{ "article": { "LEGIARTI000036475183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D731-78", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036475183", "URL": "article/LEGI/ARTI/00/00/36/47/51/LEGIARTI000036475183.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 8 du décret n° 2017-1894 du 30 décembre 2017, les présentes dispositions sont applicables aux cotisations et aux contributions de sécurité sociale dues au titre des périodes courant à compter du 1er janvier 2018.

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Pour l'application \n des articles L. 613-1 et D. 613-1 du code de la sécurité sociale aux personnes mentionnées à l'article L. 731-25 du présent code, les revenus d'activité pris en compte sont les revenus professionnels ou l'assiette forfaitaire tels que définis aux articles L. 731-14 à L. 731-22 du présent code.

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A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020528910", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075048", "@num": "L3312-4", "#text": "Code du travail - art. L3312-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488849", "@num": "L3325-1", "#text": "Code du travail - art. L3325-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506734", "@num": "D731-121", "#text": "Code rural - art. D731-121 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029956545", "@num": "L731-13-2", "#text": "Code rural - art. L731-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049904749", "@num": "D731-120", "#text": "Code rural et de la pêche maritime - art. D731-120 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026140079", "@num": "D731-122", "#text": "Code rural et de la pêche maritime - art. D731-122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904742", "@num": "D731-124", "#text": "Code rural et de la pêche maritime - art. D731-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095712", "@num": "D731-125", "#text": "Code rural et de la pêche maritime - art. D731-125 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904858", "@num": "D731-22", "#text": "Code rural et de la pêche maritime - art. D731-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904833", "@num": "D731-24", "#text": "Code rural et de la pêche maritime - art. D731-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030377109", "@num": "D731-34", "#text": "Code rural et de la pêche maritime - art. D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710403", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710390", "@num": "D731-45", "#text": "Code rural et de la pêche maritime - art. D731-45 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904801", "@num": "D731-77", "#text": "Code rural et de la pêche maritime - art. D731-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904780", "@num": "D731-89", "#text": "Code rural et de la pêche maritime - art. D731-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904766", "@num": "D731-91", "#text": "Code rural et de la pêche maritime - art. D731-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904757", "@num": "D731-92", "#text": "Code rural et de la pêche maritime - art. D731-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904680", "@num": "D731-93", "#text": "Code rural et de la pêche maritime - art. D731-93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095733", "@num": "D731-94", "#text": "Code rural et de la pêche maritime - art. D731-94 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904715", "@num": "D732-155", "#text": "Code rural et de la pêche maritime - art. D732-155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978573", "@num": "L731-14-1", "#text": "Code rural et de la pêche maritime - art. L731-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712537", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683816", "@num": "L731-35", "#text": "Code rural et de la pêche maritime - art. L731-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683785", "@num": "L731-42", "#text": "Code rural et de la pêche maritime - art. L731-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683771", "@num": "L732-59", "#text": "Code rural et de la pêche maritime - art. 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R732-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193332", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Assiette des cotisations.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183058", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585435", "@fin": "2002-01-01", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036733909", "@fin": "2003-07-03", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585436", "@fin": "2013-12-25", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2003-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392502", "@fin": "2023-12-28", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683940", "@fin": "2999-01-01", "@num": "L731-14", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme revenus professionnels pour la détermination de l'assiette des cotisations dues au régime de protection sociale des personnes non salariées des professions agricoles :
\n
1° Les revenus soumis à l'impôt sur le revenu dans la catégorie des bénéfices agricoles ;
\n
2° Les revenus provenant des activités non-salariées agricoles mentionnées à l'article L. 722-1 et soumis à l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux ou des bénéfices non commerciaux ;
\n
3° Les rémunérations allouées aux gérants et associés de certaines sociétés, provenant des activités non-salariées agricoles mentionnées à l'article L. 722-1 et soumises à l'impôt sur le revenu dans la catégorie visée à l'article 62 du code général des impôts.
\n
Les chefs d'exploitation agricole à titre individuel sont autorisés, sur option, à déduire des revenus mentionnés au 1° le montant, excédant l'abattement ci-après défini, du revenu cadastral des terres mises en valeur par ladite exploitation et dont ils sont propriétaires. Cet abattement est égal à 4 % des revenus mentionnés au 1° diminués du revenu cadastral desdites terres et multipliés par un coefficient égal au revenu cadastral de ces dernières divisé par le revenu cadastral de l'ensemble des terres mises en valeur par l'exploitation. L'abattement est d'au moins 2 000 F.
\n
Les dispositions du précédent alinéa sont applicables dans les mêmes conditions aux associés personnes physiques des sociétés visées à l'article 8 du code général des impôts pour les terres mises en valeur par lesdites sociétés lorsque celles-ci sont inscrites à l'actif de leur bilan.
\n
Un décret détermine les conditions dans lesquelles les chefs d'exploitation agricole peuvent opter pour la déduction prévue au deuxième alinéa, la durée de validité de cette option et les justificatifs qu'ils doivent fournir à la caisse de mutualité sociale agricole dont ils relèvent.
" } }, "LEGIARTI000006585436": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-25", "DATE_DEBUT": "2003-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006585436", "URL": "article/LEGI/ARTI/00/00/06/58/54/LEGIARTI000006585436.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X731L014XXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 62, 8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006529785", "@num": "31", "#text": "Loi n°2003-591 du 2 juillet 2003 - art. 31 (V) JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006580687", "@num": "1003-12", "#text": "Code rural ancien - art. 1003-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. 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D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710403", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710390", "@num": "D731-45", "#text": "Code rural et de la pêche maritime - art. D731-45 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904801", "@num": "D731-77", "#text": "Code rural et de la pêche maritime - art. 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D731-94 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904715", "@num": "D732-155", "#text": "Code rural et de la pêche maritime - art. D732-155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978573", "@num": "L731-14-1", "#text": "Code rural et de la pêche maritime - art. L731-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. 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L732-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032882529", "@num": "R731-20", "#text": "Code rural et de la pêche maritime - art. R731-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032118870", "@num": "R731-32", "#text": "Code rural et de la pêche maritime - art. R731-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024113180", "@num": "R732-70", "#text": "Code rural et de la pêche maritime - art. R732-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193332", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Assiette des cotisations.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183058", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585435", "@fin": "2002-01-01", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036733909", "@fin": "2003-07-03", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585436", "@fin": "2013-12-25", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2003-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392502", "@fin": "2023-12-28", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683940", "@fin": "2999-01-01", "@num": "L731-14", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont considérés comme revenus professionnels pour la détermination de l'assiette des cotisations dues au régime de protection sociale des personnes non salariées des professions agricoles :

1° Les revenus soumis à l'impôt sur le revenu dans la catégorie des bénéfices agricoles ;

2° Les revenus provenant des activités non-salariées agricoles mentionnées à l'article L. 722-1 et soumis à l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux ou des bénéfices non commerciaux ;

3° Les rémunérations allouées aux gérants et associés de certaines sociétés, provenant des activités non-salariées agricoles mentionnées à l'article L. 722-1 et soumises à l'impôt sur le revenu dans la catégorie visée à l'article 62 du code général des impôts.

