{ "article": { "LEGIARTI000037074912": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L741-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037074912", "URL": "article/LEGI/ARTI/00/00/37/07/49/LEGIARTI000037074912.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2018-474 du 12 juin 2018, les présentes dispositions s'appliquent aux cotisations et contributions dues pour les périodes courant à compter du 1er septembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037051976", "@num": "5", "#text": "Ordonnance n°2018-474 du 12 juin 2018 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000037051191", "@nortexte": "CPAS1808552R", "@numtexte": "2018-474", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000006580757", "@num": "1031", "#text": "Code rural ancien - art. 1031 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038837111", "@num": "L3152-4", "#text": "Code du travail - art. L3152-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742379", "@num": "L241-18", "#text": "Code de la sécurité sociale. - art. L241-18", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353139", "@num": "L242-4-3", "#text": "Code de la sécurité sociale. - art. L242-4-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167894", "@fin": "2999-01-01", "#text": "Section 3 : Assurances sociales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152348", "@fin": "2999-01-01", "#text": "Chapitre Ier : Cotisations et autres financements", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138366", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes 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": "LEGIARTI000006585694", "@fin": "2003-01-18", "@num": "L741-15", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585695", "@fin": "2007-08-22", "@num": "L741-15", "@etat": "MODIFIE", "@debut": "2003-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585696", "@fin": "2008-12-19", "@num": "L741-15", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950266", "@fin": "2012-08-18", "@num": "L741-15", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294360", "@fin": "2018-09-01", "@num": "L741-15", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074912", "@fin": "2019-01-01", "@num": "L741-15", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037947443", "@fin": "2999-01-01", "@num": "L741-15", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles L. 241-13, L. 241-18 à L. 241-20 et L. 242-4-3 du code de la sécurité sociale sont applicables aux cotisations dues au titre des salariés agricoles.

" } }, "LEGIARTI000006742355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-12-31", "DATE_DEBUT": "1995-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006742355", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742355.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAA" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000546576", "#text": "Loi 93-1313 1993-12-20 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000546576", "@nortexte": "TEFX9300125Z", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006757261", "@num": "1", "#text": "Loi n°95-882 du 4 août 1995 - art. 1 (V) JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000371685", "@nortexte": "TEFX9500107L", "@numtexte": "95-882", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGITEXT000029048008", "#text": "Arrêté du 16 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029044867", "@nortexte": "AFSS1411337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-16" }, { "@id": "LEGIARTI000029995485", "@num": "20", "#text": "LOI n°2014-1653 du 29 décembre 2014 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@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": "LEGITEXT000037446854", "#text": "Décret n°2018-821 du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000038794987", "@num": "1", "#text": "Arrêté du 8 juillet 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038792381", "@nortexte": "CPAS1905753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-08" }, { "@id": "LEGIARTI000043314461", "@num": "50-10", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000041765473", "@num": "2", "#text": "Décret n°2020-361 du 27 mars 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041763397", "@nortexte": "MTRD2005604D", "@numtexte": "2020-361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-27" }, { "@id": "LEGIARTI000042706896", "@num": "4", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042488125", "@num": "4", "#text": "Décret n°2020-1049 du 14 août 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042237991", "@nortexte": "ECOI2021099D", "@numtexte": "2020-1049", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - 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Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales, qui sont assises sur des gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil et inférieurs à un plafond fixé à 169 fois le salaire minimum de croissance majoré de 20 p. 100, font l'objet d'une réduction.
\n
Le montant de la réduction, qui ne peut excéder une limite fixée par décret, est égal à la différence entre le plafond défini ci-dessus et le montant des gains et rémunérations effectivement versés au salarié, multipliée par un coefficient fixé par décret.
\n
Lorsque le nombre d'heures rémunérées est inférieur à la durée légale ou conventionnelle du travail applicable sur un mois civil, le montant de la réduction est calculé au prorata du nombre d'heures de travail rémunérées au cours du mois considéré. Les modalités d'application du plafond à certaines catégories de salariés et notamment aux salariés des hôtels-cafés-restaurants sont définies par décret en Conseil d'Etat.
\n
Pour les professions dans lesquelles le salaire minimum de croissance est, en vertu de dispositions réglementaires, calculé sur une base différente de 169 heures, le plafond défini au premier alinéa est calculé sur cette base.
\n
Nonobstant les dispositions de l'article L. 242-1, les indemnités prévues aux articles L. 122-3-3 et L. 124-4-3 du code du travail ne sont pas prises en compte pour la détermination de la réduction visée au premier alinéa.
\n
Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, les modalités selon lesquelles les employeurs régulièrement affiliés à ces caisses peuvent bénéficier de la réduction visée au premier alinéa au titre de ces indemnités sont déterminées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
\n
Les modalités selon lesquelles les dispositions du présent article sont appliquées aux salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées sont fixées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
\n
Les dispositions du présent article sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail et par les salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les organismes mentionnés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par les employeurs relevant des dispositions du titre Ier du livre VII du présent code et par les particuliers employeurs.
\n
Le bénéfice des dispositions du présent article ne peut être cumulé avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations, à l'exception des exonérations prévues par les articles L. 241-6-1 et L. 241-6-2 du présent code, par l'article 7 de la loi n° 93-1313 du 20 décembre 1993 quinquennale relative au travail, à l'emploi et à la formation professionnelle et par les deux premiers alinéas de l'article L. 322-12 du code du travail.
\n
Un décret fixe les modalités d'application du présent article et, notamment, précise l'ordre dans lequel s'applique le cumul mentionné à l'alinéa précédent ainsi que le document que l'employeur doit tenir à la disposition des organismes de recouvrement des cotisations en vue du contrôle du respect des dispositions du présent article.
" } }, "LEGIARTI000006742356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-06-12", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006742356", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742356.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAB" } }, "NOTA": { "CONTENU": "

