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A modifié les dispositions suivantes :

- Code du travail
\n Sct. Section 1 : Aide unique aux employeurs d'apprentis, Art. D6243-1, Art. D6243-2, Art. D6243-3, Art. D6243-4\n
\n

\n
" } }, "LEGIARTI000006741079": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006741079", "URL": "article/LEGI/ARTI/00/00/06/74/10/LEGIARTI000006741079.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X133L05DXXAA" } }, "NOTA": { "CONTENU": "
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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - 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Le \"titre emploi-entreprise\" ne peut être utilisé qu'en France métropolitaine et par les seules entreprises, autres que celles relevant du régime des salariés agricoles :
\n
1° Dont l'effectif n'excède pas un seuil fixé par décret, qui ne peut être supérieur à dix salariés ;
\n
2° Ou qui, quel que soit leur effectif, emploient des salariés dont l'activité dans la même entreprise n'excède pas cent jours, consécutifs ou non, par année civile. Dans ce cas, le \"titre emploi-entreprise\" ne peut être utilisé qu'à l'égard de ces seuls salariés.
\n
L'employeur qui utilise le \"titre emploi-entreprise\" est réputé satisfaire aux obligations prévues par les articles L. 121-1, L. 122-3-1, L. 122-16, L. 212-4-3 et L. 320 du code du travail par la remise au salarié et l'envoi à l'organisme habilité des éléments de ce document qui leur sont respectivement destinés. L'organisme habilité délivre au salarié une attestation mensuelle d'emploi qui se substitue à la remise du bulletin de paie prévue par l'article L. 143-3.
\n
Pour les emplois qui n'excèdent pas cent jours, consécutifs ou non, par année civile, dans la même entreprise, la rémunération du salarié inclut, sauf application du régime des professions affiliées aux caisses de compensation prévues à l'article L. 223-16, une indemnité compensatrice de congés payés dont le montant est égal au dixième de sa rémunération ainsi que, le cas échéant, le montant de l'indemnité prévue à l'article L. 122-3-4.
\n
Lorsque l'employeur utilise le \"titre emploi-entreprise\", les cotisations et contributions dues au titre de l'emploi du salarié concerné sont recouvrées et contrôlées par des organismes habilités par décret selon les règles et sous les garanties et sanctions applicables au recouvrement des cotisations du régime général de sécurité sociale assises sur les salaires. Les modalités de transmission des déclarations aux régimes pour le compte desquels sont recouvrées ces cotisations et contributions et de répartition des versements correspondants font l'objet d'accords entre les organismes nationaux gérant ces régimes.
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Lorsque l'employeur utilise le \"titre emploi-entreprise\", les cotisations et contributions dues au titre de l'emploi du salarié concerné sont recouvrées et contrôlées par des organismes habilités par décret selon les règles et sous les garanties et sanctions applicables au recouvrement des cotisations du régime général de sécurité sociale assises sur les salaires. Les modalités de transmission des déclarations aux régimes pour le compte desquels sont recouvrées ces cotisations et contributions et de répartition des versements correspondants font l'objet d'accords entre les organismes nationaux gérant ces régimes.
\n
" } }, "LEGIARTI000019290029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019290029", "URL": "article/LEGI/ARTI/00/00/19/29/00/LEGIARTI000019290029.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006660025", "@num": "5", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006228497", "@num": "2", "#text": "Décret n°2004-121 du 9 février 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612529", "@nortexte": "SOCS0420417D", "@numtexte": "2004-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-09" }, { "@id": "LEGIARTI000044920140", "@num": "11", "#text": "Décret n°2005-278 du 24 mars 2005 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033625228", "@nortexte": "MCCB1633063D", "@numtexte": "2016-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000049820367", "@num": "2", "#text": "Décret n°2017-351 du 20 mars 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228208", "@nortexte": "AFSS1701589D", "@numtexte": "2017-351", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000034800287", "@num": "1", "#text": "Décret n°2017-804 du 5 mai 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602367", "@nortexte": "ECFS1608656D", "@numtexte": "2017-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000036174598", "@num": "6", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048475022", "@num": "2", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049063798", "@num": "1", "#text": "Décret n°2024-50 du 29 janvier 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049060134", "@nortexte": "TSSS2332843D", "@numtexte": "2024-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000049102611", "@num": "1", "#text": "Arrêté du 29 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049101825", "@nortexte": "ECOS2400555A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000049897012", "#text": "Décret n°2024-693 