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Les recettes du fonds sont constituées par une fraction du produit de la contribution sociale généralisée, dans les conditions prévues à l'article L. 131-8.

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Il est créé un fonds dont la mission est de compenser le coût, pour la sécurité sociale, des exonérations de cotisations patronales aux régimes de base de sécurité sociale mentionnées à l'article L. 131-9 et d'améliorer le financement de la sécurité sociale par la réforme des cotisations patronales.
\n
Ce fonds, dénommé Fonds de financement de la réforme des cotisations patronales de sécurité sociale, est un établissement public national à caractère administratif. Un décret en Conseil d'Etat fixe la composition du conseil d'administration, constitué de représentants de l'Etat, ainsi que la composition du conseil de surveillance, comprenant notamment des membres du Parlement et des représentants des organisations syndicales de salariés et des organisations d'employeurs les plus représentatives au plan national. Ce décret en Conseil d'Etat fixe également les conditions de fonctionnement et de gestion du fonds.
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Le Gouvernement remet chaque année, avant le 1er octobre, un rapport aux commissions compétentes des assemblées sur les conditions d'application de l'article L. 131-7.
\n
Ce rapport retrace notamment :
\n
- les différentes mesures donnant lieu à compensation, réparties par nature ;
\n
- les différentes mesures ne donnant pas lieu à compensation intégrale ;
\n
- la ventilation des mesures de compensation par branche et par régime de base obligatoire ;
\n
- l'évolution des mesures de compensation sur les trois derniers exercices clos, l'exercice en cours et l'exercice à venir ;
\n
- les mesures donnant lieu à application du principe de compensation envisagées pour l'année à venir ;
\n
- le montant des créances sur l'Etat détenues par les organismes de sécurité sociale ou par les fonds concourant à leur financement au titre de l'application des dispositions de l'article L. 131-7.
" } }, "LEGIARTI000006740130": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740130", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740130.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L08AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@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": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006658278", "@num": "1", "#text": "Loi n°96-502 du 11 juin 1996 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000741799", "@nortexte": "TASX9601538L", "@numtexte": "96-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-06-11" }, { "@id": "LEGIARTI000006658280", "@num": "3", "#text": "Loi n°96-502 du 11 juin 1996 - art. 3 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000741799", "@nortexte": "TASX9601538L", "@numtexte": "96-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-06-11" }, { "@id": "LEGIARTI000006657863", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGIARTI000006758193", "@num": "5", "#text": "Loi n°99-1140 du 29 décembre 1999 - 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I. - Par dérogation aux dispositions des articles L. 131-7 et L. 139-2, le financement des mesures définies aux articles L. 241-13 et L. 241-6-4, 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, aux articles 1er et 3 de la loi n° 96-502 du 11 juin 1996 tendant à favoriser l'emploi par l'aménagement et la réduction conventionnels du temps de travail et à l'article 13 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi, est assuré par une affectation d'impôts et de taxes aux régimes de sécurité sociale.
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II. - Les impôts et taxes mentionnés au I sont :
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1° Une fraction égale à 95 % de la taxe sur les salaires, mentionnée à l'article 231 du code général des impôts, nette des frais d'assiette et de recouvrement déterminés dans les conditions prévues au III de l'article 1647 du même code ;
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2° Le droit sur les bières et les boissons non alcoolisées, mentionné à l'article 520 A du même code ;
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3° Le droit de circulation sur les vins, cidres, poirés et hydromels, mentionné à l'article 438 du même code ;
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4° Le droit de consommation sur les produits intermédiaires, mentionné à l'article 402 bis du même code ;
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5° Les droits de consommation sur les alcools, mentionnés au I de l'article 403 du même code ;
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6° La taxe sur les contributions patronales au financement de la prévoyance complémentaire, mentionnée à l'article L. 137-1 du présent code ;
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7° La taxe sur les primes d'assurance automobile, mentionnée à l'article L. 137-6 du présent code ;
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8° La taxe sur la valeur ajoutée brute collectée par les commerçants de gros en produits pharmaceutiques, dans des conditions fixées par décret ;
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9° La taxe sur la valeur ajoutée brute collectée par les fournisseurs de tabacs, dans des conditions fixées par décret.
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III. - 1. Bénéficient de l'affectation des impôts et taxes définis au II les caisses et régimes de sécurité sociale suivants :
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1° La Caisse nationale de l'assurance maladie des travailleurs salariés ;
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2° La Caisse nationale d'allocations familiales ;
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3° La Caisse nationale d'assurance vieillesse des travailleurs salariés ;
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4° La Caisse centrale de la mutualité sociale agricole ;
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5° L'Etablissement national des invalides de la marine ;
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6° La Caisse de retraite et de prévoyance des clercs et employés de notaires ;
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7° La Caisse autonome nationale de sécurité sociale dans les mines ;
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8° Les régimes de sécurité sociale d'entreprise de la Société nationale des chemins de fer français et de la Régie autonome des transports parisiens.
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Les régimes et caisses de sécurité sociale concernés par les mesures d'allégement général de cotisations sociales mentionnées au I bénéficient d'une quote-part des recettes mentionnées au II au prorata de la part relative de chacun d'entre eux dans la perte de recettes en 2006 liée aux mesures d'allégement général de cotisations sociales mentionnées au I.
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Cette quote-part est fixée à titre provisoire par un arrêté conjoint des ministres chargés du budget et de la sécurité sociale, pris avant le 1er janvier 2006 sur la base des dernières données disponibles. Cette quote-part sera définitivement arrêtée dans les mêmes conditions avant 1er juillet 2007 sur la base des données effectives de l'année 2006.
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2. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser le produit des taxes et des impôts mentionnés au II et d'effectuer sa répartition entre les caisses et régimes de sécurité sociale mentionnés au présent III conformément à l'arrêté mentionné au 1.
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3. Un arrêté des ministres chargés du budget, de la sécurité sociale et de l'agriculture adapte les règles comptables prises en application de l'article L. 114-5 du présent code pour le rattachement des impôts et des taxes mentionnés au II.
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IV. - En cas d'écart constaté entre le produit en 2006 des impôts et taxes affectés et le montant définitif de la perte de recettes liée aux allégements de cotisations sociales mentionnés au I pour cette même année, cet écart fait l'objet d'une régularisation, au titre de l'année 2006, par la plus prochaine loi de finances suivant la connaissance du montant définitif de la perte.