\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "JORFTEXT000000191068", "#text": "Loi 95-1346 1995-12-30 art. 113 III a, b, c, VI finances pour 1996 JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - 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art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - 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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - 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art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - 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art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGITEXT000029048008", "#text": "Arrêté du 16 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029044867", "@nortexte": "AFSS1411337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-16" }, { "@id": "LEGIARTI000029995485", "@num": "20", "#text": "LOI n°2014-1653 du 29 décembre 2014 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@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": "LEGITEXT000037446854", "#text": "Décret n°2018-821 du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000038794987", "@num": "1", "#text": "Arrêté du 8 juillet 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038792381", "@nortexte": "CPAS1905753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-08" }, { "@id": "LEGIARTI000043314461", "@num": "50-10", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000041765473", "@num": "2", "#text": "Décret n°2020-361 du 27 mars 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041763397", "@nortexte": "MTRD2005604D", "@numtexte": "2020-361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-27" }, { "@id": "LEGIARTI000042706896", "@num": "4", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042488125", "@num": "4", "#text": "Décret n°2020-1049 du 14 août 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042237991", "@nortexte": "ECOI2021099D", "@numtexte": "2020-1049", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - 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Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales, qui sont assises sur des gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil et inférieurs à un plafond fixé à 169 fois le salaire minimum de croissance majoré de 20 p. 100 puis de 33 p. 100 à compter du 1er octobre 1996, font l'objet d'une réduction.
\n
Le montant de la réduction, qui ne peut excéder une limite fixée par décret, est égal à la différence entre le plafond défini ci-dessus et le montant des gains et rémunérations effectivement versés au salarié, multipliée par un coefficient fixé par décret, lorsque ce montant est égal ou supérieur à 169 fois le salaire minimum de croissance, et à ce montant multiplié par un autre coefficient fixé par décret lorsqu'il est inférieur à 169 fois le salaire minimum de croissance.
\n
Les modalités d'application du plafond à certaines catégories de salariés et notamment aux salariés des hôtels-cafés-restaurants sont définies par décret en Conseil d'Etat.
\n
Pour les professions dans lesquelles le salaire minimum de croissance est, en vertu de dispositions réglementaires, calculé sur une base différente de 169 heures, le plafond défini au premier alinéa est calculé sur cette base.
\n
Nonobstant les dispositions de l'article L. 242-1, les indemnités prévues aux articles L. 122-3-3 et L. 124-4-3 du code du travail ne sont pas prises en compte pour la détermination de la réduction visée au premier alinéa.
\n
Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, les modalités selon lesquelles les employeurs régulièrement affiliés à ces caisses peuvent bénéficier de la réduction visée au premier alinéa au titre de ces indemnités sont déterminées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
\n
Les modalités selon lesquelles les dispositions du présent article sont appliquées aux salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées sont fixées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
\n
Les dispositions du présent article sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail et par les salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les organismes mentionnés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par les employeurs relevant des dispositions du titre Ier du livre VII du présent code et par les particuliers employeurs.
\n
Le bénéfice des dispositions du présent article ne peut être cumulé avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations, à l'exception des exonérations prévues par les deux premiers alinéas de l'article L. 322-12 du code du travail.
\n
Un décret fixe les modalités d'application du présent article et, notamment, précise l'ordre dans lequel s'applique le cumul mentionné à l'alinéa précédent ainsi que le document que l'employeur doit tenir à la disposition des organismes de recouvrement des cotisations en vue du contrôle du respect des dispositions du présent article.
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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGITEXT000029048008", "#text": "Arrêté du 16 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029044867", "@nortexte": "AFSS1411337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-16" }, { "@id": "LEGIARTI000029995485", "@num": "20", "#text": "LOI n°2014-1653 du 29 décembre 2014 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@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": "LEGITEXT000037446854", "#text": "Décret n°2018-821 du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000038794987", "@num": "1", "#text": "Arrêté du 8 juillet 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038792381", "@nortexte": "CPAS1905753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-08" }, { "@id": "LEGIARTI000043314461", "@num": "50-10", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000041765473", "@num": "2", "#text": "Décret n°2020-361 du 27 mars 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041763397", "@nortexte": "MTRD2005604D", "@numtexte": "2020-361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-27" }, { "@id": "LEGIARTI000042706896", "@num": "4", "#text": "Décret n°2020-371 du 30 mars 2020 - 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Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales, qui sont assises sur des gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil et inférieurs à un plafond fixé à 169 fois le salaire minimum de croissance majoré de 20 p. 100, font l'objet d'une réduction.
\n
Le montant de la réduction, qui ne peut excéder une limite fixée par décret, est égal à la différence entre le plafond défini ci-dessus et le montant des gains et rémunérations effectivement versés au salarié, multipliée par un coefficient fixé par décret.
\n
Lorsque le nombre d'heures rémunérées est inférieur à la durée légale ou conventionnelle du travail applicable sur un mois civil, le montant de la réduction est calculé au prorata du nombre d'heures de travail rémunérées au cours du mois considéré. Les modalités d'application du plafond à certaines catégories de salariés et notamment aux salariés des hôtels-cafés-restaurants sont définies par décret en Conseil d'Etat.
\n
Pour les professions dans lesquelles le salaire minimum de croissance est, en vertu de dispositions réglementaires, calculé sur une base différente de 169 heures, le plafond défini au premier alinéa est calculé sur cette base.
\n
Nonobstant les dispositions de l'article L. 242-1, les indemnités prévues aux articles L. 122-3-3 et L. 124-4-3 du code du travail ne sont pas prises en compte pour la détermination de la réduction visée au premier alinéa.
\n
Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, les modalités selon lesquelles les employeurs régulièrement affiliés à ces caisses peuvent bénéficier de la réduction visée au premier alinéa au titre de ces indemnités sont déterminées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
\n
Les modalités selon lesquelles les dispositions du présent article sont appliquées aux salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées sont fixées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
\n
Les dispositions du présent article sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail et par les salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les organismes mentionnés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par les employeurs relevant des dispositions du titre Ier du livre VII du présent code et par les particuliers employeurs.
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Le bénéfice des dispositions du présent article ne peut être cumulé avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations, à l'exception des exonérations prévues par les articles 39 et 39-1 de la loi n° 93-1313 du 20 décembre 1993 quinquennale relative au travail, à l'emploi et à la formation professionnelle et par les deux premiers alinéas de l'article L. 322-12 du code du travail.
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Un décret fixe les modalités d'application du présent article et, notamment, précise l'ordre dans lequel s'applique le cumul mentionné à l'alinéa précédent ainsi que le document que l'employeur doit tenir à la disposition des organismes de recouvrement des cotisations en vue du contrôle du respect des dispositions du présent article.
" } }, "LEGIARTI000006742358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1998-01-01", "DATE_DEBUT": "1998-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006742358", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742358.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAD" } }, "NOTA": { "CONTENU": "