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897025", "@num": "1", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897033", "@num": "3", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897049", "@num": "6", "#text": "Décret n°2024-693 du 5 juillet 2024 - 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Dispositions communes à tout ou partie des régimes de base", "@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": "LEGIARTI000006741079", "@fin": "2008-05-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741080", "@fin": "2008-05-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019290029", "@fin": "2009-04-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025560000", "@fin": "2015-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028716420", "@fin": "2015-07-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752630", "@fin": "2016-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000026944605", "@fin": "2014-12-25", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029962185", "@fin": "2015-06-19", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752585", "@fin": "2017-10-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035641751", "@fin": "2018-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2017-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812400", "@fin": "2018-09-07", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037388739", "@fin": "2019-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037951487", "@fin": "2020-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038093774", "@fin": "2020-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041395204", "@fin": "2023-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046804924", "@fin": "2024-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049399908", "@fin": "2025-01-01", "@num": "L133-5-3", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044981661", "@fin": "2022-12-25", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046816116", "@fin": "2023-12-28", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048701156", "@fin": "2999-01-01", "@num": "L133-5-3", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque l'employeur utilise le \"titre emploi-entreprise\", les cotisations et contributions dues au titre de l'emploi du salarié concerné sont recouvrées et contrôlées par des organismes habilités par décret selon les règles et sous les garanties et sanctions applicables au recouvrement des cotisations du régime général de sécurité sociale assises sur les salaires. Les modalités de transmission des déclarations aux régimes pour le compte desquels sont recouvrées ces cotisations et contributions et de répartition des versements correspondants font l'objet d'accords entre les organismes nationaux gérant ces régimes.
\n
" } }, "LEGIARTI000025560000": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025560000", "URL": "article/LEGI/ARTI/00/00/25/56/00/LEGIARTI000025560000.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006660025", "@num": "5", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006228497", "@num": "2", "#text": "Décret n°2004-121 du 9 février 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612529", "@nortexte": "SOCS0420417D", "@numtexte": "2004-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-09" }, { "@id": "LEGIARTI000044920140", "@num": "11", "#text": "Décret n°2005-278 du 24 mars 2005 - 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I. ― Tout employeur de personnel salarié ou assimilé, à l'exception des employeurs de salariés mentionnés aux articles L. 1271-1 du code du travail et L. 531-5 du présent code, peut adresser à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le montant des rémunérations versées au cours du mois précédent, les dates d'arrivée et de départ, de suspension et de reprise du contrat de travail ainsi que la durée du travail. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.
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Peuvent recevoir tout ou partie de ces données, pour l'accomplissement de leurs missions, les organismes chargés de la gestion d'un régime obligatoire de sécurité sociale, de la gestion d'un régime de retraite complémentaire obligatoire en application du chapitre Ier du titre II du livre IX ou de la gestion d'un régime de protection sociale complémentaire institué en application de l'article L. 911-1, les caisses assurant le service des congés payés, l'institution mentionnée à l'article L. 5312-1 du code du travail ainsi que les services de l'Etat.
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II. ― L'employeur qui souscrit la déclaration sociale nominative est réputé, à l'issue d'un délai fixé par le décret en Conseil d'Etat prévu au III du présent article, avoir accompli les déclarations ou formalités auxquelles il est tenu auprès des organismes d'assurance maladie mentionnés à l'article L. 211-1 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime ainsi que de l'institution mentionnée à l'article L. 5312-1 du code du travail, qui sont nécessaires à l'exercice des droits des salariés aux indemnités journalières et aux prestations mentionnées à l'article L. 5421-2 du même code.
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III. ― Les modalités d'application du présent article ainsi que les conditions dans lesquelles la déclaration sociale nominative permet d'accomplir toute autre déclaration ou formalité sont fixées par décret en Conseil d'Etat.