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Toute modification en 2006 du champ ou des modalités de calcul des mesures d'allégement général de cotisations sociales mentionnées au I donnera lieu, si besoin, à un ajustement de la liste des impôts et taxes affectés en application du présent article.
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V. - Le Gouvernement remettra au Parlement en 2008 et 2009 un rapport retraçant, au titre de l'année précédente, d'une part, les recettes des impôts et taxes affectés aux caisses et régimes mentionnés au III en application du présent article et, d'autre part, le montant constaté de la perte de recettes liée aux mesures d'allégements de cotisations sociales mentionnées au I. En cas d'écart supérieur à 2 % entre ces deux montants, ce rapport est transmis par le Gouvernement à une commission présidée par un magistrat de la Cour des comptes, désigné par le Premier président de la Cour des comptes et comportant des membres de l'Assemblée nationale, du Sénat, des représentants des ministres en charge de la sécurité sociale et du budget, ainsi que des personnalités qualifiées, qui lui donne un avis sur d'éventuelles mesures d'ajustement.
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En cas de modification du champ ou des modalités de calcul des mesures d'allégement général des cotisations sociales mentionnées au I, cette commission donne également son avis au Gouvernement sur d'éventuelles mesures d'ajustement.
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I. - Par dérogation aux dispositions des articles L. 131-7 et L. 139-2, le financement des mesures définies aux articles L. 241-13 et L. 241-6-4, 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, aux articles 1er et 3 de la loi n° 96-502 du 11 juin 1996 tendant à favoriser l'emploi par l'aménagement et la réduction conventionnels du temps de travail et à l'article 13 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi, est assuré par une affectation d'impôts et de taxes aux régimes de sécurité sociale.
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II. - Les impôts et taxes mentionnés au I sont :
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1° Une fraction égale à 95 % de la taxe sur les salaires, mentionnée à l'article 231 du code général des impôts, nette des frais d'assiette et de recouvrement déterminés dans les conditions prévues au III de l'article 1647 du même code ;
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2° Le droit sur les bières et les boissons non alcoolisées, mentionné à l'article 520 A du même code ;
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3° Le droit de circulation sur les vins, cidres, poirés et hydromels, mentionné à l'article 438 du même code ;
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4° Le droit de consommation sur les produits intermédiaires, mentionné à l'article 402 bis du même code ;
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5° Les droits de consommation sur les alcools, mentionnés au I de l'article 403 du même code ;
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6° La taxe sur les contributions patronales au financement de la prévoyance complémentaire, mentionnée à l'article L. 137-1 du présent code ;
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7° La taxe sur les primes d'assurance automobile, mentionnée à l'article L. 137-6 du présent code ;
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8° La taxe sur la valeur ajoutée brute collectée par les commerçants de gros en produits pharmaceutiques, dans des conditions fixées par décret ;
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9° La taxe sur la valeur ajoutée brute collectée par les fournisseurs de tabacs, dans des conditions fixées par décret.
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III. - 1. Bénéficient de l'affectation des impôts et taxes définis au II les caisses et régimes de sécurité sociale suivants :
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1° La Caisse nationale de l'assurance maladie des travailleurs salariés ;
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2° La Caisse nationale d'allocations familiales ;
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3° La Caisse nationale d'assurance vieillesse des travailleurs salariés ;
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4° La Caisse centrale de la mutualité sociale agricole ;
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5° L'Etablissement national des invalides de la marine ;
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6° La Caisse de retraite et de prévoyance des clercs et employés de notaires ;
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7° La Caisse autonome nationale de sécurité sociale dans les mines ;
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8° Les régimes de sécurité sociale d'entreprise de la Société nationale des chemins de fer français et de la Régie autonome des transports parisiens.
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Les régimes et caisses de sécurité sociale concernés par les mesures d'allégement général de cotisations sociales mentionnées au I bénéficient d'une quote-part des recettes mentionnées au II au prorata de la part relative de chacun d'entre eux dans la perte de recettes en 2006 liée aux mesures d'allégement général de cotisations sociales mentionnées au I.
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Cette quote-part est fixée à titre provisoire par un arrêté conjoint des ministres chargés du budget et de la sécurité sociale, pris avant le 1er janvier 2006 sur la base des dernières données disponibles. Cette quote-part sera définitivement arrêtée dans les mêmes conditions avant 1er juillet 2007 sur la base des données effectives de l'année 2006.
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2. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser le produit des taxes et des impôts mentionnés au II et d'effectuer sa répartition entre les caisses et régimes de sécurité sociale mentionnés au présent III conformément à l'arrêté mentionné au 1.
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3. Un arrêté des ministres chargés du budget, de la sécurité sociale et de l'agriculture adapte les règles comptables prises en application de l'article L. 114-5 du présent code pour le rattachement des impôts et des taxes mentionnés au II.
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IV. - En cas d'écart constaté entre le produit en 2006 des impôts et taxes affectés et le montant définitif de la perte de recettes liée aux allégements de cotisations sociales mentionnés au I pour cette même année, cet écart fait l'objet d'une régularisation, au titre de l'année 2006, par la plus prochaine loi de finances suivant la connaissance du montant définitif de la perte.
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Toute modification en 2006 du champ ou des modalités de calcul des mesures d'allégement général de cotisations sociales mentionnées au I donnera lieu, si besoin, à un ajustement de la liste des impôts et taxes affectés en application du présent article.
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A compter de l'exercice 2007, en cas d'écart positif entre le produit des impôts et taxes mentionnées au II et le montant de la perte de recettes liée aux allégements généraux mentionnés au I, le montant correspondant à cet écart est affecté à la sécurité sociale, dans les conditions fixées par la loi de financement de la sécurité sociale. En 2007, il est affecté à la Caisse nationale d'assurance maladie des travailleurs salariés et fixé par arrêté des ministres chargés du budget et de la sécurité sociale.
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A compter de l'exercice 2007, en cas d'écart négatif entre le produit des impôts et taxes mentionnées au II et le montant de la perte de recettes liée aux allégements généraux mentionnés au I, le montant correspondant à cet écart fait l'objet d'une régularisation par la plus prochaine loi de finances suivant la connaissance du montant définitif de la perte.