\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000546576", "#text": "Loi 93-1313 1993-12-20 art. 39, art. 39-1", "@sens": "source", "@cidtexte": "JORFTEXT000000546576", "@nortexte": "TEFX9300125Z", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006658280", "@num": "3", "#text": "Loi n°96-502 du 11 juin 1996 - art. 3 () JORF 12 juin 1996 en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000741799", "@nortexte": "TASX9601538L", "@numtexte": "96-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-06-11" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - 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Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales, qui sont assises sur des gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil et inférieurs à un plafond fixé à 169 fois le salaire minimum de croissance majoré de 20 p. 100, font l'objet d'une réduction.
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Le montant de la réduction, qui ne peut excéder une limite fixée par décret, est égal à la différence entre le plafond défini ci-dessus et le montant des gains et rémunérations effectivement versés au salarié, multipliée par un coefficient fixé par décret.
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Lorsque le nombre d'heures rémunérées est inférieur à la durée légale ou conventionnelle du travail applicable sur un mois civil, le montant de la réduction est calculé au prorata du nombre d'heures de travail rémunérées au cours du mois considéré. Les modalités d'application du plafond à certaines catégories de salariés et notamment aux salariés des hôtels-cafés-restaurants sont définies par décret en Conseil d'Etat.
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Pour les professions dans lesquelles le salaire minimum de croissance est, en vertu de dispositions réglementaires, calculé sur une base différente de 169 heures, le plafond défini au premier alinéa est calculé sur cette base.
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Nonobstant les dispositions de l'article L. 242-1, les indemnités prévues aux articles L. 122-3-3 et L. 124-4-3 du code du travail ne sont pas prises en compte pour la détermination de la réduction visée au premier alinéa.
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Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, les modalités selon lesquelles les employeurs régulièrement affiliés à ces caisses peuvent bénéficier de la réduction visée au premier alinéa au titre de ces indemnités sont déterminées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
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Les modalités selon lesquelles les dispositions du présent article sont appliquées aux salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées sont fixées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
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Les dispositions du présent article sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail et par les salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les organismes mentionnés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par les employeurs relevant des dispositions du titre Ier du livre VII du présent code et par les particuliers employeurs.
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Le bénéfice des dispositions du présent article ne peut être cumulé avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations, à l'exception des exonérations prévues par les articles 7, 39 et 39-1 de la loi n° 93-1313 du 20 décembre 1993 quinquennale relative au travail, à l'emploi et à la formation professionnelle et par les deux premiers alinéas de l'article L. 322-12 du code du travail.
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Un décret fixe les modalités d'application du présent article et, notamment, précise l'ordre dans lequel s'applique le cumul mentionné à l'alinéa précédent ainsi que le document que l'employeur doit tenir à la disposition des organismes de recouvrement des cotisations en vue du contrôle du respect des dispositions du présent article.
" } }, "LEGIARTI000006742359": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-06-14", "DATE_DEBUT": "1998-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006742359", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742359.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000546576", "#text": "Loi 93-1313 1993-12-20 art. 7, art. 39, art. 39-1", "@sens": "source", "@cidtexte": "JORFTEXT000000546576", "@nortexte": "TEFX9300125Z", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320084", "@num": "115", "#text": "Loi - art. 115 (V) JORF 31 décembre 1997 en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320085", "@num": "116", "#text": "Loi - art. 116 () JORF 31 décembre 1997 en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - 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Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales, qui sont assises sur des gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil et inférieurs à un plafond fixé à 169 fois le salaire minimum de croissance majoré de 30 p. 100, font l'objet d'une réduction.
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Le montant de la réduction, qui ne peut excéder une limite fixée par décret, est égal à la différence entre le plafond défini ci-dessus et le montant des gains et rémunérations effectivement versés au salarié, multipliée par un coefficient fixé par décret. Lorsque le nombre d'heures rémunérées est inférieur à la durée légale ou conventionnelle du travail applicable sur un mois civil, le montant de la réduction est calculé au prorata du nombre d'heures rémunérées au cours du mois considéré.
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Le plafond et le coefficient afférents aux gains et rémunérations égaux ou supérieurs à 169 fois le salaire minimum de croissance peuvent être adaptés pour certaines catégories de salariés relevant de professions soumises à des dispositions spécifiques en matière de durée maximale du travail, sous réserve du respect de ces dispositions, dans des conditions et selon des modalités fixées par décret en Conseil d'Etat.
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Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, les modalités selon lesquelles les employeurs régulièrement affiliés à ces caisses peuvent bénéficier de la réduction visée au premier alinéa au titre de ces indemnités sont déterminées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
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Les modalités selon lesquelles les dispositions du présent article sont appliquées aux salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées sont fixées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
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Les dispositions du présent article sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail et par les salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les organismes mentionnés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par les employeurs relevant des dispositions du titre Ier du livre VII du présent code et par les particuliers employeurs.
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Le bénéfice des dispositions du présent article ne peut être cumulé avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations, à l'exception des exonérations prévues par les articles 7, 39 et 39-1 de la loi n° 93-1313 du 20 décembre 1993 quinquennale relative au travail, à l'emploi et à la formation professionnelle et par les deux premiers alinéas de l'article L. 322-12 du code du travail et par l'article L. 241-14.
\n
Un décret fixe les modalités d'application du présent article et, notamment, précise l'ordre dans lequel s'applique le cumul mentionné à l'alinéa précédent ainsi que le document que l'employeur doit tenir à la disposition des organismes de recouvrement des cotisations en vue du contrôle du respect des dispositions du présent article.
" } }, "LEGIARTI000006742360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-12-31", "DATE_DEBUT": "1998-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006742360", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742360.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000546576", "#text": "Loi 93-1313 1993-12-20 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000546576", "@nortexte": "TEFX9300125Z", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "JORFTEXT000000558109", "#text": "Loi 98-461 1998-06-13 art. 3 X JORF 14 juin 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGIARTI000006657863", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - 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Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales, qui sont assises sur des gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil et inférieurs à un plafond fixé à 169 fois le salaire minimum de croissance majoré de 30 p. 100, font l'objet d'une réduction.
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Le montant de la réduction, qui ne peut excéder une limite fixée par décret, est égal à la différence entre le plafond défini ci-dessus et le montant des gains et rémunérations effectivement versés au salarié, multipliée par un coefficient fixé par décret. Lorsque le nombre d'heures rémunérées est inférieur à la durée légale ou conventionnelle du travail applicable sur un mois civil, le montant de la réduction est calculé au prorata du nombre d'heures rémunérées au cours du mois considéré.
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Le plafond et le coefficient afférents aux gains et rémunérations égaux ou supérieurs à 169 fois le salaire minimum de croissance peuvent être adaptés pour certaines catégories de salariés relevant de professions soumises à des dispositions spécifiques en matière de durée maximale du travail, sous réserve du respect de ces dispositions, dans des conditions et selon des modalités fixées par décret en Conseil d'Etat.
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Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, les modalités selon lesquelles les employeurs régulièrement affiliés à ces caisses peuvent bénéficier de la réduction visée au premier alinéa au titre de ces indemnités sont déterminées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
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Les modalités selon lesquelles les dispositions du présent article sont appliquées aux salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées sont fixées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
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Les dispositions du présent article sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail et par les salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les organismes mentionnés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par les employeurs relevant des dispositions du titre Ier du livre VII du présent code et par les particuliers employeurs.
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Le bénéfice des dispositions du présent article ne peut être cumulé avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations, à l'exception des exonérations prévues par l'article 7 de la loi n° 93-1313 du 20 décembre 1993 quinquennale relative au travail, à l'emploi et à la formation professionnelle et par les deux premiers alinéas de l'article L. 322-12 du code du travail et par l'article L. 241-14.
\n
Un décret fixe les modalités d'application du présent article et, notamment, précise l'ordre dans lequel s'applique le cumul mentionné à l'alinéa précédent ainsi que le document que l'employeur doit tenir à la disposition des organismes de recouvrement des cotisations en vue du contrôle du respect des dispositions du présent article.
" } }, "LEGIARTI000006742361": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-24", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006742361", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742361.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAG" } }, "NOTA": { "CONTENU": "
[*Nota - Loi 98-1266 1998-12-30 finances pour 1999 art. 132 II :
\n les dispositions du présent article sont applicables aux gains et rémunérations versés à compter de l'entrée en vigueur de la loi n° 98-461 du 13 juin 1998.*]
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006320449", "@num": "132", "#text": "Loi - art. 132 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - 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Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales, qui sont assises sur des gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil et inférieurs à un plafond fixé à 169 fois le salaire minimum de croissance majoré de 30 p. 100, font l'objet d'une réduction.
\n
Le montant de la réduction, qui ne peut excéder une limite fixée par décret, est égal à la différence entre le plafond défini ci-dessus et le montant des gains et rémunérations effectivement versés au salarié, multipliée par un coefficient fixé par décret. Lorsque le nombre d'heures rémunérées est inférieur à la durée légale ou conventionnelle du travail applicable sur un mois civil, le montant de la réduction est calculé au prorata du nombre d'heures rémunérées au cours du mois considéré.
\n
Le plafond et le coefficient afférents aux gains et rémunérations égaux ou supérieurs à 169 fois le salaire minimum de croissance peuvent être adaptés pour certaines catégories de salariés relevant de professions soumises à des dispositions spécifiques en matière de durée maximale du travail, sous réserve du respect de ces dispositions, dans des conditions et selon des modalités fixées par décret en Conseil d'Etat.
\n
Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, les modalités selon lesquelles les employeurs régulièrement affiliés à ces caisses peuvent bénéficier de la réduction visée au premier alinéa au titre de ces indemnités sont déterminées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
\n
Les modalités selon lesquelles les dispositions du présent article sont appliquées aux salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées sont fixées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
\n
Les dispositions du présent article sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail et par les salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les organismes mentionnés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par les employeurs relevant des dispositions du titre Ier du livre VII du présent code et par les particuliers employeurs.
\n
Le bénéfice des dispositions du présent article ne peut être cumulé avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations, à l'exception des exonérations prévues par les deux premiers alinéas de l'article L. 322-12 du code du travail et par l'article L. 241-14 du présent code.
\n
Un décret fixe les modalités d'application du présent article et, notamment, précise l'ordre dans lequel s'applique le cumul mentionné à l'alinéa précédent ainsi que le document que l'employeur doit tenir à la disposition des organismes de recouvrement des cotisations en vue du contrôle du respect des dispositions du présent article.
" } }, "LEGIARTI000006742362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-18", "DATE_DEBUT": "2000-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006742362", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742362.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAH" } }, "NOTA": { "CONTENU": "
[*Nota - Loi 98-1266 1998-12-30 finances pour 1999 art. 132 II :
\n les dispositions du présent article sont applicables aux gains et rémunérations versés à compter de l'entrée en vigueur de la loi n° 98-461 du 13 juin 1998.*]
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V) JORF 24 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - 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Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales, qui sont assises sur des gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil et inférieurs à un plafond fixé à 169 fois le salaire minimum de croissance majoré de 30 p. 100, font l'objet d'une réduction.
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Le montant de la réduction, qui ne peut excéder une limite fixée par décret, est égal à la différence entre le plafond défini ci-dessus et le montant des gains et rémunérations effectivement versés au salarié, multipliée par un coefficient fixé par décret. Lorsque le nombre d'heures rémunérées est inférieur à la durée légale ou conventionnelle du travail applicable sur un mois civil, le montant de la réduction est calculé au prorata du nombre d'heures rémunérées au cours du mois considéré.
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Le plafond et le coefficient afférents aux gains et rémunérations égaux ou supérieurs à 169 fois le salaire minimum de croissance peuvent être adaptés pour certaines catégories de salariés relevant de professions soumises à des dispositions spécifiques en matière de durée maximale du travail, sous réserve du respect de ces dispositions, dans des conditions et selon des modalités fixées par décret en Conseil d'Etat.
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Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, les modalités selon lesquelles les employeurs régulièrement affiliés à ces caisses peuvent bénéficier de la réduction visée au premier alinéa au titre de ces indemnités sont déterminées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat. La réduction prévue au présent article doit s'entendre comme n'étant pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.
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Les modalités selon lesquelles les dispositions du présent article sont appliquées aux salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées sont fixées, compte tenu des adaptations nécessaires, par décret en Conseil d'Etat.
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Les dispositions du présent article sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail et par les salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les organismes mentionnés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par les employeurs relevant des dispositions du titre Ier du livre VII du présent code et par les particuliers employeurs.
