARTI000026892119.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006761368", "@num": "153-4", "#text": "Décret n°46-1378 du 8 juin 1946 - art. 153-4 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000026881486", "@num": "19", "#text": "Décret n°2012-1550\n du 28 décembre 2012 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000026864874", "@nortexte": "BUDS1238273D", "@numtexte": "2012-1550", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-28" }, { "@id": "LEGIARTI000034696340", "@num": "1", "#text": "Décret n°2017-864 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034633015", "@nortexte": "ECFS1702798D", "@numtexte": "2017-864", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000006738293", "@num": "D612-6", "#text": "Code de la sécurité sociale. - art. D612-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737899", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727582", "@num": "R131-3", "#text": "Code de la sécurité sociale. - art. R131-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019976958", "@num": "R133-27", "#text": "Code de la sécurité sociale. - art. 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Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle du travailleur indépendant, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.

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A modifié les dispositions suivantes :

-Code de la sécurité sociale.
\nArt. R133-19, Art. R133-2-10, Art. R133-2-11 \n
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Article R131-3 AUTONOME VIGUEUR, en vigueur depuis le 11/05/2017 (Code de la sécurité sociale)