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V. - Le Gouvernement remettra au Parlement en 2008 et 2009 un rapport retraçant, au titre de l'année précédente, d'une part, les recettes des impôts et taxes affectés aux caisses et régimes mentionnés au III en application du présent article et, d'autre part, le montant constaté de la perte de recettes liée aux mesures d'allégements de cotisations sociales mentionnées au I. En cas d'écart supérieur à 2 % entre ces deux montants, ce rapport est transmis par le Gouvernement à une commission présidée par un magistrat de la Cour des comptes, désigné par le Premier président de la Cour des comptes et comportant des membres de l'Assemblée nationale, du Sénat, des représentants des ministres en charge de la sécurité sociale et du budget, ainsi que des personnalités qualifiées, qui lui donne un avis sur d'éventuelles mesures d'ajustement.
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En cas de modification du champ ou des modalités de calcul des mesures d'allégement général des cotisations sociales mentionnées au I, cette commission donne également son avis au Gouvernement sur d'éventuelles mesures d'ajustement.
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I. - Par dérogation aux dispositions des articles L. 131-7 et L. 139-2, le financement des mesures définies aux articles L. 241-13 et L. 241-6-4, 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, aux articles 1er et 3 de la loi n° 96-502 du 11 juin 1996 tendant à favoriser l'emploi par l'aménagement et la réduction conventionnels du temps de travail et à l'article 13 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi, est assuré par une affectation d'impôts et de taxes aux régimes de sécurité sociale.
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II. - Les impôts et taxes mentionnés au I sont :
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1° Une fraction égale à 95 % de la taxe sur les salaires, mentionnée à l'article 231 du code général des impôts, nette des frais d'assiette et de recouvrement déterminés dans les conditions prévues au III de l'article 1647 du même code ;
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2° Le droit sur les bières et les boissons non alcoolisées, mentionné à l'article 520 A du même code ;
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3° Le droit de circulation sur les vins, cidres, poirés et hydromels, mentionné à l'article 438 du même code ;
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4° Le droit de consommation sur les produits intermédiaires, mentionné à l'article 402 bis du même code ;
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5° Les droits de consommation sur les alcools, mentionnés au I de l'article 403 du même code ;
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6° La taxe sur les contributions patronales au financement de la prévoyance complémentaire, mentionnée à l'article L. 137-1 du présent code ;
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7° La taxe sur les primes d'assurance automobile, mentionnée à l'article L. 137-6 du présent code ;
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8° La taxe sur la valeur ajoutée brute collectée par les commerçants de gros en produits pharmaceutiques, dans des conditions fixées par décret ;
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9° La taxe sur la valeur ajoutée brute collectée par les fournisseurs de tabacs, dans des conditions fixées par décret ;
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10° Une fraction égale à 3,39 % du droit de consommation sur les tabacs mentionné à l'article 575 du code général des impôts.
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III. - 1. Bénéficient de l'affectation des impôts et taxes définis au II les caisses et régimes de sécurité sociale suivants :
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1° La Caisse nationale de l'assurance maladie des travailleurs salariés ;
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2° La Caisse nationale d'allocations familiales ;
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3° La Caisse nationale d'assurance vieillesse des travailleurs salariés ;
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4° La Caisse centrale de la mutualité sociale agricole ;
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5° L'Etablissement national des invalides de la marine ;
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6° La Caisse de retraite et de prévoyance des clercs et employés de notaires ;
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7° La Caisse autonome nationale de sécurité sociale dans les mines ;
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8° Les régimes de sécurité sociale d'entreprise de la Société nationale des chemins de fer français et de la Régie autonome des transports parisiens.
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Les régimes et caisses de sécurité sociale concernés par les mesures d'allégement général de cotisations sociales mentionnées au I bénéficient d'une quote-part des recettes mentionnées au II au prorata de la part relative de chacun d'entre eux dans la perte de recettes en 2006 liée aux mesures d'allégement général de cotisations sociales mentionnées au I.
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Cette quote-part est fixée à titre provisoire par un arrêté conjoint des ministres chargés du budget et de la sécurité sociale, pris avant le 1er janvier 2006 sur la base des dernières données disponibles. Cette quote-part sera définitivement arrêtée dans les mêmes conditions avant 1er juillet 2007 sur la base des données effectives de l'année 2006.
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2. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser le produit des taxes et des impôts mentionnés au II et d'effectuer sa répartition entre les caisses et régimes de sécurité sociale mentionnés au présent III conformément à l'arrêté mentionné au 1.
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3. Un arrêté des ministres chargés du budget, de la sécurité sociale et de l'agriculture adapte les règles comptables prises en application de l'article L. 114-5 du présent code pour le rattachement des impôts et des taxes mentionnés au II.
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IV. - En cas d'écart constaté entre le produit en 2006 des impôts et taxes affectés et le montant définitif de la perte de recettes liée aux allégements de cotisations sociales mentionnés au I pour cette même année, cet écart fait l'objet d'une régularisation, au titre de l'année 2006, par la plus prochaine loi de finances suivant la connaissance du montant définitif de la perte.
\n
Toute modification en 2006 du champ ou des modalités de calcul des mesures d'allégement général de cotisations sociales mentionnées au I donnera lieu, si besoin, à un ajustement de la liste des impôts et taxes affectés en application du présent article.
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A compter de l'exercice 2007, en cas d'écart positif entre le produit des impôts et taxes mentionnées au II et le montant de la perte de recettes liée aux allégements généraux mentionnés au I, le montant correspondant à cet écart est affecté à la sécurité sociale, dans les conditions fixées par la loi de financement de la sécurité sociale. En 2007, il est affecté à la Caisse nationale d'assurance maladie des travailleurs salariés et fixé par arrêté des ministres chargés du budget et de la sécurité sociale.
\n
A compter de l'exercice 2007, en cas d'écart négatif entre le produit des impôts et taxes mentionnées au II et le montant de la perte de recettes liée aux allégements généraux mentionnés au I, le montant correspondant à cet écart fait l'objet d'une régularisation par la plus prochaine loi de finances suivant la connaissance du montant définitif de la perte.
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V. - Le Gouvernement remettra au Parlement en 2008 et 2009 un rapport retraçant, au titre de l'année précédente, d'une part, les recettes des impôts et taxes affectés aux caisses et régimes mentionnés au III en application du présent article et, d'autre part, le montant constaté de la perte de recettes liée aux mesures d'allégements de cotisations sociales mentionnées au I. En cas d'écart supérieur à 2 % entre ces deux montants, ce rapport est transmis par le Gouvernement à une commission présidée par un magistrat de la Cour des comptes, désigné par le Premier président de la Cour des comptes et comportant des membres de l'Assemblée nationale, du Sénat, des représentants des ministres en charge de la sécurité sociale et du budget, ainsi que des personnalités qualifiées, qui lui donne un avis sur d'éventuelles mesures d'ajustement.