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Le bénéfice des dispositions du présent article ne peut être cumulé avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations, à l'exception des exonérations prévues par les deux premiers alinéas de l'article L. 322-12 du code du travail et par l'article L. 241-14 du présent code.
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Un décret fixe les modalités d'application du présent article et, notamment, précise l'ordre dans lequel s'applique le cumul mentionné à l'alinéa précédent ainsi que le document que l'employeur doit tenir à la disposition des organismes de recouvrement des cotisations en vue du contrôle du respect des dispositions du présent article.
" } }, "LEGIARTI000006742363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-01-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006742363", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742363.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "JORFTEXT000000594652", "#text": "Loi 2003-47 2003-01-17 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658857", "@num": "9", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 9 () JORF 18 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - 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I. - Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales qui sont assises sur les gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil aux salariés, font l'objet d'une réduction.
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II. - Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications et par les particuliers employeurs.
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Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.
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III. - Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction de la rémunération horaire du salarié concerné calculée en divisant la rémunération mensuelle par le nombre d'heures rémunérées au cours du mois considéré.
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Le décret prévu à l'alinéa précédent précise les modalités de calcul de la réduction dans le cas des salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées et dans celui des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.
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Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération horaire égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération horaire égale au salaire minimum de croissance majoré de 70 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.
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IV. - Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.
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V. - Le bénéfice des dispositions du présent article est cumulable :
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1° Avec l'aide prévue à l'article 3 de la loi n° 98-461 du 13 juin 1998 d'orientation et d'incitation relative à la réduction du temps de travail. En ce cas, le montant de la réduction visée au II est minoré d'un montant forfaitaire fixé par décret ;
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2° Avec la réduction forfaitaire prévue à l'article L. 241-14.
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Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception des cas prévus aux 1° et 2°, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.
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VI. - L'employeur doit tenir à disposition des organismes de recouvrement des cotisations un document en vue du contrôle du respect des dispositions du présent article. Le contenu et la forme de ce document sont précisés par décret.
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" } }, "LEGIARTI000006742364": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006742364", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742364.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "JORFTEXT000000594652", "#text": "Loi 2003-47 2003-01-17 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006321882", "@num": "137", "#text": "Loi - art. 137 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - 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I. - Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales qui sont assises sur les gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil aux salariés, font l'objet d'une réduction.
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II. - Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications et par les particuliers employeurs.
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Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.
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III. - Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction de la rémunération horaire du salarié concerné calculée en divisant la rémunération mensuelle par le nombre d'heures rémunérées au cours du mois considéré.
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Le décret prévu à l'alinéa précédent précise les modalités de calcul de la réduction dans le cas des salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées et dans celui des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.
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Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération horaire égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération horaire égale au salaire minimum de croissance majoré de 70 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.
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IV. - Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.
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V. - Le bénéfice des dispositions du présent article est cumulable :
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1° Avec l'aide prévue à l'article 3 de la loi n° 98-461 du 13 juin 1998 d'orientation et d'incitation relative à la réduction du temps de travail. En ce cas, le montant de la réduction mentionnée au II est minoré d'un montant forfaitaire fixé par décret. Cette possibilité de cumul n'est ouverte que jusqu'au 31 mars 2004 ;
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2° Avec la réduction forfaitaire prévue à l'article L. 241-14.
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Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception des cas prévus aux 1° et 2°, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.
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VI. - L'employeur doit tenir à disposition des organismes de recouvrement des cotisations un document en vue du contrôle du respect des dispositions du présent article. Le contenu et la forme de ce document sont précisés par décret.
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" } }, "LEGIARTI000006742365": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-05-21", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006742365", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742365.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAK" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "JORFTEXT000000594652", "#text": "Loi 2003-47 2003-01-17 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322239", "@num": "129", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 129 () JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - 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I. - Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales qui sont assises sur les gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil aux salariés, font l'objet d'une réduction.
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II. - Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications et par les particuliers employeurs.
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Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.
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III. - Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction de la rémunération horaire du salarié concerné calculée en divisant la rémunération mensuelle par le nombre d'heures rémunérées au cours du mois considéré.
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Le décret prévu à l'alinéa précédent précise les modalités de calcul de la réduction dans le cas des salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées et dans celui des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.
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Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération horaire égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération horaire égale au salaire minimum de croissance majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.
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IV. - Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.
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V. - Le bénéfice des dispositions du présent article est cumulable :
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1° Avec l'aide prévue à l'article 3 de la loi n° 98-461 du 13 juin 1998 d'orientation et d'incitation relative à la réduction du temps de travail. En ce cas, le montant de la réduction mentionnée au II est minoré d'un montant forfaitaire fixé par décret. Cette possibilité de cumul n'est ouverte que jusqu'au 31 mars 2004 ;
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2° Avec la réduction forfaitaire prévue à l'article L. 241-14.
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Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception des cas prévus aux 1° et 2°, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.
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VI. - L'employeur doit tenir à disposition des organismes de recouvrement des cotisations un document en vue du contrôle du respect des dispositions du présent article. Le contenu et la forme de ce document sont précisés par décret.
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" } }, "LEGIARTI000006742366": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-06", "DATE_DEBUT": "2005-05-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006742366", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742366.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAL" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "JORFTEXT000000594652", "#text": "Loi 2003-47 2003-01-17 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006241238", "@num": "24", "#text": "Loi n° 2005-516 du 20 mai 2005 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000446769", "@nortexte": "ECOX0300058L", "@numtexte": "2005-516", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-05-20" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - 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I. - Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales qui sont assises sur les gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil aux salariés, font l'objet d'une réduction.
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II. - Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs et, jusqu'au 31 décembre 2005, par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de La Poste et à France Télécom.
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Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.
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III. - Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction de la rémunération horaire du salarié concerné calculée en divisant la rémunération mensuelle par le nombre d'heures rémunérées au cours du mois considéré.
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Le décret prévu à l'alinéa précédent précise les modalités de calcul de la réduction dans le cas des salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées et dans celui des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.
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Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération horaire égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération horaire égale au salaire minimum de croissance majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.
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IV. - Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.
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V. - Le bénéfice des dispositions du présent article est cumulable :
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1° Avec l'aide prévue à l'article 3 de la loi n° 98-461 du 13 juin 1998 d'orientation et d'incitation relative à la réduction du temps de travail. En ce cas, le montant de la réduction mentionnée au II est minoré d'un montant forfaitaire fixé par décret. Cette possibilité de cumul n'est ouverte que jusqu'au 31 mars 2004 ;
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2° Avec la réduction forfaitaire prévue à l'article L. 241-14.
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Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception des cas prévus aux 1° et 2°, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.
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VI. - L'employeur doit tenir à disposition des organismes de recouvrement des cotisations un document en vue du contrôle du respect des dispositions du présent article. Le contenu et la forme de ce document sont précisés par décret.
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" } }, "LEGIARTI000006742367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2006-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006742367", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742367.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAM" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "JORFTEXT000000594652", "#text": "Loi 2003-47 2003-01-17 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006601241", "@num": "26", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 26 () JORF 6 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006601246", "@num": "31", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 31 () JORF 6 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - 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I. - Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales qui sont assises sur les gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil aux salariés, font l'objet d'une réduction.
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II. - Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs et, jusqu'au 31 décembre 2005, par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de La Poste et à France Télécom.
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Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.
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III. - Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction de la rémunération horaire du salarié concerné calculée en divisant la rémunération mensuelle par le nombre d'heures rémunérées au cours du mois considéré.
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Le décret prévu à l'alinéa précédent précise les modalités de calcul de la réduction dans le cas des salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées et dans celui des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.
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Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération horaire égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération horaire égale au salaire minimum de croissance majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.
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IV. - Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.
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V. - Le bénéfice des dispositions du présent article est cumulable :
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1° Avec l'aide prévue à l'article 3 de la loi n° 98-461 du 13 juin 1998 d'orientation et d'incitation relative à la réduction du temps de travail. En ce cas, le montant de la réduction mentionnée au II est minoré d'un montant forfaitaire fixé par décret. Cette possibilité de cumul n'est ouverte que jusqu'au 31 mars 2004 ;
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2° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;
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3° Avec les exonérations prévues aux articles L. 741-4-1, L. 741-15-1 et L. 751-17-1 du code rural ;
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4° Avec les exonérations prévues aux articles L. 741-4-2, L. 741-15-2 et L. 751-17-2 du code rural.
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Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception des cas prévus aux 1° et 2°, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.
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VI. - L'employeur doit tenir à disposition des organismes de recouvrement des cotisations un document en vue du contrôle du respect des dispositions du présent article. Le contenu et la forme de ce document sont précisés par décret.
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" } }, "LEGIARTI000006742368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-06", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006742368", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742368.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAN" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "JORFTEXT000000594652", "#text": "Loi 2003-47 2003-01-17 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006322777", "@num": "41", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 41 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - 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I. - Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales qui sont assises sur les gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil aux salariés, font l'objet d'une réduction.
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II. - Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs et, jusqu'au 31 décembre 2005, par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de La Poste et à France Télécom.
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Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.
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III. - Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction de la rémunération horaire du salarié concerné calculée en divisant la rémunération mensuelle par le nombre d'heures rémunérées au cours du mois considéré.