Les chefs d'exploitation agricole à titre individuel sont autorisés, sur option, à déduire des revenus mentionnés au 1° le montant, excédant l'abattement ci-après défini, du revenu cadastral des terres mises en valeur par ladite exploitation et dont ils sont propriétaires. Cet abattement est égal à 4 % des revenus mentionnés au 1° diminués du revenu cadastral desdites terres et multipliés par un coefficient égal au revenu cadastral de ces dernières divisé par le revenu cadastral de l'ensemble des terres mises en valeur par l'exploitation. L'abattement est d'au moins 304,90 €.

Les dispositions du précédent alinéa sont applicables dans les mêmes conditions aux associés personnes physiques des sociétés visées à l'article 8 du code général des impôts pour les terres mises en valeur par lesdites sociétés lorsque celles-ci sont inscrites à l'actif de leur bilan.

Un décret détermine les conditions dans lesquelles les chefs d'exploitation agricole peuvent opter pour la déduction prévue au cinquième alinéa, la durée de validité de cette option et les justificatifs qu'ils doivent fournir à la caisse de mutualité sociale agricole dont ils relèvent.

" } }, "LEGIARTI000006585465": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585465", "URL": "article/LEGI/ARTI/00/00/06/58/54/LEGIARTI000006585465.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X731L025XXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code rural L722-4, L731-14 à L731-22", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006601333", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006580843", "@num": "1061", "#text": "Code rural ancien - art. 1061 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580844", "@num": "1062", "#text": "Code rural ancien - art. 1062 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042698839", "@num": "L862-4", "#text": "Code de la sécurité sociale. - art. L862-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585327", "@num": "L723-39", "#text": "Code rural - art. L723-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904801", "@num": "D731-77", "#text": "Code rural et de la pêche maritime - art. D731-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193334", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Prestations familiales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183059", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions particulières", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585465", "@fin": "2015-01-01", "@num": "L731-25", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354297", "@fin": "2018-01-01", "@num": "L731-25", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390390", "@fin": "2023-12-28", "@num": "L731-25", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683830", "@fin": "2999-01-01", "@num": "L731-25", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes mentionnées à l'article L. 722-4 versent, au titre des prestations familiales, une cotisation pour elles-mêmes, à la caisse de mutualité sociale agricole à laquelle elles sont affiliées.
\n
Cette cotisation est calculée en pourcentage des revenus professionnels ou de l'assiette forfaitaire définis aux articles L. 731-14 à L. 731-22, selon un taux fixé par décret.
" } }, "LEGIARTI000006735905": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-15-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-02", "DATE_DEBUT": "1990-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006735905", "URL": "article/LEGI/ARTI/00/00/06/73/59/LEGIARTI000006735905.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X242D15BXXAA" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGITEXT000006076165", "#text": "Décret n°90-598 du 10 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000532660", "@nortexte": "SPSS9001133D", "@numtexte": "90-598", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-10" }, { "@id": "LEGIARTI000006775008", "@num": "2", "#text": "Décret n°90-598 du 10 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532660", "@nortexte": "SPSS9001133D", "@numtexte": "90-598", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-10" }, { "@id": "JORFTEXT000000372000", "#text": "Décret 90-598 1990-07-10 art. 1 JORF 11 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000372000", "@nortexte": "SANX9501148S", "@numtexte": "90-598", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-10" }, { "@id": "JORFTEXT000000372000", "#text": "Décret 90-598 1990-07-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000372000", "@nortexte": "SANX9501148S", "@numtexte": "90-598", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-10" }, { "@id": "LEGIARTI000006770845", "@num": "1", "#text": "Décret n°95-1360 du 30 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738737", "@nortexte": "TASS9523451D", "@numtexte": "95-1360", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006236547", "@num": "1", "#text": "Décret n°2004-1319 du 1 décembre 2004 - art. 1 () JORF 2 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000446136", "@nortexte": "SANS0423951D", "@numtexte": "2004-1319", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-01" }, { "@id": "LEGIARTI000036475218", "@num": "D613-1", "#text": "Code de la sécurité sociale. - art. D613-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740707", "@num": "L162-8-1", "#text": "Code de la sécurité sociale. - art. L162-8-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744325", "@num": "L722-4", "#text": "Code de la sécurité sociale. - art. L722-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172142", "@fin": "2004-12-02", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000029924504", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations des travailleurs indépendants", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155797", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006735905", "@fin": "2004-12-02", "@num": "D242-15-1", "@etat": "ABROGE", "@debut": "1990-07-11", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000029924493", "@fin": "2018-01-01", "@num": "D242-15-1", "@etat": "TRANSFERE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des articles L. 162-8-1 et L. 722-4, la partie de la cotisation prise en charge par les caisses d'assurance maladie est calculée aux taux de 2,1 p. 100 dans la limite du plafond de la sécurité sociale et de 2,9 p. 100 sur l'intégralité des revenus professionnels.
\n
" } }, "LEGIARTI000006741999": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-06", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006741999", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741999.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L11AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000326051", "#text": "Décret 46-1378 1946-06-08 art. 153-3 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "LEGIARTI000006759583", "@num": "32-1", "#text": "Ordonnance n°67-706 du 21 août 1967 - art. 32-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339812", "@numtexte": "67-706", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-21" }, { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000006782335", "@num": "11", "#text": "Arrêté du 9 août 1974 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000036390439", "@num": "11-1", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 11-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@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": "LEGIARTI000006773552", "@num": "15", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773563", "@num": "21", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006756492", "@num": "7", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006770845", "@num": "1", "#text": "Décret n°95-1360 du 30 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738737", "@nortexte": "TASS9523451D", "@numtexte": "95-1360", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000037062620", "@num": "5", "#text": "Loi n° 2007-294 du 5 mars 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000461266", "@nortexte": "SANX0709967L", "@numtexte": "2007-294", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000025149906", "@num": "Avenant n° 3", "#text": "Arrêté du 10 janvier 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025145429", "@nortexte": "ETSS1200585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-10" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000023565887", "@num": "D131-6-5", "#text": "Code de la sécurité sociale. - art. D131-6-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390331", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062157", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031688281", "@num": "L162-14-1", "#text": "Code de la sécurité sociale. - art. L162-14-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740763", "@num": "L162-5-11", "#text": "Code de la sécurité sociale. - art. L162-5-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740707", "@num": "L162-8-1", "#text": "Code de la sécurité sociale. - art. L162-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033726999", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712523", "@num": "L612-5", "#text": "Code de la sécurité sociale. - art. L612-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109022", "@num": "L755-2-1", "#text": "Code de la sécurité sociale. - art. L755-2-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031324257", "@num": "L756-4", "#text": "Code de la sécurité sociale. - art. L756-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953280", "@num": "L756-5", "#text": "Code de la sécurité sociale. - art. L756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704124", "@num": "R133-2-15", "#text": "Code de la sécurité sociale. - art. R133-2-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748435", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748436", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382164", "@num": "L6331-49", "#text": "Code du travail - art. 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Les cotisations d'allocations familiales des employeurs et travailleurs indépendants des professions non-agricoles sont, chaque année , calculées à titre provisionnel en pourcentage du revenu professionnel non-salarié non-agricole de l'avant-dernière année retenu pour le calcul de l'impôt sur le revenu ou, le cas échéant, de revenus forfaitaires. Le revenu professionnel est revalorisé par application, successivement, du taux d'évolution en moyenne annuelle de l'indice général des prix à la consommation des ménages, constaté pour la dernière année, et du taux d'évolution du même indice en moyenne annuelle figurant dans le rapport économique et financier annexé au projet de loi de finances pour l'année au titre de laquelle la cotisation est due. Toutefois, ce revenu n'est pris en considération que jusqu'à concurrence du plafond applicable dans le régime général de sécurité sociale au cours de la même année.
\n
\n
Par dérogation à l'alinéa ci-dessus, la cotisation peut, à la demande de l'assuré, être fixée sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus seront inférieurs à l'assiette retenue en application de cet alinéa.
\n
Lorsque le revenu professionnel est définitivement connu, la cotisation fait l'objet d'une régularisation.
\n
Par dérogation aux dispositions ci-dessus, sont dispensés du versement de la cotisation les personnes justifiant d'un revenu professionnel inférieur à un montant déterminé ainsi que les travailleurs indépendants ayant atteint un âge déterminé et ayant assumé la charge d'un certain nombre d'enfants jusqu'à un âge déterminé. Un décret en Conseil d'Etat fixe les modalités d'application du présent alinéa.
\n
Les modalités d'application des premier, deuxième et troisième alinéas du présent article sont fixées par décret.
\n
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Les cotisations d'allocations familiales des employeurs et travailleurs indépendants des professions non-agricoles sont, chaque année , calculées à titre provisionnel en pourcentage du revenu professionnel non-salarié non-agricole de l'avant-dernière année retenu pour le calcul de l'impôt sur le revenu ou, le cas échéant, de revenus forfaitaires. Le revenu professionnel est revalorisé par application, successivement, du taux d'évolution en moyenne annuelle de l'indice général des prix à la consommation des ménages, constaté pour la dernière année, et du taux d'évolution du même indice en moyenne annuelle figurant dans le rapport économique et financier annexé au projet de loi de finances pour l'année au titre de laquelle la cotisation est due. Toutefois, ce revenu n'est pris en considération que jusqu'à concurrence du plafond applicable dans le régime général de sécurité sociale au cours de la même année.
\n
\n
Par dérogation à l'alinéa ci-dessus, la cotisation peut, à la demande de l'assuré, être fixée sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus seront inférieurs à l'assiette retenue en application de cet alinéa.
\n
Lorsque le revenu professionnel est définitivement connu, la cotisation fait l'objet d'une régularisation.
\n
Par dérogation aux dispositions ci-dessus, sont dispensés du versement de la cotisation les personnes justifiant d'un revenu professionnel inférieur à un montant déterminé ainsi que les travailleurs indépendants ayant atteint un âge déterminé et ayant assumé la charge d'un certain nombre d'enfants jusqu'à un âge déterminé. Un décret en Conseil d'Etat fixe les modalités d'application du présent alinéa.