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En cas de modification du champ ou des modalités de calcul des mesures d'allégement général des cotisations sociales mentionnées au I, cette commission donne également son avis au Gouvernement sur d'éventuelles mesures d'ajustement.
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I. - Par dérogation aux dispositions des articles L. 131-7 et L. 139-2, le financement des mesures définies aux articles L. 241-13 et L. 241-6-4, 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, aux articles 1er et 3 de la loi n° 96-502 du 11 juin 1996 tendant à favoriser l'emploi par l'aménagement et la réduction conventionnels du temps de travail et à l'article 13 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi, est assuré par une affectation d'impôts et de taxes aux régimes de sécurité sociale.
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II. - Les impôts et taxes mentionnés au I sont :
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1° Une fraction égale à 95 % de la taxe sur les salaires, mentionnée à l'article 231 du code général des impôts, nette des frais d'assiette et de recouvrement déterminés dans les conditions prévues au III de l'article 1647 du même code ;
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2° Le droit sur les bières et les boissons non alcoolisées, mentionné à l'article 520 A du même code ;
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3° Le droit de circulation sur les vins, cidres, poirés et hydromels, mentionné à l'article 438 du même code ;
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4° Le droit de consommation sur les produits intermédiaires, mentionné à l'article 402 bis du même code ;
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5° Les droits de consommation sur les alcools, mentionnés au I de l'article 403 du même code ;
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6° La taxe sur les contributions patronales au financement de la prévoyance complémentaire, mentionnée à l'article L. 137-1 du présent code ;
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7° La taxe sur les primes d'assurance automobile, mentionnée à l'article L. 137-6 du présent code ;
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8° La taxe sur la valeur ajoutée brute collectée par les commerçants de gros en produits pharmaceutiques, dans des conditions fixées par décret ;
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9° La taxe sur la valeur ajoutée brute collectée par les fournisseurs de tabacs, dans des conditions fixées par décret ;
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10° Une fraction égale à 3,39 % du droit de consommation sur les tabacs mentionné à l'article 575 du code général des impôts.
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III. - 1. Bénéficient de l'affectation des impôts et taxes définis au II les caisses et régimes de sécurité sociale suivants :
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1° La Caisse nationale de l'assurance maladie des travailleurs salariés ;
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2° La Caisse nationale d'allocations familiales ;
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3° La Caisse nationale d'assurance vieillesse des travailleurs salariés ;
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4° La Caisse centrale de la mutualité sociale agricole ;
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5° L'Etablissement national des invalides de la marine ;
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6° La Caisse de retraite et de prévoyance des clercs et employés de notaires ;
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7° La Caisse autonome nationale de sécurité sociale dans les mines ;
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8° Les régimes de sécurité sociale d'entreprise de la Société nationale des chemins de fer français et de la Régie autonome des transports parisiens.
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Les régimes et caisses de sécurité sociale concernés par les mesures d'allégement général de cotisations sociales mentionnées au I bénéficient d'une quote-part des recettes mentionnées au II au prorata de la part relative de chacun d'entre eux dans la perte de recettes en 2006 liée aux mesures d'allégement général de cotisations sociales mentionnées au I.
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Cette quote-part est fixée à titre provisoire par un arrêté conjoint des ministres chargés du budget et de la sécurité sociale, pris avant le 1er janvier 2006 sur la base des dernières données disponibles. Cette quote-part sera définitivement arrêtée dans les mêmes conditions avant 1er juillet 2007 sur la base des données effectives de l'année 2006.
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2. L'Agence centrale des organismes de sécurité sociale est chargée de centraliser le produit des taxes et des impôts mentionnés au II et d'effectuer sa répartition entre les caisses et régimes de sécurité sociale mentionnés au présent III conformément à l'arrêté mentionné au 1.
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3. Un arrêté des ministres chargés du budget, de la sécurité sociale et de l'agriculture adapte les règles comptables prises en application de l'article L. 114-5 du présent code pour le rattachement des impôts et des taxes mentionnés au II.
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IV. - En cas d'écart constaté entre le produit en 2006 des impôts et taxes affectés et le montant définitif de la perte de recettes liée aux allégements de cotisations sociales mentionnés au I pour cette même année, cet écart fait l'objet d'une régularisation, au titre de l'année 2006, par la plus prochaine loi de finances suivant la connaissance du montant définitif de la perte.
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Toute modification en 2006 du champ ou des modalités de calcul des mesures d'allégement général de cotisations sociales mentionnées au I donne lieu, si besoin, à un ajustement de la liste des impôts et taxes affectés en application du présent article.
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En cas d'écart positif constaté entre le produit en 2007 des impôts et taxes affectés mentionnés au II et le montant définitif de la perte de recettes liée aux allégements de cotisations sociales mentionnés au I pour cette même année, le montant correspondant à cet écart est affecté à la Caisse nationale d'assurance maladie des travailleurs salariés, selon des modalités fixées par arrêté des ministres chargés du budget et de la sécurité sociale.
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V. - Le Gouvernement remettra au Parlement en 2008 et 2009 un rapport retraçant, au titre de l'année précédente, d'une part, les recettes des impôts et taxes affectés aux caisses et régimes mentionnés au III en application du présent article et, d'autre part, le montant constaté de la perte de recettes liée aux mesures d'allégements de cotisations sociales mentionnées au I. En cas d'écart supérieur à 2 % entre ces deux montants, ce rapport est transmis par le Gouvernement à une commission présidée par un magistrat de la Cour des comptes, désigné par le Premier président de la Cour des comptes et comportant des membres de l'Assemblée nationale, du Sénat, des représentants des ministres en charge de la sécurité sociale et du budget, ainsi que des personnalités qualifiées, qui lui donne un avis sur d'éventuelles mesures d'ajustement.
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En cas de modification du champ ou des modalités de calcul des mesures d'allégement général des cotisations sociales mentionnées au I, cette commission donne également son avis au Gouvernement sur d'éventuelles mesures d'ajustement.
" } }, "LEGIARTI000006740210": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2003-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006740210", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740210.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X135L04AXXAC" } }, "NOTA": { "CONTENU": "