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Le décret prévu à l'alinéa précédent précise les modalités de calcul de la réduction dans le cas des salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées et dans celui des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.
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Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération horaire égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération horaire égale au salaire minimum de croissance majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.
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Pour les gains et rémunérations versés à compter du 1er juillet 2007 par les employeurs de un à dix-neuf salariés au sens des articles L. 620-10 et L. 620-11 du code du travail, le coefficient maximal est de 0,281. Ce coefficient est atteint et devient nul dans les conditions mentionnées à l'alinéa précédent.
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IV. - Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.
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V. - Le bénéfice des dispositions du présent article est cumulable :
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1° Avec l'aide prévue à l'article 3 de la loi n° 98-461 du 13 juin 1998 d'orientation et d'incitation relative à la réduction du temps de travail. En ce cas, le montant de la réduction mentionnée au II est minoré d'un montant forfaitaire fixé par décret. Cette possibilité de cumul n'est ouverte que jusqu'au 31 mars 2004 ;
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2° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;
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3° Avec les exonérations prévues aux articles L. 741-4-1, L. 741-15-1 et L. 751-17-1 du code rural ;
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4° Avec les exonérations prévues aux articles L. 741-4-2, L. 741-15-2 et L. 751-17-2 du code rural.
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Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception des cas prévus aux 1° et 2°, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.
\n
VI. - L'employeur doit tenir à disposition des organismes de recouvrement des cotisations un document en vue du contrôle du respect des dispositions du présent article. Le contenu et la forme de ce document sont précisés par décret.
\n
" } }, "LEGIARTI000006742369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-08-22", "DATE_DEBUT": "2007-03-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006742369", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742369.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAO" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2007-290 du 5 mars 2007 art. 53 VI : les dispositions du présent article s'appliquent pour la première fois pour le calcul des cotisations assises sur les revenus de l'année 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "JORFTEXT000000594652", "#text": "Loi 2003-47 2003-01-17 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006826158", "@num": "53", "#text": "Loi n°2007-290 du 5 mars 2007 - art. 53 (V) JORF 6 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - 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I. - Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales qui sont assises sur les gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil aux salariés, font l'objet d'une réduction.
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II. - Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs et, jusqu'au 31 décembre 2005, par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de La Poste et à France Télécom.
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Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.
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III. - Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction de la rémunération horaire du salarié concerné calculée en divisant la rémunération mensuelle par le nombre d'heures rémunérées au cours du mois considéré.
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Le décret prévu à l'alinéa précédent précise les modalités de calcul de la réduction dans le cas des salariés dont la rémunération ne peut être déterminée selon un nombre d'heures de travail effectuées et dans celui des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.
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Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération horaire égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération horaire égale au salaire minimum de croissance majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.
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Pour les gains et rémunérations versés à compter du 1er juillet 2007 par les employeurs de un à dix-neuf salariés au sens des articles L. 620-10 et L. 620-11 du code du travail, le coefficient maximal est de 0,281. Ce coefficient est atteint et devient nul dans les conditions mentionnées à l'alinéa précédent.
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Ce coefficient maximal de 0,281 est également applicable aux groupements d'employeurs visés à l'article L. 127-1 du code du travail pour les salariés exclusivement mis à la disposition, au cours d'un même mois, des membres de ces groupements qui ont un effectif de dix-neuf salariés au plus au sens de l'article L. 620-10 du code du travail.
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IV. - Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.
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V. - Le bénéfice des dispositions du présent article est cumulable :
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1° Avec l'aide prévue à l'article 3 de la loi n° 98-461 du 13 juin 1998 d'orientation et d'incitation relative à la réduction du temps de travail. En ce cas, le montant de la réduction mentionnée au II est minoré d'un montant forfaitaire fixé par décret. Cette possibilité de cumul n'est ouverte que jusqu'au 31 mars 2004 ;
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2° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;
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3° Avec les exonérations prévues aux articles L. 741-4-1, L. 741-15-1 et L. 751-17-1 du code rural ;
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4° Avec les exonérations prévues aux articles L. 741-4-2, L. 741-15-2 et L. 751-17-2 du code rural.
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Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception des cas prévus aux 1° et 2°, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.
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VI. - L'employeur doit tenir à disposition des organismes de recouvrement des cotisations un document en vue du contrôle du respect des dispositions du présent article. Le contenu et la forme de ce document sont précisés par décret.
\n
" } }, "LEGIARTI000006742370": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006742370", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742370.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L13AXXAP" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@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": "JORFTEXT000000716493", "#text": "Loi 90-568 1990-07-02 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "JORFTEXT000000594652", "#text": "Loi 2003-47 2003-01-17 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006826158", "@num": "53", "#text": "Loi n°2007-290 du 5 mars 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000006267441", "@num": "1", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 1 (V) JORF 22 août 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGITEXT000029048008", "#text": "Arrêté du 16 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029044867", "@nortexte": "AFSS1411337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-16" }, { "@id": "LEGIARTI000029995485", "@num": "20", "#text": "LOI n°2014-1653 du 29 décembre 2014 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@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": "LEGITEXT000037446854", "#text": "Décret n°2018-821 du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000038794987", "@num": "1", "#text": "Arrêté du 8 juillet 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038792381", "@nortexte": "CPAS1905753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-08" }, { "@id": "LEGIARTI000043314461", "@num": "50-10", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000041765473", "@num": "2", "#text": "Décret n°2020-361 du 27 mars 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041763397", "@nortexte": "MTRD2005604D", "@numtexte": "2020-361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-27" }, { "@id": "LEGIARTI000042706896", "@num": "4", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042488125", "@num": "4", "#text": "Décret n°2020-1049 du 14 août 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042237991", "@nortexte": "ECOI2021099D", "@numtexte": "2020-1049", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - 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I. - Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales qui sont assises sur les gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil aux salariés, font l'objet d'une réduction.
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II. - Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs et, jusqu'au 31 décembre 2005, par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de La Poste et à France Télécom.
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Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.
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III. - Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre le salaire minimum de croissance calculé pour un mois sur la base de la durée légale du travail et la rémunération mensuelle du salarié telle que définie à l'article L. 242-1, hors rémunération des heures complémentaires et supplémentaires dans la limite, en ce qui concerne la majoration salariale correspondante, des taux de 25 % ou 50 %, selon le cas, prévus au I de l'article L. 212-5 du code du travail et à l'article L. 713-6 du code rural. Pour les salariés qui ne sont pas employés à temps plein ou qui ne sont pas employés sur tout le mois, le salaire minimum de croissance pris en compte est celui qui correspond à la durée de travail prévue au contrat.
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Le décret prévu à l'alinéa précédent précise les modalités de calcul de la réduction dans le cas des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.
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Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération égale au salaire minimum de croissance majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.
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Pour les gains et rémunérations versés à compter du 1er juillet 2007 par les employeurs de un à dix-neuf salariés au sens des articles L. 620-10 et L. 620-11 du code du travail, le coefficient maximal est de 0,281. Ce coefficient est atteint et devient nul dans les conditions mentionnées à l'alinéa précédent.
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Ce coefficient maximal de 0,281 est également applicable aux groupements d'employeurs visés à l'article L. 127-1 du code du travail pour les salariés exclusivement mis à la disposition, au cours d'un même mois, des membres de ces groupements qui ont un effectif de dix-neuf salariés au plus au sens de l'article L. 620-10 du code du travail.
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IV. - Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.
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V. - Le bénéfice des dispositions du présent article est cumulable :
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1° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;
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2° Avec les déductions forfaitaires prévues à l'article L. 241-18.
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Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception des cas prévus aux 1° et 2°, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.
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VI. - L'employeur doit tenir à disposition des organismes de recouvrement des cotisations un document en vue du contrôle du respect des dispositions du présent article. Le contenu et la forme de ce document sont précisés par décret.
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L751-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Réglement CE 1998-2006 2006-12-15", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172584", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions communes.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@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": "LEGIARTI000006742379", "@fin": "2010-05-08", "@num": "L241-18", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267420", "@fin": "2012-03-24", "@num": "L241-18", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025560023", "@fin": "2012-08-18", "@num": "L241-18", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294279", "@fin": "2014-12-22", "@num": "L241-18", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947397", "@fin": "2016-01-01", "@num": "L241-18", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031843550", "@fin": "2016-08-10", "@num": "L241-18", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033021364", "@fin": "2018-09-01", "@num": "L241-18", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074751", "@fin": "2019-01-01", "@num": "L241-18", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947448", "@fin": "2020-01-01", "@num": "L241-18", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610232", "@fin": "2999-01-01", "@num": "L241-18", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.-Toute heure supplémentaire ou toute autre durée de travail, à l'exception des heures complémentaires, effectuée par les salariés mentionnés au II de l'article L. 241-13 du présent code, lorsque sa rémunération entre dans le champ d'application du I de l'article 81 quater du code général des impôts, ouvre droit à une déduction forfaitaire des cotisations patronales à hauteur d'un montant fixé par décret. Ce montant peut être majoré dans les entreprises employant au plus vingt salariés.
\n
II.-Une déduction forfaitaire égale à sept fois le montant défini au I est également applicable pour chaque jour de repos auquel renonce un salarié dans les conditions prévues par le second alinéa du 1° du I du même article 81 quater.
\n
III.-Les déductions mentionnées aux I et II sont imputées sur les sommes dues par les employeurs aux organismes de recouvrement mentionnés aux articles L. 213-1 du présent code et L. 725-3 du code rural pour chaque salarié concerné au titre de l'ensemble de sa rémunération versée au moment du paiement de cette durée de travail supplémentaire et ne peuvent dépasser ce montant.
\n
IV.-Les déductions mentionnées aux I et II sont cumulables avec des exonérations de cotisations patronales de sécurité sociale dans la limite des cotisations patronales de sécurité sociale, ainsi que des contributions patronales recouvrées suivant les mêmes règles, restant dues par l'employeur au titre de l'ensemble de la rémunération du salarié concerné.
\n
Le bénéfice des déductions mentionnées aux I et II du présent article est subordonné au respect des conditions prévues au III de l'article 81 quater du code général des impôts.
\n
Le bénéfice de la majoration mentionnée au I du présent article est subordonné au respect du règlement (CE) n° 1998 / 2006 de la Commission, du 15 décembre 2006, concernant l'application des articles 87 et 88 du traité aux aides de minimis.
\n
V.-Le bénéfice des déductions mentionnées aux I et II est subordonné au respect des obligations déclaratives prévues par le IV de l'article L. 241-17.\n
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art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - 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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - 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art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006267441", "@num": "1", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000017730737", "@num": "12", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGITEXT000029048008", "#text": "Arrêté du 16 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029044867", "@nortexte": "AFSS1411337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-16" }, { "@id": "LEGIARTI000029995485", "@num": "20", "#text": "LOI n°2014-1653 du 29 décembre 2014 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@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": "LEGITEXT000037446854", "#text": "Décret n°2018-821 du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000038794987", "@num": "1", "#text": "Arrêté du 8 juillet 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038792381", "@nortexte": "CPAS1905753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-08" }, { "@id": "LEGIARTI000043314461", "@num": "50-10", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000041765473", "@num": "2", "#text": "Décret n°2020-361 du 27 mars 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041763397", "@nortexte": "MTRD2005604D", "@numtexte": "2020-361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-27" }, { "@id": "LEGIARTI000042706896", "@num": "4", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042488125", "@num": "4", "#text": "Décret n°2020-1049 du 14 août 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042237991", "@nortexte": "ECOI2021099D", "@numtexte": "2020-1049", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - 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I.-Les cotisations à la charge de l'employeur au titre des assurances sociales, des accidents du travail et des maladies professionnelles et des allocations familiales qui sont assises sur les gains et rémunérations tels que définis à l'article L. 242-1, versés au cours d'un mois civil aux salariés, font l'objet d'une réduction.