\n
Les modalités d'application des premier, deuxième et troisième alinéas du présent article sont fixées par décret.
\n
" } }, "LEGIARTI000006742001": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-01-01", "DATE_DEBUT": "1989-01-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006742001", "URL": "article/LEGI/ARTI/00/00/06/74/20/LEGIARTI000006742001.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L11AXXAC" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000326051", "#text": "Décret 46-1378 1946-06-08 art. 153-3 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "LEGIARTI000006759583", "@num": "32-1", "#text": "Ordonnance n°67-706 du 21 août 1967 - art. 32-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339812", "@numtexte": "67-706", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-21" }, { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000006782335", "@num": "11", "#text": "Arrêté du 9 août 1974 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000036390439", "@num": "11-1", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 11-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@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": "LEGIARTI000006773552", "@num": "15", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773563", "@num": "21", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006756492", "@num": "7", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 7 (M) JORF 14 janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006756492", "@num": "7", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006770845", "@num": "1", "#text": "Décret n°95-1360 du 30 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738737", "@nortexte": "TASS9523451D", "@numtexte": "95-1360", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000037062620", "@num": "5", "#text": "Loi n° 2007-294 du 5 mars 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000461266", "@nortexte": "SANX0709967L", "@numtexte": "2007-294", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000025149906", "@num": "Avenant n° 3", "#text": "Arrêté du 10 janvier 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025145429", "@nortexte": "ETSS1200585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-10" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000023565887", "@num": "D131-6-5", "#text": "Code de la sécurité sociale. - art. D131-6-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390331", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. 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L756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704124", "@num": "R133-2-15", "#text": "Code de la sécurité sociale. - art. R133-2-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748435", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748436", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382164", "@num": "L6331-49", "#text": "Code du travail - art. L6331-49 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651554", "@num": "L953-1", "#text": "Code du travail - art. L953-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173027", "@fin": "2018-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156071", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@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": "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": "LEGIARTI000006741999", "@fin": "1988-01-06", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742000", "@fin": "1989-01-14", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742001", "@fin": "1995-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1989-01-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742002", "@fin": "2000-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742003", "@fin": "2008-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742004", "@fin": "2011-12-23", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013778", "@fin": "2015-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029109116", "@fin": "2014-08-10", "@num": "L242-11", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354285", "@fin": "2017-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713021", "@fin": "2018-01-01", "@num": "L242-11", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations d'allocations familiales des employeurs et travailleurs indépendants des professions non-agricoles sont, chaque année , calculées à titre provisionnel en pourcentage du revenu professionnel non-salarié non-agricole de l'avant-dernière année retenu pour le calcul de l'impôt sur le revenu ou, le cas échéant, de revenus forfaitaires. Le revenu professionnel est revalorisé par application, successivement, du taux d'évolution en moyenne annuelle de l'indice général des prix à la consommation des ménages, constaté pour la dernière année, et du taux d'évolution du même indice en moyenne annuelle figurant dans le rapport économique et financier annexé au projet de loi de finances pour l'année au titre de laquelle la cotisation est due.
\n
\n
Par dérogation à l'alinéa ci-dessus, la cotisation peut, à la demande de l'assuré, être fixée sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus seront inférieurs à l'assiette retenue en application de cet alinéa.
\n
Lorsque le revenu professionnel est définitivement connu, la cotisation fait l'objet d'une régularisation.
\n
Par dérogation aux dispositions ci-dessus, sont dispensés du versement de la cotisation les personnes justifiant d'un revenu professionnel inférieur à un montant déterminé ainsi que les travailleurs indépendants ayant atteint un âge déterminé et ayant assumé la charge d'un certain nombre d'enfants jusqu'à un âge déterminé. Un décret en Conseil d'Etat fixe les modalités d'application du présent alinéa.
\n
Les modalités d'application des premier, deuxième et troisième alinéas du présent article sont fixées par décret.
\n
" } }, "LEGIARTI000006742002": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-01-01", "DATE_DEBUT": "1995-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006742002", "URL": "article/LEGI/ARTI/00/00/06/74/20/LEGIARTI000006742002.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L11AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000326051", "#text": "Décret 46-1378 1946-06-08 art. 153-3 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "LEGIARTI000006759583", "@num": "32-1", "#text": "Ordonnance n°67-706 du 21 août 1967 - art. 32-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339812", "@numtexte": "67-706", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-21" }, { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000006782335", "@num": "11", "#text": "Arrêté du 9 août 1974 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000036390439", "@num": "11-1", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 11-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@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": "LEGIARTI000006773552", "@num": "15", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773563", "@num": "21", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006756492", "@num": "7", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006314593", "@num": "33", "#text": "Loi n°94-126 du 11 février 1994 - art. 33 (V) JORF 13 février 1994 en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006770845", "@num": "1", "#text": "Décret n°95-1360 du 30 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738737", "@nortexte": "TASS9523451D", "@numtexte": "95-1360", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000037062620", "@num": "5", "#text": "Loi n° 2007-294 du 5 mars 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000461266", "@nortexte": "SANX0709967L", "@numtexte": "2007-294", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000025149906", "@num": "Avenant n° 3", "#text": "Arrêté du 10 janvier 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025145429", "@nortexte": "ETSS1200585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-10" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000023565887", "@num": "D131-6-5", "#text": "Code de la sécurité sociale. - art. D131-6-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740111", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390331", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062157", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031688281", "@num": "L162-14-1", "#text": "Code de la sécurité sociale. - art. L162-14-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740763", "@num": "L162-5-11", "#text": "Code de la sécurité sociale. - art. L162-5-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740707", "@num": "L162-8-1", "#text": "Code de la sécurité sociale. - art. L162-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033726999", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712523", "@num": "L612-5", "#text": "Code de la sécurité sociale. - art. L612-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109022", "@num": "L755-2-1", "#text": "Code de la sécurité sociale. - art. L755-2-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031324257", "@num": "L756-4", "#text": "Code de la sécurité sociale. - art. L756-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953280", "@num": "L756-5", "#text": "Code de la sécurité sociale. - art. L756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704124", "@num": "R133-2-15", "#text": "Code de la sécurité sociale. - art. R133-2-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748435", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748436", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382164", "@num": "L6331-49", "#text": "Code du travail - art. L6331-49 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651554", "@num": "L953-1", "#text": "Code du travail - art. L953-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173027", "@fin": "2018-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156071", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@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": "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": "LEGIARTI000006741999", "@fin": "1988-01-06", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742000", "@fin": "1989-01-14", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742001", "@fin": "1995-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1989-01-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742002", "@fin": "2000-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742003", "@fin": "2008-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742004", "@fin": "2011-12-23", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013778", "@fin": "2015-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029109116", "@fin": "2014-08-10", "@num": "L242-11", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354285", "@fin": "2017-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713021", "@fin": "2018-01-01", "@num": "L242-11", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations d'allocations familiales des employeurs et travailleurs indépendants sont calculées conformément aux dispositions de l'article L. 131-6.
\n
Par dérogation aux dispositions ci-dessus, sont dispensés du versement de la cotisation les personnes justifiant d'un revenu professionnel inférieur à un montant déterminé ainsi que les travailleurs indépendants ayant atteint un âge déterminé et ayant assumé la charge d'un certain nombre d'enfants jusqu'à un âge déterminé. Un décret en Conseil d'Etat fixe les modalités d'application du présent alinéa.
" } }, "LEGIARTI000006742003": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2000-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006742003", "URL": "article/LEGI/ARTI/00/00/06/74/20/LEGIARTI000006742003.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L11AXXAE" } }, "NOTA": { "CONTENU": "