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I. ― Tout employeur de personnel salarié ou assimilé, à l'exception des employeurs de salariés mentionnés aux articles L. 1271-1 du code du travail et L. 531-5 du présent code, adresse à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le montant des rémunérations versées au cours du mois précédent, les dates d'arrivée et de départ, de suspension et de reprise du contrat de travail ainsi que la durée du travail. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Peuvent recevoir tout ou partie de ces données, pour l'accomplissement de leurs missions, les organismes chargés de la gestion d'un régime obligatoire de sécurité sociale, de la gestion d'un régime de retraite complémentaire obligatoire en application du chapitre Ier du titre II du livre IX ou de la gestion d'un régime de protection sociale complémentaire institué en application de l'article L. 911-1, les caisses assurant le service des congés payés, l'institution mentionnée à l'article L. 5312-1 du code du travail , l'organisme chargé de la gestion du système d'information du compte personnel de formation mentionné au III de l'article L. 6323-8 du code du travail, ainsi que les services de l'Etat.

II.-La déclaration sociale nominative se substitue à l'ensemble des déclarations auxquelles sont tenus les employeurs auprès des organismes mentionnés aux articles L. 211-1, L. 212-3, L. 213-1 et L. 752-4 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime, de la Caisse nationale de compensation des cotisations de sécurité sociale des voyageurs, représentants et placiers de commerce à cartes multiples travaillant pour deux employeurs au moins ainsi que de l'institution mentionnée à l'article L. 5312-1 du code du travail, qui sont nécessaires à l'exercice des droits des salariés aux indemnités journalières et aux prestations mentionnées à l'article L. 5421-2 du même code, à la déclaration et au versement des contributions et cotisations sociales, ainsi qu'à la déclaration mentionnée à l'article L. 1221-16 dudit code auprès du service public de l'emploi, à la déclaration annuelle des données sociales prévue aux articles 87 et 87 A du code général des impôts ainsi qu'à toute autre déclaration portant sur les mêmes données.
Est nulle de plein droit toute demande par les organismes mentionnés au premier alinéa du présent II de données ou d'informations déjà produites au titre de la déclaration sociale nominative, même si elle est présentée à un autre titre.

III.-Les modalités d'application du présent article ainsi que le délai à l'issue duquel l'employeur ayant rempli la déclaration sociale nominative est réputé avoir accompli les déclarations ou formalités mentionnées au premier alinéa du II sont fixés par décret en Conseil d'Etat.

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Peuvent recevoir tout ou partie de ces données, pour l'accomplissement de leurs missions, les organismes chargés de la gestion d'un régime obligatoire de sécurité sociale, de la gestion d'un régime de retraite complémentaire obligatoire en application du chapitre Ier du titre II du livre IX ou de la gestion d'un régime de protection sociale complémentaire institué en application de l'article L. 911-1, les caisses assurant le service des congés payés, l'institution mentionnée à l'article L. 5312-1 du code du travail, l'organisme chargé de la gestion du système d'information du compte personnel de formation mentionné au III de l'article L. 6323-8 du code du travail, ainsi que les services de l'Etat.

II. ― L'employeur qui souscrit la déclaration sociale nominative est réputé, à l'issue d'un délai fixé par le décret en Conseil d'Etat prévu au III du présent article, avoir accompli les déclarations ou formalités auxquelles il est tenu auprès des organismes d'assurance maladie mentionnés à l'article L. 211-1 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime ainsi que de l'institution mentionnée à l'article L. 5312-1 du code du travail, qui sont nécessaires à l'exercice des droits des salariés aux indemnités journalières et aux prestations mentionnées à l'article L. 5421-2 du même code.

III. ― Les modalités d'application du présent article ainsi que les conditions dans lesquelles la déclaration sociale nominative permet d'accomplir toute autre déclaration ou formalité sont fixées par décret en Conseil d'Etat.