II.-Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 351-12 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs et, jusqu'au 31 décembre 2005, par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de La Poste et à France Télécom.

Cette réduction n'est pas applicable aux gains et rémunérations versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.

III.-Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre le salaire minimum de croissance calculé pour un mois sur la base de la durée légale du travail et la rémunération mensuelle du salarié telle que définie à l'article L. 242-1, hors rémunération des heures complémentaires et supplémentaires dans la limite, en ce qui concerne la majoration salariale correspondante, des taux de 25 % ou 50 %, selon le cas, prévus au I de l'article L. 212-5 du code du travail et à l'article L. 713-6 du code rural et hors rémunération des temps de pause, d'habillage et de déshabillage versée en application d'une convention ou d'un accord collectif étendu en vigueur au 11 octobre 2007. Pour les salariés qui ne sont pas employés à temps plein ou qui ne sont pas employés sur tout le mois, le salaire minimum de croissance pris en compte est celui qui correspond à la durée de travail prévue au contrat.

Le décret prévu à l'alinéa précédent précise les modalités de calcul de la réduction dans le cas des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.

Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0, 26. Il est atteint pour une rémunération égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération égale au salaire minimum de croissance majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.

Pour les gains et rémunérations versés à compter du 1er juillet 2007 par les employeurs de un à dix-neuf salariés au sens des articles L. 620-10 et L. 620-11 du code du travail, le coefficient maximal est de 0, 281. Ce coefficient est atteint et devient nul dans les conditions mentionnées à l'alinéa précédent.

Ce coefficient maximal de 0, 281 est également applicable aux groupements d'employeurs visés à l'article L. 127-1 du code du travail pour les salariés exclusivement mis à la disposition, au cours d'un même mois, des membres de ces groupements qui ont un effectif de dix-neuf salariés au plus au sens de l'article L. 620-10 du code du travail.

IV.-Dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.

V.-Le bénéfice des dispositions du présent article est cumulable :

1° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;

2° Avec les déductions forfaitaires prévues à l'article L. 241-18.

Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception des cas prévus aux 1° et 2°, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.

VI.-L'employeur doit tenir à disposition des organismes de recouvrement des cotisations un document en vue du contrôle du respect des dispositions du présent article. Le contenu et la forme de ce document sont précisés par décret.

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art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019866333", "@num": "26", "#text": "LOI n°2008-1258\n du 3 décembre 2008 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGITEXT000029048008", "#text": "Arrêté du 16 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029044867", "@nortexte": "AFSS1411337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-16" }, { "@id": "LEGIARTI000029995485", "@num": "20", "#text": "LOI n°2014-1653 du 29 décembre 2014 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@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": "LEGITEXT000037446854", "#text": "Décret n°2018-821 du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000038794987", "@num": "1", "#text": "Arrêté du 8 juillet 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038792381", "@nortexte": "CPAS1905753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-08" }, { "@id": "LEGIARTI000043314461", "@num": "50-10", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000041765473", "@num": "2", "#text": "Décret n°2020-361 du 27 mars 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000041763397", "@nortexte": "MTRD2005604D", "@numtexte": "2020-361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-27" }, { "@id": "LEGIARTI000042706896", "@num": "4", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042488125", "@num": "4", "#text": "Décret n°2020-1049 du 14 août 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042237991", "@nortexte": "ECOI2021099D", "@numtexte": "2020-1049", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000049430941", "@num": "8", "#text": "Arrêté du 15 avril 2024 - 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II.-Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 5424-1 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs et, jusqu'au 31 décembre 2005, par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de La Poste et à France Télécom.

Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération égale au salaire minimum de croissance majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.

Pour les gains et rémunérations versés à compter du 1er juillet 2007 par les employeurs de un à dix-neuf salariés au sens des articles L. 620-10 et L. 620-11 du code du travail, le coefficient maximal est de 0,281. Ce coefficient est atteint et devient nul dans les conditions mentionnées à l'alinéa précédent.

Ce coefficient maximal de 0,281 est également applicable aux groupements d'employeurs visés à l'article L. 127-1 du code du travail pour les salariés exclusivement mis à la disposition, au cours d'un même mois, des membres de ces groupements qui ont un effectif de dix-neuf salariés au plus au sens de l'article L. 620-10 du code du travail.