Conformément au A du XXIII de l'article 24 de la loi n° 2025-199 du 28 février 2025, les I à V, XV et XVI de l'article précité s'appliquent à compter du 1er janvier 2025.

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L135-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740176", "@num": "L135-1-1", "#text": "Code de la sécurité sociale. - art. L135-1-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037949072", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740211", "@num": "L135-5", "#text": "Code de la sécurité sociale. - art. 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Lorsque, à la clôture d'un exercice, le Fonds de solidarité vieillesse présente un résultat excédentaire, celui-ci est transféré, à hauteur d'un montant fixé par arrêté des ministres chargés de la sécurité sociale et du budget, à la Caisse nationale d'assurance vieillesse, qui l'enregistre en fonds propres dans ses comptes. L'arrêté détermine également les modalités de versement des sommes correspondantes.

" } }, "LEGIARTI000017887008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-19", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017887008", "URL": "article/LEGI/ARTI/00/00/17/88/70/LEGIARTI000017887008.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006658278", "@num": "1", "#text": "Loi n°96-502 du 11 juin 1996 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000741799", "@nortexte": "TASX9601538L", "@numtexte": "96-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-06-11" }, { "@id": "LEGIARTI000006658280", "@num": "3", "#text": "Loi n°96-502 du 11 juin 1996 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000741799", "@nortexte": "TASX9601538L", "@numtexte": "96-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-06-11" }, { "@id": "LEGIARTI000006657863", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGIARTI000006758193", "@num": "5", "#text": "Loi n°99-1140 du 29 décembre 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214048", "@nortexte": "MESX9900120L", "@numtexte": "99-1140", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006758263", "@num": "16", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006320813", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006758382", "@num": "12", "#text": "Loi n°2001-1246 du 21 décembre 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396224", "@nortexte": "MESX0100129L", "@numtexte": "2001-1246", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006321152", "@num": "37", "#text": "Loi - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321468", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000594652", "#text": "Loi n°2003-47 du 17 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000023380349", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322777", "@num": "41", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856353", "@num": "54", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 54", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824 du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363973", "@num": "82", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000027002678", "@num": "1", "#text": "Arrêté du 16 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026998854", "@nortexte": "AFSS1301477A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-16" }, { "@id": "LEGIARTI000029358936", "@num": "1", "#text": "ARRÊTÉ du 4 août 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029358116", "@nortexte": "AFSS1419213A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-04" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000032721749", "@num": "1", "#text": "Arrêté du 10 juin 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032719480", "@nortexte": "FCPS1615905A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-10" }, { "@id": "LEGITEXT000036558995", "#text": "Arrêté du 19 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000043187184", "@num": "1", "#text": "Arrêté du 25 février 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185186", "@nortexte": "SSAA2106257A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-25" }, { "@id": "LEGIARTI000053106775", "@num": "L219-1", "#text": "Code des impositions sur les biens et services - art. L219-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151079", "@num": "L314-37", "#text": "Code des impositions sur les biens et services - art. L314-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151092", "@num": "L421-167", "#text": "Code des impositions sur les biens et services - art. 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I.-Par dérogation aux dispositions des articles L. 131-7 et L. 139-2, le financement des mesures définies aux articles L. 241-13 et L. 241-6-4, 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, aux articles 1er et 3 de la loi n° 96-502 du 11 juin 1996 tendant à favoriser l'emploi par l'aménagement et la réduction conventionnels du temps de travail et à l'article 13 de la loi n° 2003-47 du 17 janvier 2003 relative aux salaires, au temps de travail et au développement de l'emploi, est assuré par une affectation d'impôts et de taxes aux régimes de sécurité sociale.

II.-Les impôts et taxes mentionnés au I sont :

1° La taxe sur les salaires, mentionnée à l'article 231 du code général des impôts, nette des frais d'assiette et de recouvrement déterminés dans les conditions prévues au III de l'article 1647 du même code ;

2° Le droit sur les bières et les boissons non alcoolisées, mentionné à l'article 520 A du même code ;

3° Le droit de circulation sur les vins, cidres, poirés et hydromels, mentionné à l'article 438 du même code ;

4° Le droit de consommation sur les produits intermédiaires, mentionné à l'article 402 bis du même code ;

5° Les droits de consommation sur les alcools, mentionnés au I de l'article 403 du même code ;

6° La taxe sur les contributions patronales au financement de la prévoyance complémentaire, mentionnée à l'article L. 137-1 du présent code ;

7° La taxe sur les primes d'assurance automobile, mentionnée à l'article L. 137-6 du présent code ;

8° La taxe sur la valeur ajoutée brute collectée par les commerçants de gros en produits pharmaceutiques, dans des conditions fixées par décret ;

9° La taxe sur la valeur ajoutée brute collectée par les fournisseurs de tabacs, dans des conditions fixées par décret ;

10° Une fraction égale à 10,26 % du droit de consommation sur les tabacs mentionné à l'article 575 du code général des impôts ;

11° Le droit de licence sur la rémunération des débitants de tabacs mentionné à l'article 568 du même code.