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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029499622", "@nortexte": "FCPS1417642D", "@numtexte": "2014-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-24" }, { "@id": "LEGIARTI000029922900", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920950", "@nortexte": "FCPS1419340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029954723", "@num": "30", "#text": "LOI n°2014-1554 du 22 décembre 2014 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000029953502", "@nortexte": "FCPX1422901L", "@numtexte": "2014-1554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-22" }, { "@id": "LEGIARTI000037313292", "@num": "13", "#text": "ORDONNANCE n° 2015-682 du 18 juin 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030746907", "@nortexte": "AFSS1510195R", "@numtexte": "2015-682", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGIARTI000031666182", "@num": "22", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032583439", "@num": "1", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033582850", "@num": "1", "#text": "Arrêté du 30 novembre 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033560895", "@nortexte": "ECFS1631117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-30" }, { "@id": "LEGIARTI000038589805", "@num": "1", "#text": "Décret n°2016-1766 du 16 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033625228", "@nortexte": "MCCB1633063D", "@numtexte": "2016-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000049820367", "@num": "2", "#text": "Décret n°2017-351 du 20 mars 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228208", "@nortexte": "AFSS1701589D", "@numtexte": "2017-351", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000034800287", "@num": "1", "#text": "Décret n°2017-804 du 5 mai 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602367", "@nortexte": "ECFS1608656D", "@numtexte": "2017-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000036174598", "@num": "6", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - 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R6323-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464241", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737300", "@num": "357 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 H ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036174570", "@num": "39 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737284", "@num": "47 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 47 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048967980", "@num": "6 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026944", "@num": "D741-63", "#text": "Code rural et de la pêche maritime - art. D741-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026935", "@num": "D741-63-5", "#text": "Code rural et de la pêche maritime - art. D741-63-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476899", "@num": "D761-19", "#text": "Code rural et de la pêche maritime - art. D761-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684664", "@num": "L712-4", "#text": "Code rural et de la pêche maritime - art. L712-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864067", "@num": "R725-4-1", "#text": "Code rural et de la pêche maritime - art. R725-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918758", "@num": "R741-25", "#text": "Code rural et de la pêche maritime - art. R741-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476938", "@num": "R741-86", "#text": "Code rural et de la pêche maritime - art. R741-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476913", "@num": "R741-96", "#text": "Code rural et de la pêche maritime - art. R741-96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172475", "@fin": "2015-07-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des entreprises", "@debut": "2004-01-01" }, { "@id": "LEGISCTA000030751702", "@fin": "2021-01-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des employeurs", "@debut": "2015-07-01" }, { "@id": "LEGISCTA000042684124", "@fin": "2999-01-01", "#text": "Section 1 : Modernisation et simplification des formalités", "@debut": "2021-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156013", "@fin": "2013-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification du recouvrement des cotisations de sécurité sociale", "@debut": "2001-12-26" }, { "@id": "LEGISCTA000025559998", "@fin": "2999-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification des déclarations sociales ainsi que du recouvrement des cotisations et contributions sociales", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - 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II. ― La déclaration sociale nominative se substitue à l'ensemble des déclarations auxquelles sont tenus les employeurs auprès des organismes mentionnés aux articles L. 211-1, L. 213-1 et L. 752-4 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime, de la Caisse nationale de compensation des cotisations de sécurité sociale des voyageurs, représentants et placiers de commerce à cartes multiples travaillant pour deux employeurs au moins ainsi que de l'institution mentionnée à l'article L. 5312-1 du code du travail, qui sont nécessaires à l'exercice des droits des salariés aux indemnités journalières et aux prestations mentionnées à l'article L. 5421-2 du même code, à la déclaration et au versement des contributions et cotisations sociales, ainsi qu'à la déclaration mentionnée à l'article L. 1221-16 dudit code auprès du service public de l'emploi, à la déclaration annuelle des données sociales prévue aux articles 87 et 87 A du code général des impôts ainsi qu'à toute autre déclaration portant sur les mêmes données.

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Est nulle de plein droit toute demande par les organismes mentionnés au premier alinéa du présent II de données ou d'informations déjà produites au titre de la déclaration sociale nominative, même si elle est présentée à un autre titre.

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III. ― Les modalités d'application du présent article ainsi que le délai à l'issue duquel l'employeur ayant rempli la déclaration sociale nominative est réputé avoir accompli les déclarations ou formalités mentionnées au premier alinéa du II sont fixés par décret en Conseil d'Etat.