Lorsque l'employeur n'a pas rempli au cours d'une année civile l'obligation définie au 1° de l'article L. 2242-8 du code du travail dans les conditions prévues aux articles L. 2242-1 à L. 2242-4 du même code, le montant de la réduction est diminué de 10 % au titre des rémunérations versées cette même année. Il est diminué de 100 % lorsque l'employeur ne remplit pas cette obligation pour la troisième année consécutive.

V.-Le bénéfice des dispositions du présent article est cumulable :

1° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;

2° Avec les déductions forfaitaires prévues à l'article L. 241-18.

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Loi n° 2008-1258, article 27-IV : le I du présent article entre en vigueur à compter d'une date fixée par décret pris au vu du rapport mentionné au premier alinéa du III, au plus tard le 1er janvier 2011, sauf si le ratio mentionné au 2° du III a diminué d'au moins 50 % depuis la date de publication de la présente loi. Un décret pris après avis de la Commission nationale de la négociation collective ajuste dans ce dernier cas le calendrier de mise en œuvre des dispositions du I.

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art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019866335", "@num": "27", "#text": "LOI n°2008-1258\r\n du 3 décembre 2008 - art. 27 I", "@sens": "source", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000023314241", "@num": "2", "#text": "Arrêté du 22 décembre 2010 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311655", "@nortexte": "BCRS1033409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000025340425", "@num": "1", "#text": "Décret n°2012-184\n du 7 février 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025338853", "@nortexte": "ETSD1202686D", "@numtexte": "2012-184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-07" }, { "@id": "LEGITEXT000029048008", "#text": "Arrêté du 16 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029044867", "@nortexte": "AFSS1411337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-16" }, { "@id": "LEGIARTI000029995485", "@num": "20", "#text": "LOI n°2014-1653 du 29 décembre 2014 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988689", "@nortexte": "FCPX1422366L", "@numtexte": "2014-1653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030043931", "#text": "DÉCRET n°2014-1688 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002333", "@nortexte": "FCPS1428827D", "@numtexte": "2014-1688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000031666166", "@num": "17", "#text": "LOI n°2015-1702 du 21 décembre 2015 - 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I.-Les cotisations à la charge de l'employeur au titre des assurances sociales et des allocations familiales qui sont assises sur les gains et rémunérations inférieurs au salaire minimum de croissance majoré de 60 %, font l'objet d'une réduction dégressive.

III.-Le montant de la réduction est calculé chaque année civile, pour chaque salarié, selon des modalités fixées par décret. Il est égal au produit de la rémunération annuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre le salaire de référence défini au deuxième alinéa calculé pour un mois sur la base de la durée légale du travail et la rémunération annuelle du salarié telle que définie à l'article L. 242-1, hors rémunération des heures complémentaires et supplémentaires dans la limite, en ce qui concerne la majoration salariale correspondante, des taux de 25 % ou 50 %, selon le cas, prévus au I de l'article L. 212-5 du code du travail et à l'article L. 713-6 du code rural et hors rémunération des temps de pause, d'habillage et de déshabillage versée en application d'une convention ou d'un accord collectif étendu en vigueur au 11 octobre 2007 et le salaire minimum de croissance calculé pour un an sur la base de la durée légale du travail. Lorsque le salarié est soumis à un régime d'heures d'équivalences payées à un taux majoré en application d'une convention ou d'un accord collectif étendu en vigueur au 1er janvier 2010, la majoration salariale correspondante est également déduite de la rémunération annuelle du salarié dans la limite d'un taux de 25 %. Pour les salariés qui ne sont pas employés à temps plein ou qui ne sont pas employés sur toute l'année, le salaire de référence mentionné au deuxième alinéa pris en compte est celui qui correspond à la durée de travail prévue au contrat.

Le salaire de référence est le salaire minimum national professionnel des salariés sans qualification applicable à l'entreprise au sens du 4° du II de l'article L. 2261-22 du code du travail dans la limite du montant du salaire minimum de croissance applicable. Toutefois, ce salaire de référence est réputé égal au salaire minimum de croissance en vigueur lorsque le salaire minimum national professionnel des salariés sans qualification a été porté à un niveau égal ou supérieur au salaire minimum de croissance au cours des deux années civiles précédant l'année civile au titre de laquelle le montant de la réduction est calculé. Un décret fixe les modalités de détermination de ce salaire de référence.

La valeur maximale du coefficient est de 0,26. Elle est atteinte lorsque le rapport mentionné au premier alinéa du présent III est égal à 1. La valeur du coefficient devient nulle lorsque ce rapport est égal à 1,6.

Pour les gains et rémunérations versés, la valeur maximale du coefficient est de 0,26. Cette valeur est atteinte et devient nulle pour une rémunération égale au salaire de référence mentionné au deuxième alinéa. Cette valeur est atteinte et devient nulle pour une rémunération égale au salaire de référence mentionné au deuxième alinéa majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.

Pour les gains et rémunérations versés par les employeurs de un à dix-neuf salariés au sens des articles L. 620-10 et L. 620-11 du code du travail, la valeur maximale du coefficient est de 0,281. Cette valeur est atteinte et devient nulle bv dans les conditions mentionnées à l'alinéa précédent.

Cette valeur maximale de 0,281 est également applicable aux groupements d'employeurs visés à l'article L. 127-1 du code du travail pour les salariés mis à la disposition, pour plus de la moitié du temps de travail effectué sur l'année, des membres de ces groupements qui ont un effectif de dix-neuf salariés au plus au sens de l'article L. 620-10 du code du travail.

IV.-Pour les salariés pour lesquels l'employeur est tenu à l'obligation d'indemnisation compensatrice de congé payé prévue à l'article L. 1251-19 du code du travail et dans les professions dans lesquelles le paiement des congés des salariés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de compensation prévues à l'article L. 223-16 du code du travail, le montant de la réduction déterminée selon les modalités prévues au III est majoré d'un taux fixé par décret. La réduction prévue au présent article n'est pas applicable aux cotisations dues au titre de ces indemnités par lesdites caisses de compensation.

V.-Les modalités selon lesquelles les cotisations dues au titre des rémunérations versées au cours d'un mois civil tiennent compte de cette réduction ainsi que les modalités de régularisation du différentiel éventuel entre la somme des montants de la réduction appliquée au cours de l'année et le montant calculé pour l'année sont précisées par décret.

VI.-Le bénéfice des dispositions du présent article est cumulable :

1° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;

2° Avec les déductions forfaitaires prévues à l'article L. 241-18.

VII.-Lorsque l'employeur n'a pas rempli au cours d'une année civile l'obligation définie au 1° de l'article L. 2242-8 du code du travail dans les conditions prévues aux articles L. 2242-1 à L. 2242-4 du même code, le montant de la réduction est diminué de 10 % au titre des rémunérations versées cette même année. Il est diminué de 100 % lorsque l'employeur ne remplit pas cette obligation pour la troisième année consécutive.

VIII.-Le montant de la réduction est imputé sur les cotisations de sécurité sociale mentionnées au I dans des conditions définies par arrêté.

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art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000021580143", "@num": "115", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 115", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - 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II.-Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 5424-1 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs et, jusqu'au 31 décembre 2005, par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de La Poste et à France Télécom.

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III.-Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre le salaire minimum de croissance calculé pour un mois sur la base de la durée légale du travail et la rémunération mensuelle du salarié telle que définie à l'article L. 242-1, hors rémunération des heures complémentaires et supplémentaires dans la limite, en ce qui concerne la majoration salariale correspondante, des taux de 25 % ou 50 %, selon le cas, prévus au I de l'article L. 212-5 du code du travail et à l'article L. 713-6 du code rural et hors rémunération des temps de pause, d'habillage et de déshabillage versée en application d'une convention ou d'un accord collectif étendu en vigueur au 11 octobre 2007. Lorsque le salarié est soumis à un régime d'heures d'équivalences payées à un taux majoré en application d'une convention ou d'un accord collectif étendu en vigueur au 1er janvier 2010, la majoration salariale correspondante est également déduite de la rémunération mensuelle du salarié dans la limite d'un taux de 25 %. Pour les salariés qui ne sont pas employés à temps plein ou qui ne sont pas employés sur tout le mois, le salaire minimum de croissance pris en compte est celui qui correspond à la durée de travail prévue au contrat.

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Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération égale au salaire minimum de croissance majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.

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Pour les gains et rémunérations versés à compter du 1er juillet 2007 par les employeurs de un à dix-neuf salariés au sens des articles L. 620-10 et L. 620-11 du code du travail, le coefficient maximal est de 0,281. Ce coefficient est atteint et devient nul dans les conditions mentionnées à l'alinéa précédent.