Nota : Ordonnance 2005-1529 2005-12-08 art. 8 : les présentes dispositions sont applicables jusqu'au 1er janvier 2007. Toutefois, un décret en Conseil d'Etat peut reporter cette date au plus tard au 1er janvier 2008.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000326051", "#text": "Décret 46-1378 1946-06-08 art. 153-3 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "LEGIARTI000006759583", "@num": "32-1", "#text": "Ordonnance n°67-706 du 21 août 1967 - art. 32-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339812", "@numtexte": "67-706", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-21" }, { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000006782335", "@num": "11", "#text": "Arrêté du 9 août 1974 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000036390439", "@num": "11-1", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 11-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@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": "LEGIARTI000006773552", "@num": "15", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773563", "@num": "21", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006756492", "@num": "7", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006770845", "@num": "1", "#text": "Décret n°95-1360 du 30 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738737", "@nortexte": "TASS9523451D", "@numtexte": "95-1360", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006758115", "@num": "14", "#text": "Loi n°99-641 du 27 juillet 1999 - art. 14 () JORF 28 juillet 1999 en vigueur le 1er janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000198392", "@nortexte": "MESX9900011L", "@numtexte": "99-641", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-27" }, { "@id": "LEGIARTI000037062620", "@num": "5", "#text": "Loi n° 2007-294 du 5 mars 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000461266", "@nortexte": "SANX0709967L", "@numtexte": "2007-294", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000025149906", "@num": "Avenant n° 3", "#text": "Arrêté du 10 janvier 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025145429", "@nortexte": "ETSS1200585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-10" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000023565887", "@num": "D131-6-5", "#text": "Code de la sécurité sociale. - art. D131-6-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740111", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390331", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062157", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031688281", "@num": "L162-14-1", "#text": "Code de la sécurité sociale. - art. 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L6331-49 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651554", "@num": "L953-1", "#text": "Code du travail - art. L953-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173027", "@fin": "2018-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156071", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@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": "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": "LEGIARTI000006741999", "@fin": "1988-01-06", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742000", "@fin": "1989-01-14", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742001", "@fin": "1995-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1989-01-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742002", "@fin": "2000-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742003", "@fin": "2008-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742004", "@fin": "2011-12-23", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013778", "@fin": "2015-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029109116", "@fin": "2014-08-10", "@num": "L242-11", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354285", "@fin": "2017-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713021", "@fin": "2018-01-01", "@num": "L242-11", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations d'allocations familiales des employeurs et travailleurs indépendants sont calculées conformément aux dispositions de l'article L. 131-6. Les dispositions de l'article L. 652-3 sont applicables au recouvrement de ces cotisations par les organismes visés à l'article L. 213-1.
\n
Par dérogation aux dispositions ci-dessus, sont dispensés du versement de la cotisation les personnes justifiant d'un revenu professionnel inférieur à un montant déterminé ainsi que les travailleurs indépendants ayant atteint un âge déterminé et ayant assumé la charge d'un certain nombre d'enfants jusqu'à un âge déterminé. Un décret en Conseil d'Etat fixe les modalités d'application du présent alinéa.
" } }, "LEGIARTI000006742004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-23", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006742004", "URL": "article/LEGI/ARTI/00/00/06/74/20/LEGIARTI000006742004.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L11AXXAF" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000326051", "#text": "Décret 46-1378 1946-06-08 art. 153-3 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "LEGIARTI000006759583", "@num": "32-1", "#text": "Ordonnance n°67-706 du 21 août 1967 - art. 32-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339812", "@numtexte": "67-706", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-21" }, { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000006782335", "@num": "11", "#text": "Arrêté du 9 août 1974 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000036390439", "@num": "11-1", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 11-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@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": "LEGIARTI000006773552", "@num": "15", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773563", "@num": "21", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006756492", "@num": "7", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006770845", "@num": "1", "#text": "Décret n°95-1360 du 30 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738737", "@nortexte": "TASS9523451D", "@numtexte": "95-1360", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006247216", "@num": "5", "#text": "Ordonnance n°2005-1529 du 8 décembre 2005 - art. 5 () JORF 9 décembre 2005 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000265426", "@nortexte": "SANX0500289R", "@numtexte": "2005-1529", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-08" }, { "@id": "LEGIARTI000037062620", "@num": "5", "#text": "Loi n° 2007-294 du 5 mars 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000461266", "@nortexte": "SANX0709967L", "@numtexte": "2007-294", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000025149906", "@num": "Avenant n° 3", "#text": "Arrêté du 10 janvier 2012 - art. 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L756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704124", "@num": "R133-2-15", "#text": "Code de la sécurité sociale. - art. R133-2-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748435", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748436", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382164", "@num": "L6331-49", "#text": "Code du travail - art. L6331-49 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651554", "@num": "L953-1", "#text": "Code du travail - art. L953-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173027", "@fin": "2018-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156071", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@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": "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": "LEGIARTI000006741999", "@fin": "1988-01-06", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742000", "@fin": "1989-01-14", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742001", "@fin": "1995-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1989-01-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742002", "@fin": "2000-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742003", "@fin": "2008-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742004", "@fin": "2011-12-23", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013778", "@fin": "2015-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029109116", "@fin": "2014-08-10", "@num": "L242-11", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354285", "@fin": "2017-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713021", "@fin": "2018-01-01", "@num": "L242-11", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations d'allocations familiales des employeurs et travailleurs indépendants sont calculées conformément aux dispositions de l'article L. 131-6. Les dispositions de l'article L. 652-3 sont applicables au recouvrement de ces cotisations par les organismes mentionnés à l'article L. 213-1 et à l'article L. 611-3.
\n
Par dérogation aux dispositions ci-dessus, sont dispensés du versement de la cotisation les personnes justifiant d'un revenu professionnel inférieur à un montant déterminé ainsi que les travailleurs indépendants ayant atteint un âge déterminé et ayant assumé la charge d'un certain nombre d'enfants jusqu'à un âge déterminé. Un décret en Conseil d'Etat fixe les modalités d'application du présent alinéa.
" } }, "LEGIARTI000025013778": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2011-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000025013778", "URL": "article/LEGI/ARTI/00/00/25/01/37/LEGIARTI000025013778.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000326051", "#text": "Décret 46-1378 1946-06-08 art. 153-3 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "LEGIARTI000006759583", "@num": "32-1", "#text": "Ordonnance n°67-706 du 21 août 1967 - art. 32-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339812", "@numtexte": "67-706", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-21" }, { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000006782335", "@num": "11", "#text": "Arrêté du 9 août 1974 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000036390439", "@num": "11-1", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 11-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@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": "LEGIARTI000006773552", "@num": "15", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773563", "@num": "21", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006756492", "@num": "7", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006770845", "@num": "1", "#text": "Décret n°95-1360 du 30 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738737", "@nortexte": "TASS9523451D", "@numtexte": "95-1360", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000037062620", "@num": "5", "#text": "Loi n° 2007-294 du 5 mars 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000461266", "@nortexte": "SANX0709967L", "@numtexte": "2007-294", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000025007656", "@num": "37", "#text": "LOI n°2011-1906\n du 21 décembre 2011 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000025005833", "@nortexte": "BCRX1125833L", "@numtexte": "2011-1906", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000025149906", "@num": "Avenant n° 3", "#text": "Arrêté du 10 janvier 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025145429", "@nortexte": "ETSS1200585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-10" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000023565887", "@num": "D131-6-5", "#text": "Code de la sécurité sociale. - art. D131-6-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740111", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390331", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062157", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031688281", "@num": "L162-14-1", "#text": "Code de la sécurité sociale. - art. L162-14-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740763", "@num": "L162-5-11", "#text": "Code de la sécurité sociale. - art. L162-5-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740707", "@num": "L162-8-1", "#text": "Code de la sécurité sociale. - art. L162-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033726999", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743538", "@num": "L611-3", "#text": "Code de la sécurité sociale. - art. L611-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712523", "@num": "L612-5", "#text": "Code de la sécurité sociale. - art. L612-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743891", "@num": "L652-3", "#text": "Code de la sécurité sociale. - art. L652-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109022", "@num": "L755-2-1", "#text": "Code de la sécurité sociale. - art. L755-2-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031324257", "@num": "L756-4", "#text": "Code de la sécurité sociale. - art. L756-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953280", "@num": "L756-5", "#text": "Code de la sécurité sociale. - art. L756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704124", "@num": "R133-2-15", "#text": "Code de la sécurité sociale. - art. R133-2-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748435", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748436", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382164", "@num": "L6331-49", "#text": "Code du travail - art. L6331-49 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651554", "@num": "L953-1", "#text": "Code du travail - art. L953-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173027", "@fin": "2018-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156071", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@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": "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": "LEGIARTI000006741999", "@fin": "1988-01-06", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742000", "@fin": "1989-01-14", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742001", "@fin": "1995-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1989-01-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742002", "@fin": "2000-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742003", "@fin": "2008-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742004", "@fin": "2011-12-23", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013778", "@fin": "2015-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029109116", "@fin": "2014-08-10", "@num": "L242-11", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354285", "@fin": "2017-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713021", "@fin": "2018-01-01", "@num": "L242-11", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les cotisations d'allocations familiales des travailleurs indépendants sont calculées conformément aux dispositions des articles L. 131-6, L. 131-6-1 et L. 131-6-2. Les dispositions de l'article L. 652-3 sont applicables au recouvrement de ces cotisations par les organismes mentionnés à l'article L. 213-1 et à l'article L. 611-3.\n