" } }, "LEGIARTI000030752585": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-10-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030752585", "URL": "article/LEGI/ARTI/00/00/30/75/25/LEGIARTI000030752585.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du III de l'article 13 de l'ordonnance n° 2015-682 du 18 juin 2015, les dispositions de l'article L. 133-5-3 du code de la sécurité sociale dans leur rédaction issue de l'ordonnance n° 2015-682 du 18 juin 2015 entrent en vigueur dans les conditions suivantes :

1° Elles s'appliquent à compter d'une date fixée par décret pour chacun des régimes mentionnés à l'article L. 711-1 du code de la sécurité sociale, le cas échéant en distinguant plusieurs échéances selon la nature des données de la déclaration sociale nominative, et au plus tard le 1er janvier 2020 pour les employeurs dont les salariés relèvent de ces régimes ;

2° Jusqu'au 31 décembre 2016, les employeurs transmettent l'attestation délivrée lors de la rupture du contrat de travail et permettant d'exercer les droits aux prestations mentionnées à l'article L. 5422-1 du code du travail, soit au moyen d'une déclaration directe auprès de Pôle emploi, soit, dans les situations définies par décret, au moyen de la déclaration sociale nominative.

Pour l'accomplissement des missions mentionnées au deuxième alinéa du I de l'article L. 133-5-3 du code de la sécurité sociale, les employeurs pour lesquels la déclaration mentionnée au même I n'a pas été mise en œuvre pendant la totalité des mois de l'année sont tenus d'adresser à un organisme désigné par décret, au plus tard à une date fixée par arrêté du ministre chargé de la sécurité sociale, une déclaration des données sociales faisant apparaître le montant des rémunérations versées à chacun de ses salariés ou assimilés.

Dans l'hypothèse mentionnée à l'alinéa précédent, les dispositions du IV de l'article L. 133-5-4 du code de la sécurité sociale dans leur rédaction issue de la présente ordonnance ainsi que celles des II et III du même article dans leur rédaction antérieure à la présente ordonnance sont applicables à cette déclaration.

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art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030746907", "@nortexte": "AFSS1510195R", "@numtexte": "2015-682", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGIARTI000030747782", "@num": "9", "#text": "ORDONNANCE n° 2015-682 du 18 juin 2015 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000030746907", "@nortexte": "AFSS1510195R", "@numtexte": "2015-682", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGIARTI000031666182", "@num": "22", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032583439", "@num": "1", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033582850", "@num": "1", "#text": "Arrêté du 30 novembre 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033560895", "@nortexte": "ECFS1631117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-30" }, { "@id": "LEGIARTI000038589805", "@num": "1", "#text": "Décret n°2016-1766 du 16 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033625228", "@nortexte": "MCCB1633063D", "@numtexte": "2016-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000035642227", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000049820367", "@num": "2", "#text": "Décret n°2017-351 du 20 mars 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228208", "@nortexte": "AFSS1701589D", "@numtexte": "2017-351", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000034800287", "@num": "1", "#text": "Décret n°2017-804 du 5 mai 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602367", "@nortexte": "ECFS1608656D", "@numtexte": "2017-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000036174598", "@num": "6", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - 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I.-Tout employeur de personnel salarié ou assimilé adresse à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le lieu d'activité et les caractéristiques du contrat de travail, les montants des rémunérations, des cotisations et contributions sociales et la durée de travail retenus ou établis pour la paie de chaque mois, les dates de début et de fin de contrat, de suspension et de reprise du contrat de travail intervenant au cours de ce mois, ainsi que, le cas échéant, une régularisation au titre des données inexactes ou incomplètes transmises au cours des mois précédents. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de prévention de la pénibilité et de formation, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations effectuées :

a) Auprès des organismes mentionnés aux articles L. 211-1, L. 213-1, L. 215-1 et L. 752-4 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime, des organismes chargés de la gestion d'un régime de retraite complémentaire obligatoire en application du chapitre Ier du titre II du livre IX ou de la gestion d'un régime de protection sociale complémentaire institué en application de l'article L. 911-1 du présent code, de Pôle emploi ou des services de l'Etat ;

b) Et qui sont nécessaires au calcul des droits des salariés aux prestations d'assurances sociales, d'accidents du travail et maladies professionnelles en espèces et aux prestations mentionnées à l'article L. 5421-2 du code du travail, ainsi qu'au respect de l'obligation mentionnée à l'article L. 1221-16 du même code ;

2° La déclaration prévue à l'article 87 du code général des impôts ;

3° Toute autre déclaration portant sur les mêmes données que celles transmises au titre des déclarations mentionnées aux 1° et 2°, lorsque la déclaration sociale nominative permet de s'y substituer.