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Ce coefficient maximal de 0,281 est également applicable aux groupements d'employeurs visés à l'article L. 127-1 du code du travail pour les salariés exclusivement mis à la disposition, au cours d'un même mois, des membres de ces groupements qui ont un effectif de dix-neuf salariés au plus au sens de l'article L. 620-10 du code du travail.

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V.-Le bénéfice des dispositions du présent article est cumulable :

\n
\n

1° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;

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2° Avec les déductions forfaitaires prévues à l'article L. 241-18.

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" } }, "LEGIARTI000022267358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-12-22", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022267358", "URL": "article/LEGI/ARTI/00/00/22/26/73/LEGIARTI000022267358.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006420854", "@num": "2", "#text": "LOI n° 90-568 du 2 juillet 1990 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021277755", "@num": "1", "#text": "Décret n°2009-1396\n du 16 novembre 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000021276669", "@nortexte": "ECED0925147D", "@numtexte": "2009-1396", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-16" }, { "@id": "LEGIARTI000022134417", "@num": "2", "#text": "Décret n°2010-400\n du 23 avril 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022133487", "@nortexte": "AGRS1009699D", "@numtexte": "2010-400", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-23" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000023314244", "@num": "1", "#text": "Arrêté du 22 décembre 2010 - 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II.-Cette réduction est appliquée aux gains et rémunérations versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 351-4 du code du travail et aux salariés mentionnés au 3° de l'article L. 5424-1 du même code, à l'exception des gains et rémunérations versés par les particuliers employeurs et, jusqu'au 31 décembre 2005, par l'organisme mentionné à l'article 2 de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de La Poste et à France Télécom.

III.-Le montant de la réduction est calculé chaque mois civil, pour chaque salarié. Il est égal au produit de la rémunération mensuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre le salaire minimum de croissance calculé pour un mois sur la base de la durée légale du travail et la rémunération mensuelle du salarié telle que définie à l'article L. 242-1, hors rémunération des heures complémentaires et supplémentaires dans la limite, en ce qui concerne la majoration salariale correspondante, des taux de 25 % ou 50 %, selon le cas, prévus au I de l'article L. 212-5 du code du travail et à l'article L. 713-6 du code rural et de la pêche maritime et hors rémunération des temps de pause, d'habillage et de déshabillage versée en application d'une convention ou d'un accord collectif étendu en vigueur au 11 octobre 2007. Lorsque le salarié est soumis à un régime d'heures d'équivalences payées à un taux majoré en application d'une convention ou d'un accord collectif étendu en vigueur au 1er janvier 2010, la majoration salariale correspondante est également déduite de la rémunération mensuelle du salarié dans la limite d'un taux de 25 %. Pour les salariés qui ne sont pas employés à temps plein ou qui ne sont pas employés sur tout le mois, le salaire minimum de croissance pris en compte est celui qui correspond à la durée de travail prévue au contrat.

Pour les gains et rémunérations versés à compter du 1er juillet 2005, le coefficient maximal est de 0,26. Il est atteint pour une rémunération égale au salaire minimum de croissance. Ce coefficient devient nul pour une rémunération égale au salaire minimum de croissance majoré de 60 %. Pour les gains et rémunérations versés avant cette date, les dispositions du présent article s'appliquent sous réserve de celles de l'article 10 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi.

Pour les gains et rémunérations versés à compter du 1er juillet 2007 par les employeurs de un à dix-neuf salariés au sens des articles L. 620-10 et L. 620-11 du code du travail, le coefficient maximal est de 0,281. Ce coefficient est atteint et devient nul dans les conditions mentionnées à l'alinéa précédent.

Ce coefficient maximal de 0,281 est également applicable aux groupements d'employeurs visés à l'article L. 127-1 du code du travail pour les salariés exclusivement mis à la disposition, au cours d'un même mois, des membres de ces groupements qui ont un effectif de dix-neuf salariés au plus au sens de l'article L. 620-10 du code du travail.

V.-Le bénéfice des dispositions du présent article est cumulable :

1° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;

2° Avec les déductions forfaitaires prévues à l'article L. 241-18.

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I.-Toute heure supplémentaire ou toute autre durée de travail, à l'exception des heures complémentaires, effectuée par les salariés mentionnés au II de l'article L. 241-13 du présent code, lorsque sa rémunération entre dans le champ d'application du I de l'article 81 quater du code général des impôts, ouvre droit à une déduction forfaitaire des cotisations patronales à hauteur d'un montant fixé par décret. Ce montant peut être majoré dans les entreprises employant au plus vingt salariés.

II.-Une déduction forfaitaire égale à sept fois le montant défini au I est également applicable pour chaque jour de repos auquel renonce un salarié dans les conditions prévues par le second alinéa du 1° du I du même article 81 quater.

III.-Les déductions mentionnées aux I et II sont imputées sur les sommes dues par les employeurs aux organismes de recouvrement mentionnés aux articles L. 213-1 du présent code et L. 725-3 du code rural et de la pêche maritime pour chaque salarié concerné au titre de l'ensemble de sa rémunération versée au moment du paiement de cette durée de travail supplémentaire et ne peuvent dépasser ce montant.

IV.-Les déductions mentionnées aux I et II sont cumulables avec des exonérations de cotisations patronales de sécurité sociale dans la limite des cotisations patronales de sécurité sociale, ainsi que des contributions patronales recouvrées suivant les mêmes règles, restant dues par l'employeur au titre de l'ensemble de la rémunération du salarié concerné.

Le bénéfice des déductions mentionnées aux I et II du présent article est subordonné au respect des conditions prévues au III de l'article 81 quater du code général des impôts.

Le bénéfice de la majoration mentionnée au I du présent article est subordonné au respect du règlement (CE) n° 1998 / 2006 de la Commission, du 15 décembre 2006, concernant l'application des articles 87 et 88 du traité aux aides de minimis.

V.-Le bénéfice des déductions mentionnées aux I et II est subordonné au respect des obligations déclaratives prévues par le IV de l'article L. 241-17.\n

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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - 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III.-Le montant de la réduction est calculé chaque année civile, pour chaque salarié, selon des modalités fixées par décret. Il est égal au produit de la rémunération annuelle, telle que définie à l'article L. 242-1 par un coefficient. Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre la rémunération annuelle du salarié telle que définie à l'article L. 242-1, hors rémunération des heures complémentaires et supplémentaires dans la limite, en ce qui concerne la majoration salariale correspondante, des taux de 25 % ou 50 %, selon le cas, prévus au I de l'article L. 212-5 du code du travail et à l'article L. 713-6 du code rural et de la pêche maritime et hors rémunération des temps de pause, d'habillage et de déshabillage versée en application d'une convention ou d'un accord collectif étendu en vigueur au 11 octobre 2007, et le salaire minimum de croissance calculé pour un an sur la base de la durée légale du travail. Lorsque le salarié est soumis à un régime d'heures d'équivalences payées à un taux majoré en application d'une convention ou d'un accord collectif étendu en vigueur au 1er janvier 2010, la majoration salariale correspondante est également déduite de la rémunération annuelle du salarié dans la limite d'un taux de 25 %. Pour les salariés qui ne sont pas employés à temps plein ou qui ne sont pas employés sur toute l'année, le salaire minimum de croissance pris en compte est celui qui correspond à la durée de travail prévue au contrat.

Pour les gains et rémunérations versés par les employeurs de un à dix-neuf salariés au sens des articles L. 620-10 et L. 620-11 du code du travail, la valeur maximale du coefficient est de 0,281. Cette valeur est atteinte et devient nulle dans les conditions mentionnées à l'alinéa précédent.

VI.-Le bénéfice des dispositions du présent article est cumulable :

1° Avec la réduction forfaitaire prévue à l'article L. 241-14 ;

2° Avec les déductions forfaitaires prévues à l'article L. 241-18.

VIII.-Le montant de la réduction est imputé sur les cotisations de sécurité sociale mentionnées au I dans des conditions définies par arrêté.

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" } }, "LEGIARTI000023383974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-23", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023383974", "URL": "article/LEGI/ARTI/00/00/23/38/39/LEGIARTI000023383974.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-1657 du 29 décembre 2010, article 201 : Le présent article s'applique aux cotisations et contributions sociales dues à compter du 1er janvier 2011.

Article L741-15 AUTONOME MODIFIE, en vigueur du 01/09/2018 au 01/01/2019 (Code rural et de la pêche maritime)