III.-1. Bénéficient de l'affectation des impôts et taxes définis au II les caisses et régimes de sécurité sociale suivants :

1° La Caisse nationale de l'assurance maladie des travailleurs salariés ;

2° La Caisse nationale d'allocations familiales ;

3° La Caisse nationale d'assurance vieillesse des travailleurs salariés ;

4° La Caisse centrale de la mutualité sociale agricole ;

5° L'Etablissement national des invalides de la marine ;

6° La Caisse de retraite et de prévoyance des clercs et employés de notaires ;

7° La Caisse autonome nationale de sécurité sociale dans les mines ;

8° Les régimes de sécurité sociale d'entreprise de la Société nationale des chemins de fer français et de la Régie autonome des transports parisiens.

Les régimes et caisses de sécurité sociale concernés par les mesures d'allégement général de cotisations sociales mentionnées au I bénéficient d'une quote-part des recettes mentionnées au II au prorata de la part relative de chacun d'entre eux dans la perte de recettes en 2006 liée aux mesures d'allégement général de cotisations sociales mentionnées au I.

Cette quote-part est fixée à titre provisoire par un arrêté conjoint des ministres chargés du budget et de la sécurité sociale, pris avant le 1er janvier 2006 sur la base des dernières données disponibles. Cette quote-part sera définitivement arrêtée dans les mêmes conditions avant 1er juillet 2007 sur la base des données effectives de l'année 2006.

2.L'Agence centrale des organismes de sécurité sociale est chargée de centraliser le produit des taxes et des impôts mentionnés au II et d'effectuer sa répartition entre les caisses et régimes de sécurité sociale mentionnés au présent III conformément à l'arrêté mentionné au 1.

3. Un arrêté des ministres chargés du budget, de la sécurité sociale et de l'agriculture adapte les règles comptables prises en application de l'article L. 114-5 du présent code pour le rattachement des impôts et des taxes mentionnés au II.

IV. Abrogé

V.-Le Gouvernement remettra au Parlement en 2008 et 2009 un rapport retraçant, au titre de l'année précédente, d'une part, les recettes des impôts et taxes affectés aux caisses et régimes mentionnés au III en application du présent article et, d'autre part, le montant constaté de la perte de recettes liée aux mesures d'allégements de cotisations sociales mentionnées au I. En cas d'écart supérieur à 2 % entre ces deux montants, ce rapport est transmis par le Gouvernement à une commission présidée par un magistrat de la Cour des comptes, désigné par le Premier président de la Cour des comptes et comportant des membres de l'Assemblée nationale, du Sénat, des représentants des ministres en charge de la sécurité sociale et du budget, ainsi que des personnalités qualifiées, qui lui donne un avis sur d'éventuelles mesures d'ajustement.

En cas de modification du champ ou des modalités de calcul des mesures d'allégement général des cotisations sociales mentionnées au I, cette commission donne également son avis au Gouvernement sur d'éventuelles mesures d'ajustement.

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II.-Les impôts et taxes mentionnés au I sont :

2° abrogé ;

3° abrogé ;

4° abrogé ;

5° abrogé ;

6° La taxe sur les contributions patronales au financement de la prévoyance complémentaire, mentionnée à l'article L. 137-1 du présent code ;

7° La taxe sur les primes d'assurance automobile, mentionnée à l'article L. 137-6 du présent code ;

8° La taxe sur la valeur ajoutée brute collectée par les commerçants de gros en produits pharmaceutiques, dans des conditions fixées par décret ;

9° La taxe sur la valeur ajoutée brute collectée par les fournisseurs de tabacs, dans des conditions fixées par décret ;

10° Une fraction égale à 37, 95 % du droit de consommation sur les tabacs mentionné à l'article 575 du code général des impôts ;

11° Le droit de licence sur la rémunération des débitants de tabacs mentionné à l'article 568 du même code.

III.-1. Bénéficient de l'affectation des impôts et taxes définis au II les caisses et régimes de sécurité sociale suivants :

1° La Caisse nationale de l'assurance maladie des travailleurs salariés ;

2° La Caisse nationale d'allocations familiales ;

3° La Caisse nationale d'assurance vieillesse des travailleurs salariés ;

4° La Caisse centrale de la mutualité sociale agricole ;

5° L'Etablissement national des invalides de la marine ;

6° La Caisse de retraite et de prévoyance des clercs et employés de notaires ;

7° La Caisse autonome nationale de sécurité sociale dans les mines ;

8° Les régimes de sécurité sociale d'entreprise de la Société nationale des chemins de fer français et de la Régie autonome des transports parisiens.

Les régimes et caisses de sécurité sociale concernés par les mesures d'allégement général de cotisations sociales mentionnées au I bénéficient d'une quote-part des recettes mentionnées au II au prorata de la part relative de chacun d'entre eux dans la perte de recettes liée aux mesures d'allégement général de cotisations sociales mentionnées au I.

IV. Abrogé

V.-Le Gouvernement remet chaque année au Parlement un rapport retraçant, au titre de l'année précédente, d'une part, les recettes des impôts et taxes affectés aux caisses et régimes mentionnés au III en application du présent article et, d'autre part, le montant constaté de la perte de recettes liée aux mesures d'allégements de cotisations sociales mentionnées au I. En cas d'écart supérieur à 2 % entre ces deux montants, ce rapport est transmis par le Gouvernement à une commission présidée par un magistrat de la Cour des comptes, désigné par le Premier président de la Cour des comptes et comportant des membres de l'Assemblée nationale, du Sénat, des représentants des ministres en charge de la sécurité sociale et du budget, ainsi que des personnalités qualifiées, qui lui donne un avis sur d'éventuelles mesures d'ajustement.