Par dérogation aux dispositions ci-dessus, sont dispensés du versement de la cotisation les travailleurs indépendants justifiant d'un revenu d'activité inférieur à un montant déterminé ainsi que ceux ayant atteint un âge déterminé et ayant assumé la charge d'un certain nombre d'enfants jusqu'à un âge déterminé. Un décret en Conseil d'Etat fixe les modalités d'application du présent alinéa.

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Sont considérés comme revenus professionnels pour la détermination de l'assiette des cotisations dues au régime de protection sociale des personnes non salariées des professions agricoles :

1° Les revenus soumis à l'impôt sur le revenu dans la catégorie des bénéfices agricoles ;

4° Pour leur montant excédant 10 % du capital social et des primes d'émission et des sommes versées en compte courant qu'ils détiennent en pleine propriété ou en usufruit :

a) Les revenus de capitaux mobiliers définis aux articles 108 à 115 du code général des impôts perçus par le chef d'exploitation ou d'entreprise agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou ses enfants mineurs non émancipés ainsi que les revenus mentionnés au 4° de l'article 124 du même code perçus par ces mêmes personnes ;

b) En cas d'exploitation sous la forme d'une société passible de l'impôt sur le revenu, la part des revenus mentionnés aux 1° et 2° du présent article perçus par le conjoint ou le partenaire lié par un pacte civil de solidarité ou par les enfants mineurs non émancipés du chef d'exploitation ou d'entreprise agricole, lorsqu'ils sont associés de la société.

Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social, au sens du 4° du présent article, ainsi que les modalités de prise en compte des sommes versées en compte courant.

Un décret détermine les conditions dans lesquelles les chefs d'exploitation agricole peuvent opter pour la déduction prévue au neuvième alinéa, la durée de validité de cette option et les justificatifs qu'ils doivent fournir à la caisse de mutualité sociale agricole dont ils relèvent.