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II.-Les impôts et taxes mentionnés au I sont :

2° abrogé ;

3° abrogé ;

4° abrogé ;

5° abrogé ;

6° La taxe sur les contributions patronales au financement de la prévoyance complémentaire, mentionnée à l'article L. 137-1 du présent code ;

7° La taxe sur les primes d'assurance automobile, mentionnée à l'article L. 137-6 du présent code ;

8° La taxe sur la valeur ajoutée brute collectée par les commerçants de gros en produits pharmaceutiques, dans des conditions fixées par décret ;

9° La taxe sur la valeur ajoutée brute collectée par les fournisseurs de tabacs, dans des conditions fixées par décret ;

10° Une fraction égale à 33,36 % du droit de consommation sur les tabacs mentionné à l'article 575 du code général des impôts ;

11° Le droit de licence sur la rémunération des débitants de tabacs mentionné à l'article 568 du même code.

III.-1. Bénéficient de l'affectation des impôts et taxes définis au II les caisses et régimes de sécurité sociale suivants :

1° La Caisse nationale de l'assurance maladie des travailleurs salariés ;

2° La Caisse nationale d'allocations familiales ;

3° La Caisse nationale d'assurance vieillesse des travailleurs salariés ;

4° La Caisse centrale de la mutualité sociale agricole ;

5° L'Etablissement national des invalides de la marine ;

6° La Caisse de retraite et de prévoyance des clercs et employés de notaires ;

7° La Caisse autonome nationale de sécurité sociale dans les mines ;

8° Les régimes de sécurité sociale d'entreprise de la Société nationale des chemins de fer français et de la Régie autonome des transports parisiens.

Les régimes et caisses de sécurité sociale concernés par les mesures d'allégement général de cotisations sociales mentionnées au I bénéficient d'une quote-part des recettes mentionnées au II au prorata de la part relative de chacun d'entre eux dans la perte de recettes liée aux mesures d'allégement général de cotisations sociales mentionnées au I.

IV. Abrogé

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Les organismes de sécurité sociale perçoivent le produit d'impôts et taxes dans les conditions fixées ci-dessous :

\n
\n

1° Le produit de la taxe sur les salaires mentionnée à l'article 231 du code général des impôts, nette des frais d'assiette et de recouvrement déterminés dans les conditions prévues au III de l'article 1647 du même code, est versé :

\n
\n

-à la branche mentionnée au 3° de l'article L. 200-2 du présent code, pour une fraction correspondant à 59,9 % ;

\n
\n

-à la branche mentionnée au 4° du même article, pour une fraction correspondant à 23,4 % ;

\n
\n

-au fonds mentionné à l'article L. 135-1, pour une fraction correspondant à 16,7 % ;

\n
\n

2° Le produit de la taxe sur les contributions patronales au financement de la prévoyance complémentaire, mentionnée à l'article L. 137-1, est versé à la branche mentionnée au 1° de l'article L. 200-2 ;

\n
\n

3° Le produit de la taxe sur les primes d'assurance automobile, mentionnée à l'article L. 137-6, est versé à la branche mentionnée au 4° du même article L. 200-2 ;

\n
\n

4° Le produit de la taxe sur la valeur ajoutée brute collectée par les commerçants de gros en produits pharmaceutiques est versé à la branche mentionnée au 1° du même article L. 200-2 ;

\n
\n

5° Le produit de la taxe sur la valeur ajoutée brute collectée par les fournisseurs de tabacs, dans des conditions fixées par décret, est versé à la branche mentionnée au même 1° ;

\n
\n

6° Le produit du droit de licence sur la rémunération des débitants de tabacs mentionné à l'article 568 du code général des impôts est versé à la branche mentionnée au même 1°.

\n
\n

L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et répartir le produit des taxes et des impôts mentionnés, dans les conditions prévues au présent article.

" } }, "LEGIARTI000025013210": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-08-18", "DATE_DEBUT": "2011-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000025013210", "URL": "article/LEGI/ARTI/00/00/25/01/32/LEGIARTI000025013210.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1906 du 21 décembre 2011 de financement de la sécurité sociale pour 2012 article 16 III : A titre dérogatoire, l'article L. 131-8 du code de la sécurité sociale, dans sa rédaction résultant de la présente loi, est applicable, pour l'année 2012, sous réserve des adaptations suivantes du 7° du même article :

1° A la fin du a, le taux \" 58,10 % \" est remplacé par le taux \" 52,33 % \" ;

2° A la fin du b, le taux \" 7,86 % \" est remplacé par le taux \" 11,17 % \" ;

3° Au e, le taux \" 9,18 % \" est remplacé par le taux \" 10 % \" ;

4° Au f, le taux \" 0,60 % \" est remplacé par le taux \" 0,66 % \" ;

5° Il est ajouté un k ainsi rédigé :

k) A la branche mentionnée au 2° de l'article L. 200-2, pour une fraction correspondant à 1,58 %.

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art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006758382", "@num": "12", "#text": "Loi n°2001-1246 du 21 décembre 2001 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396224", "@nortexte": "MESX0100129L", "@numtexte": "2001-1246", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006321152", "@num": "37", "#text": "Loi - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321468", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000023380349", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322777", "@num": "41", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017885074", "@num": "6", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824 du 25 décembre 2007 - 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Les organismes de sécurité sociale et les fonds mentionnés au présent article perçoivent le produit d'impôts et taxes dans les conditions fixées ci-dessous :

-à la branche mentionnée au 3° de l'article L. 200-2 du présent code, pour une fraction correspondant à 59,03 % ;

-à la branche mentionnée au 4° du même article, pour une fraction correspondant à 24,27 % ;

-au fonds mentionné à l'article L. 135-1, pour une fraction correspondant à 16,7 % ;

2° (Abrogé)

3° Le produit de la taxe sur les primes d'assurance automobile, mentionnée à l'article L. 137-6, est versé à la branche mentionnée au 4° du même article L. 200-2 ;

4° Le produit de la taxe sur la valeur ajoutée brute collectée par les commerçants de gros en produits pharmaceutiques est versé à la branche mentionnée au 1° du même article L. 200-2 ;

5° Le produit de la taxe sur la valeur ajoutée brute collectée par les fournisseurs de tabacs, dans des conditions fixées par décret, est versé à la branche mentionnée au même 1° ;

6° Le produit du droit de licence sur la rémunération des débitants de tabacs mentionné à l'article 568 du code général des impôts est versé à la branche mentionnée au même 1° ;

7° Le produit du droit de consommation sur les tabacs mentionné à l'article 575 du code général des impôts est versé :

a) A la branche mentionnée au 1° de l'article L. 200-2 du présent code, pour une fraction correspondant à 58,10 % ;

b) A la branche mentionnée au 4° du même article L. 200-2, pour une fraction correspondant à 7,86 % ;

c) A la branche mentionnée au 2° de l'article L. 722-8 du code rural et de la pêche maritime, pour une fraction correspondant à 15,44 % ;

d) Au régime d'assurance vieillesse complémentaire obligatoire mentionné à l'article L. 732-56 du même code, pour une fraction correspondant à 1,89 % ;

e) Aux branches mentionnées aux 1° et 2° de l'article L. 722-27 du même code, pour une fraction correspondant à 9,18 %, répartie dans des conditions fixées par arrêté conjoint des ministres chargés de la sécurité sociale, de l'agriculture et du budget ;

f) A l'Etablissement national des invalides de la marine, à la caisse de retraite et de prévoyance des clercs et employés de notaires, aux régimes de sécurité sociale d'entreprise de la Société nationale des chemins de fer français et de la Régie autonome des transports parisiens et à la Caisse autonome nationale de sécurité sociale dans les mines, pour une fraction correspondant à 0,60 %, répartie dans des conditions fixées par arrêté conjoint des ministres chargés de la sécurité sociale et du budget ;

g) Au Fonds de cessation anticipée d'activité des travailleurs de l'amiante institué au III de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998), pour une fraction correspondant à 0,31 % ;

h) Au fonds mentionné à l'article L. 351-6 du code de la construction et de l'habitation, pour une fraction correspondant à 1,48 % ;

i) Au fonds mentionné à l'article L. 5423-24 du code du travail, pour une fraction correspondant à 1,25 % ;

j) A la compensation, dans les conditions définies à l'article 53 de la loi n° 2007-1822 du 24 décembre 2007 de finances pour 2008, des mesures définies aux articles L. 241-17 et L. 241-18 du présent code, pour une fraction correspondant à 3,89 %.

L'Agence centrale des organismes de sécurité sociale est chargée de centraliser et répartir le produit des taxes et des impôts mentionnés, dans les conditions prévues au présent article.

" } }, "LEGIARTI000025515845": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-8", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2012-12-19", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025515845", "URL": "article/LEGI/ARTI/00/00/25/51/58/LEGIARTI000025515845.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

1° A la fin du a, le taux \" 58,10 % \" est remplacé par le taux \" 52,33 % \" ;

2° A la fin du b, le taux \" 7,86 % \" est remplacé par le taux \" 11,17 % \" ;

3° Au e, le taux \" 9,18 % \" est remplacé par le taux \" 10 % \" ;

4° Au f, le taux \" 0,60 % \" est remplacé par le taux \" 0,66 % \" ;

5° Il est ajouté un k ainsi rédigé :

k) A la branche mentionnée au 2° de l'article L. 200-2, pour une fraction correspondant à 1,58 %.

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Les organismes de sécurité sociale et les fonds mentionnés au présent article perçoivent le produit d'impôts et taxes dans les conditions fixées ci-dessous :

-à la branche mentionnée au 3° de l'article L. 200-2 du présent code, pour une fraction correspondant à 59,03 % ;

-à la branche mentionnée au 4° du même article, pour une fraction correspondant à 24,27 % ;

-au fonds mentionné à l'article L. 135-1, pour une fraction correspondant à 16,7 % ;

2° (Abrogé)

3° Le produit de la taxe sur les primes d'assurance automobile, mentionnée à l'article L. 137-6, est versé à la branche mentionnée au 4° du même article L. 200-2 ;

4° (Abrogé) ;

5° (Abrogé) ;

6° Le produit du droit de licence sur la rémunération des débitants de tabacs mentionné à l'article 568 du code général des impôts est versé à la branche mentionnée au même 1° ;

7° Le produit du droit de consommation sur les tabacs mentionné à l'article 575 du code général des impôts est versé :

a) A la branche mentionnée au 1° de l'article L. 200-2 du présent code, pour une fraction correspondant à 58,10 % ;

b) A la branche mentionnée au 4° du même article L. 200-2, pour une fraction correspondant à 7,86 % ;

c) A la branche mentionnée au 2° de l'article L. 722-8 du code rural et de la pêche maritime, pour une fraction correspondant à 15,44 % ;

d) Au régime d'assurance vieillesse complémentaire obligatoire mentionné à l'article L. 732-56 du même code, pour une fraction correspondant à 1,89 % ;

h) Au fonds mentionné à l'article L. 351-6 du code de la construction et de l'habitation, pour une fraction correspondant à 1,48 % ;

i) Au fonds mentionné à l'article L. 5423-24 du code du travail, pour une fraction correspondant à 1,25 %.

L'Agence centrale des organismes de sécurité sociale et les fonds mentionnés au présent article est chargée de centraliser et répartir le produit des taxes et des impôts mentionnés, dans les conditions prévues au présent article.

" } }, "LEGIARTI000026294401": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000026294401", "URL": "article/LEGI/ARTI/00/00/26/29/44/LEGIARTI000026294401.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

1° A la fin du a, le taux \" 58,10 % \" est remplacé par le taux \" 52,33 % \" ;

2° A la fin du b, le taux \" 7,86 % \" est remplacé par le taux \" 11,17 % \" ;

3° Au e, le taux \" 9,18 % \" est remplacé par le taux \" 10 % \" ;

4° Au f, le taux \" 0,60 % \" est remplacé par le taux \" 0,66 % \" ;

5° Il est ajouté un k ainsi rédigé :

k) A la branche mentionnée au 2° de l'article L. 200-2, pour une fraction correspondant à 1,58 %.

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Article L135-3 AUTONOME ABROGE, en vigueur du 01/01/2019 au 01/01/2026 (Code de la sécurité sociale)