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Les cotisations d'allocations familiales des travailleurs indépendants non agricoles ne relevant pas du régime prévu à l'article L. 133-6-8 sont calculées conformément aux dispositions des articles L. 131-6, L. 131-6-1, L. 131-6-2 et L. 133-6-8. Les dispositions de l'article L. 652-3 sont applicables au recouvrement de ces cotisations par les organismes mentionnés à l'article L. 213-1 et à l'article L. 611-3.\n

\n
" } }, "LEGIARTI000029354285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029354285", "URL": "article/LEGI/ARTI/00/00/29/35/42/LEGIARTI000029354285.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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L162-14-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740763", "@num": "L162-5-11", "#text": "Code de la sécurité sociale. - art. L162-5-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740707", "@num": "L162-8-1", "#text": "Code de la sécurité sociale. - art. L162-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033726999", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743538", "@num": "L611-3", "#text": "Code de la sécurité sociale. - art. L611-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712523", "@num": "L612-5", "#text": "Code de la sécurité sociale. - art. L612-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743891", "@num": "L652-3", "#text": "Code de la sécurité sociale. - art. L652-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109022", "@num": "L755-2-1", "#text": "Code de la sécurité sociale. - art. L755-2-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031324257", "@num": "L756-4", "#text": "Code de la sécurité sociale. - art. L756-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953280", "@num": "L756-5", "#text": "Code de la sécurité sociale. - art. L756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704124", "@num": "R133-2-15", "#text": "Code de la sécurité sociale. - art. R133-2-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748435", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748436", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382164", "@num": "L6331-49", "#text": "Code du travail - art. L6331-49 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651554", "@num": "L953-1", "#text": "Code du travail - art. L953-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173027", "@fin": "2018-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156071", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@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": "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": "LEGIARTI000006741999", "@fin": "1988-01-06", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742000", "@fin": "1989-01-14", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742001", "@fin": "1995-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1989-01-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742002", "@fin": "2000-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742003", "@fin": "2008-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742004", "@fin": "2011-12-23", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013778", "@fin": "2015-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029109116", "@fin": "2014-08-10", "@num": "L242-11", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354285", "@fin": "2017-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713021", "@fin": "2018-01-01", "@num": "L242-11", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les cotisations d'allocations familiales des travailleurs indépendants non agricoles sont calculées conformément aux dispositions des articles L. 131-6, L. 131-6-1, L. 131-6-2 et L. 133-6-8. Les dispositions de l'article L. 652-3 sont applicables au recouvrement de ces cotisations par les organismes mentionnés à l'article L. 213-1 et à l'article L. 611-3. \n

Le taux des cotisations d'allocations familiales des travailleurs indépendants non agricoles dont les revenus d'activité sont inférieurs à un seuil fixé par décret fait l'objet, dans des conditions fixées par décret, d'une réduction dans la limite de 3,1 points. Le bénéfice de cette réduction ne peut être cumulé avec tout autre dispositif de réduction ou d'abattement applicable à ces cotisations.

" } }, "LEGIARTI000029354297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029354297", "URL": "article/LEGI/ARTI/00/00/29/35/42/LEGIARTI000029354297.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 VI B de la loi n° 2014-892 du 8 août 2014 de financement rectificative de la sécurité sociale pour 2014, le 2° du IV de l'article 2 de la présente loi s'applique aux aux cotisations sociales dues au titre des périodes courant à compter du 1er janvier 2015.

Les personnes mentionnées à l'article L. 722-4 versent, au titre des prestations familiales, une cotisation pour elles-mêmes, à la caisse de mutualité sociale agricole à laquelle elles sont affiliées.

\n
\n

Cette cotisation est assise sur les revenus professionnels ou sur l'assiette forfaitaire définis aux articles L. 731-14 à L. 731-22. Son taux fait l'objet d'une réduction, dans les conditions prévues au dernier alinéa de l'article L. 242-11 du code de la sécurité sociale.

\n
" } }, "LEGIARTI000029924493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D242-15-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029924493", "URL": "article/LEGI/ARTI/00/00/29/92/44/LEGIARTI000029924493.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au décret n° 2014-1531 du 17 décembre 2014 article 13 II, ces dispositions s'appliquent aux cotisations de sécurité sociale dues au titre des périodes courant à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret n°85-1354 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGITEXT000006076165", "#text": "Décret n°90-598 du 10 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000532660", "@nortexte": "SPSS9001133D", "@numtexte": "90-598", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-10" }, { "@id": "LEGIARTI000006775008", "@num": "2", "#text": "Décret n°90-598 du 10 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000532660", "@nortexte": "SPSS9001133D", "@numtexte": "90-598", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-10" }, { "@id": "LEGIARTI000006770845", "@num": "1", "#text": "Décret n°95-1360 du 30 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738737", "@nortexte": "TASS9523451D", "@numtexte": "95-1360", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000029921984", "@num": "1", "#text": "DÉCRET n°2014-1531 du 17 décembre 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029920824", "@nortexte": "FCPS1423483D", "@numtexte": "2014-1531", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-17" }, { "@id": "LEGIARTI000036456539", "@num": "4", "#text": "Décret n°2017-1894 du 30 décembre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000036342439", "@nortexte": "CPAS1734467D", "@numtexte": "2017-1894", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000029922843", "@num": "D241-3-1", "#text": "Code de la sécurité sociale. - art. D241-3-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475218", "@num": "D613-1", "#text": "Code de la sécurité sociale. - art. D613-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172142", "@fin": "2004-12-02", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000029924504", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations des travailleurs indépendants", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155797", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006735905", "@fin": "2004-12-02", "@num": "D242-15-1", "@etat": "ABROGE", "@debut": "1990-07-11", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000029924493", "@fin": "2018-01-01", "@num": "D242-15-1", "@etat": "TRANSFERE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-En application du deuxième alinéa de l'article L. 242-11, le taux des cotisations d'allocations familiales des travailleurs indépendants non agricoles est égal :

1° A 2,15 % lorsque le montant annuel du revenu d'activité est inférieur ou égal à 110 % de la valeur du plafond de la sécurité sociale ;

2° A un taux croissant compris entre le taux fixé au 1° du présent article et le taux fixé à l'article D. 241-3-1, déterminé par application de la formule suivante, lorsque le montant annuel du revenu d'activité est compris entre le seuil mentionné au 1° du présent article et un seuil égal à 140 % de la valeur du plafond de la sécurité sociale :

Taux = [(T₂- T₁) /(0,3 x PSS)] x (r - 1,1 x PSS) + T₁\n

où :

-T₁ est égal au taux de cotisation fixé au 1° du présent article ;

-T₂ est égal au taux de cotisation fixé à l'article D. 241-3-1 ;

-PSS est la valeur du plafond de la sécurité sociale ;

-r est le revenu d'activité, tel que défini à l'article L. 131-6.

II.-La valeur du plafond de la sécurité sociale mentionnée au I est déterminée conformément à l'article D. 612-6.

" } }, "LEGIARTI000033713021": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-11", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033713021", "URL": "article/LEGI/ARTI/00/00/33/71/30/LEGIARTI000033713021.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l'article 24 de la loi n° 2016-1827 du 23 décembre 2016, ces dispositions s'appliquent aux contrôles engagés à compter du 1er janvier 2017.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000326051", "#text": "Décret 46-1378 1946-06-08 art. 153-3 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@id": "LEGIARTI000006759583", "@num": "32-1", "#text": "Ordonnance n°67-706 du 21 août 1967 - art. 32-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339812", "@numtexte": "67-706", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-21" }, { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000006782335", "@num": "11", "#text": "Arrêté du 9 août 1974 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000036390439", "@num": "11-1", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 11-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@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": "LEGIARTI000006773552", "@num": "15", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006773563", "@num": "21", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000006756492", "@num": "7", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006770845", "@num": "1", "#text": "Décret n°95-1360 du 30 décembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738737", "@nortexte": "TASS9523451D", "@numtexte": "95-1360", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000037062620", "@num": "5", "#text": "Loi n° 2007-294 du 5 mars 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000461266", "@nortexte": "SANX0709967L", "@numtexte": "2007-294", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000025149906", "@num": "Avenant n° 3", "#text": "Arrêté du 10 janvier 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025145429", "@nortexte": "ETSS1200585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-10" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033685374", "@num": "24", "#text": "LOI n°2016-1827 du 23 décembre 2016 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033680665", "@nortexte": "ECFX1623944L", "@numtexte": "2016-1827", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-23" }, { "@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": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000023565887", "@num": "D131-6-5", "#text": "Code de la sécurité sociale. - art. D131-6-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740111", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390331", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686470", "@num": "L133-4-9", "#text": "Code de la sécurité sociale. - art. L133-4-9", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019285616", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062157", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031688281", "@num": "L162-14-1", "#text": "Code de la sécurité sociale. - art. L162-14-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740763", "@num": "L162-5-11", "#text": "Code de la sécurité sociale. - art. L162-5-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740707", "@num": "L162-8-1", "#text": "Code de la sécurité sociale. - art. L162-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390890", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033726999", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743538", "@num": "L611-3", "#text": "Code de la sécurité sociale. - art. L611-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712523", "@num": "L612-5", "#text": "Code de la sécurité sociale. - art. L612-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109022", "@num": "L755-2-1", "#text": "Code de la sécurité sociale. - art. L755-2-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031324257", "@num": "L756-4", "#text": "Code de la sécurité sociale. - art. L756-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953280", "@num": "L756-5", "#text": "Code de la sécurité sociale. - art. L756-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704124", "@num": "R133-2-15", "#text": "Code de la sécurité sociale. - art. R133-2-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748435", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748436", "@num": "R242-13", "#text": "Code de la sécurité sociale. - art. R242-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382164", "@num": "L6331-49", "#text": "Code du travail - art. L6331-49 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651554", "@num": "L953-1", "#text": "Code du travail - art. L953-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173027", "@fin": "2018-01-01", "#text": "Section 5 : Cotisations des employeurs et travailleurs indépendants.", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156071", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@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": "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": "LEGIARTI000006741999", "@fin": "1988-01-06", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742000", "@fin": "1989-01-14", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742001", "@fin": "1995-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1989-01-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742002", "@fin": "2000-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742003", "@fin": "2008-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742004", "@fin": "2011-12-23", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013778", "@fin": "2015-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029109116", "@fin": "2014-08-10", "@num": "L242-11", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354285", "@fin": "2017-01-01", "@num": "L242-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713021", "@fin": "2018-01-01", "@num": "L242-11", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les cotisations d'allocations familiales des travailleurs indépendants non agricoles sont calculées conformément aux dispositions des articles L. 131-6, L. 131-6-1, L. 131-6-2 et L. 133-6-8. Les dispositions de l'article L. 133-4-9 sont applicables au recouvrement de ces cotisations par les organismes mentionnés à l'article L. 213-1 et à l'article L. 611-3. \n

\n
\n
\n

" } }, "LEGIARTI000036390390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-28", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036390390", "URL": "article/LEGI/ARTI/00/00/36/39/03/LEGIARTI000036390390.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000216971", "#text": "Rapport relatif à l'ordonnance n° 2000-550 du 15 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000422094", "#text": "LOI n° 2003-591 du 2 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@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": "LEGIARTI000006580843", "@num": "1061", "#text": "Code rural ancien - art. 1061 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580844", "@num": "1062", "#text": "Code rural ancien - art. 1062 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042698839", "@num": "L862-4", "#text": "Code de la sécurité sociale. - art. L862-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585198", "@num": "L722-4", "#text": "Code rural - art. L722-4", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585327", "@num": "L723-39", "#text": "Code rural - art. L723-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585435", "@num": "L731-14", "#text": "Code rural - art. L731-14", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904801", "@num": "D731-77", "#text": "Code rural et de la pêche maritime - art. D731-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741999", "@num": "L242-11", "#text": "Code de la sécurité sociale. - art. L242-11", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193334", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Prestations familiales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183059", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions particulières", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585465", "@fin": "2015-01-01", "@num": "L731-25", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354297", "@fin": "2018-01-01", "@num": "L731-25", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390390", "@fin": "2023-12-28", "@num": "L731-25", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683830", "@fin": "2999-01-01", "@num": "L731-25", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette cotisation est assise sur les revenus professionnels ou sur l'assiette forfaitaire définis aux articles L. 731-14 à L. 731-22. Son taux fait l'objet d'une réduction, dans les conditions prévues à l'article L. 613-1 du code de la sécurité sociale.

" } }, "LEGIARTI000036456539": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036456539", "URL": "article/LEGI/ARTI/00/00/36/45/65/LEGIARTI000036456539.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036475195", "#text": "Code de la sécurité sociale. - Chapitre 3 : Dispositions relatives au financem... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036475193", "#text": "Code de la sécurité sociale. - Section 1 : Cotisations d'allocations familiales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030034543", "#text": "Code de la sécurité sociale. - Sous-section 1 : Champ d'application (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030909816", "#text": "Code de la sécurité sociale. - Sous-section 2 : Situations particulières. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475197", "@num": "D241-3-1", "#text": "Code de la sécurité sociale. - art. D241-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029924493", "@num": "D242-15-1", "#text": "Code de la sécurité sociale. - art. D242-15-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629812", "@num": "D612-6", "#text": "Code de la sécurité sociale. - art. D612-6 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475218", "@num": "D613-1", "#text": "Code de la sécurité sociale. - art. D613-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475203", "@num": "D613-2", "#text": "Code de la sécurité sociale. - art. D613-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000036342439", "@nor": "CPAS1734467D", "@num": "2017-1894", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-1894 du 30 décembre 2017 relatif aux modalités de calcul et aux dispositifs d'exonération des cotisations de sécurité sociale des travailleurs indépendants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036342439", "@c_titre_court": "Décret n°2017-1894 du 30 décembre 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-1894 du 30 décembre 2017 relatif aux modalités de calcul et aux dispositifs d'exonération des cotisations de sécurité sociale des travailleurs indépendants", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000036456524", "@c_titre_court": "Décret n°2017-1894 du 30 décembre 2017" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2017-12-31", "@date_signature": "2017-12-30", "@num_parution_jo": "0305" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000036456539", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036342501", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D241-3-1, Sct. Chapitre 3 : Dispositions relatives au financement communes à l'ensemble des indépendants, Sct. Section 1 : Cotisations d'allocations familiales\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D242-15-1, Art. D612-6, Art. D613-1, Art. D613-2\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Sous-section 1 : Champ d'application, Sct. Sous-section 2 : Situations particulières.\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code rural et de la pêche maritime
\n Art. D731-78\n
\n

\n
" } }, "LEGIARTI000036733909": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-03", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036733909", "URL": "article/LEGI/ARTI/00/00/36/73/39/LEGIARTI000036733909.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 62, 8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n° 2000-916 du 19 septembre 2000 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006580687", "@num": "1003-12", "#text": "Code rural ancien - art. 1003-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020528910", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075048", "@num": "L3312-4", "#text": "Code du travail - art. L3312-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488849", "@num": "L3325-1", "#text": "Code du travail - art. L3325-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506734", "@num": "D731-121", "#text": "Code rural - art. D731-121 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029956545", "@num": "L731-13-2", "#text": "Code rural - art. L731-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049904749", "@num": "D731-120", "#text": "Code rural et de la pêche maritime - art. D731-120 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026140079", "@num": "D731-122", "#text": "Code rural et de la pêche maritime - art. D731-122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904742", "@num": "D731-124", "#text": "Code rural et de la pêche maritime - art. D731-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095712", "@num": "D731-125", "#text": "Code rural et de la pêche maritime - art. D731-125 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904877", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904858", "@num": "D731-22", "#text": "Code rural et de la pêche maritime - art. D731-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904833", "@num": "D731-24", "#text": "Code rural et de la pêche maritime - art. D731-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030377109", "@num": "D731-34", "#text": "Code rural et de la pêche maritime - art. D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710403", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710390", "@num": "D731-45", "#text": "Code rural et de la pêche maritime - art. D731-45 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904801", "@num": "D731-77", "#text": "Code rural et de la pêche maritime - art. D731-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. D731-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904780", "@num": "D731-89", "#text": "Code rural et de la pêche maritime - art. D731-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904766", "@num": "D731-91", "#text": "Code rural et de la pêche maritime - art. D731-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904757", "@num": "D731-92", "#text": "Code rural et de la pêche maritime - art. D731-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904680", "@num": "D731-93", "#text": "Code rural et de la pêche maritime - art. D731-93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095733", "@num": "D731-94", "#text": "Code rural et de la pêche maritime - art. D731-94 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904715", "@num": "D732-155", "#text": "Code rural et de la pêche maritime - art. D732-155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978573", "@num": "L731-14-1", "#text": "Code rural et de la pêche maritime - art. L731-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712537", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683816", "@num": "L731-35", "#text": "Code rural et de la pêche maritime - art. L731-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683785", "@num": "L731-42", "#text": "Code rural et de la pêche maritime - art. L731-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683771", "@num": "L732-59", "#text": "Code rural et de la pêche maritime - art. L732-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032882529", "@num": "R731-20", "#text": "Code rural et de la pêche maritime - art. R731-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032118870", "@num": "R731-32", "#text": "Code rural et de la pêche maritime - art. R731-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024113180", "@num": "R732-70", "#text": "Code rural et de la pêche maritime - art. R732-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193332", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Assiette des cotisations.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183058", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585435", "@fin": "2002-01-01", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036733909", "@fin": "2003-07-03", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585436", "@fin": "2013-12-25", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2003-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392502", "@fin": "2023-12-28", "@num": "L731-14", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683940", "@fin": "2999-01-01", "@num": "L731-14", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont considérés comme revenus professionnels pour la détermination de l'assiette des cotisations dues au régime de protection sociale des personnes non salariées des professions agricoles :

1° Les revenus soumis à l'impôt sur le revenu dans la catégorie des bénéfices agricoles ;

Un décret détermine les conditions dans lesquelles les chefs d'exploitation agricole peuvent opter pour la déduction prévue au deuxième alinéa, la durée de validité de cette option et les justificatifs qu'ils doivent fournir à la caisse de mutualité sociale agricole dont ils relèvent.

" } }, "LEGIARTI000048683830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000048683830", "URL": "article/LEGI/ARTI/00/00/48/68/38/LEGIARTI000048683830.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l’article 18 de la loi n° 2023-1250 du 26 décembre 2023, ces dispositions s'appliquent au calcul des cotisations et des contributions dues par les travailleurs indépendants agricoles au titre des périodes courant à compter du 1er janvier 2026.

Cette cotisation , dont le taux est fixé par décret, est assise sur l'assiette déterminée en application des articles L. 731-15, L. 731-16 et L. 731-22. Son taux fait l'objet d'une réduction, dans les conditions prévues à l'article L. 613-1 du code de la sécurité sociale.

" } }, "LEGIARTI000048683940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-14", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000048683940", "URL": "article/LEGI/ARTI/00/00/48/68/39/LEGIARTI000048683940.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000216971", "#text": "Rapport relatif à l'ordonnance n° 2000-550 du 15 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048670460", "@num": "18", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000006307451", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580687", "@num": "1003-12", "#text": "Code rural ancien - art. 1003-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020528910", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075048", "@num": "L3312-4", "#text": "Code du travail - art. L3312-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488849", "@num": "L3325-1", "#text": "Code du travail - art. L3325-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506734", "@num": "D731-121", "#text": "Code rural - art. D731-121 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029956545", "@num": "L731-13-2", "#text": "Code rural - art. L731-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904749", "@num": "D731-120", "#text": "Code rural et de la pêche maritime - art. 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D731-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904833", "@num": "D731-24", "#text": "Code rural et de la pêche maritime - art. D731-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030377109", "@num": "D731-34", "#text": "Code rural et de la pêche maritime - art. D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710403", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710390", "@num": "D731-45", "#text": "Code rural et de la pêche maritime - art. D731-45 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904801", "@num": "D731-77", "#text": "Code rural et de la pêche maritime - art. D731-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475183", "@num": "D731-78", "#text": "Code rural et de la pêche maritime - art. 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D731-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904680", "@num": "D731-93", "#text": "Code rural et de la pêche maritime - art. D731-93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095733", "@num": "D731-94", "#text": "Code rural et de la pêche maritime - art. D731-94 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904715", "@num": "D732-155", "#text": "Code rural et de la pêche maritime - art. D732-155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978573", "@num": "L731-14-1", "#text": "Code rural et de la pêche maritime - art. L731-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074964", "@num": "L731-19", "#text": "Code rural et de la pêche maritime - art. L731-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683403", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683830", "@num": "L731-25", "#text": "Code rural et de la pêche maritime - art. L731-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683816", "@num": "L731-35", "#text": "Code rural et de la pêche maritime - art. L731-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683785", "@num": "L731-42", "#text": "Code rural et de la pêche maritime - art. L731-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683771", "@num": "L732-59", "#text": "Code rural et de la pêche maritime - art. L732-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032882529", "@num": "R731-20", "#text": "Code rural et de la pêche maritime - art. 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Les cotisations de sécurité sociale dues par les chefs d'exploitation ou d'entreprise agricole sont assises sur l'assiette définie à l'article L. 136-4 du code de la sécurité sociale et, au titre des activités mentionnées à l'article L. 136-3 du même code dont l'exercice relève du champ défini aux articles L. 722-1 à L. 722-3 du présent code, sur l'assiette mentionnée à l'article L. 136-3 du code de la sécurité sociale.
\n
\n Cette assiette est établie après déduction des sommes mentionnées aux articles L. 3312-4, L. 3324-5 et L. 3332-27 du code du travail versées au bénéfice des chefs d'exploitation ou d'entreprise agricole.
\n
\n Elle inclut le montant des revenus de remplacement sans lien avec une affection de longue durée, au sens des 3° et 4° de l'article L. 160-14 du code de la sécurité sociale, qui leur sont versés :
\n
\n 1° A l'occasion de la maladie, de la maternité, de la paternité et de l'accueil de l'enfant au titre des contrats mentionnés aux deux derniers alinéas du I de l'article 154 bis du code général des impôts ;
\n
\n 2° Par les organismes de sécurité sociale.

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Article D731-78 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2018 (Code rural et de la pêche maritime)