III.-Les modalités d'application du présent article, la liste des déclarations et formalités auxquelles elle se substitue ainsi que le délai à l'issue duquel l'employeur ayant rempli la déclaration sociale nominative est réputé avoir accompli ces déclarations ou ces formalités sont précisés par décret en Conseil d'Etat.
\n

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art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032583439", "@num": "1", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033582850", "@num": "1", "#text": "Arrêté du 30 novembre 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033560895", "@nortexte": "ECFS1631117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-30" }, { "@id": "LEGIARTI000038589805", "@num": "1", "#text": "Décret n°2016-1766 du 16 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033625228", "@nortexte": "MCCB1633063D", "@numtexte": "2016-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000049820367", "@num": "2", "#text": "Décret n°2017-351 du 20 mars 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228208", "@nortexte": "AFSS1701589D", "@numtexte": "2017-351", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000034800287", "@num": "1", "#text": "Décret n°2017-804 du 5 mai 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602367", "@nortexte": "ECFS1608656D", "@numtexte": "2017-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000036174598", "@num": "6", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - 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D741-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026935", "@num": "D741-63-5", "#text": "Code rural et de la pêche maritime - art. D741-63-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476899", "@num": "D761-19", "#text": "Code rural et de la pêche maritime - art. D761-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684664", "@num": "L712-4", "#text": "Code rural et de la pêche maritime - art. L712-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864067", "@num": "R725-4-1", "#text": "Code rural et de la pêche maritime - art. R725-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918758", "@num": "R741-25", "#text": "Code rural et de la pêche maritime - art. R741-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476938", "@num": "R741-86", "#text": "Code rural et de la pêche maritime - art. R741-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476913", "@num": "R741-96", "#text": "Code rural et de la pêche maritime - art. 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Peuvent recevoir tout ou partie de ces données, pour l'accomplissement de leurs missions, les organismes chargés de la gestion d'un régime obligatoire de sécurité sociale, de la gestion d'un régime de retraite complémentaire obligatoire en application du chapitre Ier du titre II du livre IX ou de la gestion d'un régime de protection sociale complémentaire institué en application de l'article L. 911-1, les caisses assurant le service des congés payés, l'institution mentionnée à l'article L. 5312-1 du code du travail, l'organisme chargé de la gestion du système d'information du compte personnel de formation mentionné au III de l'article L. 6323-8 du code du travail, ainsi que les services de l'Etat.

\n
\n
" } }, "LEGIARTI000033812400": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-09-07", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033812400", "URL": "article/LEGI/ARTI/00/00/33/81/24/LEGIARTI000033812400.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 60 I G de la loi n° 2016-1917 du 29 décembre 2016 les présentes dispositions s'appliquent à l'imposition des revenus perçus ou réalisés à compter du 1er janvier 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006660025", "@num": "5", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006228497", "@num": "2", "#text": "Décret n°2004-121 du 9 février 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612529", "@nortexte": "SOCS0420417D", "@numtexte": "2004-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-09" }, { "@id": "LEGIARTI000044920140", "@num": "11", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920219", "@num": "7", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006243972", "@num": "2", "#text": "Décret n°2005-983 du 10 août 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813109", "@nortexte": "SANS0522876D", "@numtexte": "2005-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-10" }, { "@id": "LEGIARTI000020451594", "@num": "5", "#text": "Décret n°2009-342 du 27 mars 2009 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020446437", "@nortexte": "BCFS0829475D", "@numtexte": "2009-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-27" }, { "@id": "LEGIARTI000025555096", "@num": "51", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027248796", "#text": "Décret n°2013-266\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476732", "@num": "2", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476702", "@num": "6", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000029776107", "@num": "7", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000028375898", "@num": "27", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029501617", "@num": "1", "#text": "DÉCRET n°2014-1082 du 24 septembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029499622", "@nortexte": "FCPS1417642D", "@numtexte": "2014-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-24" }, { "@id": "LEGIARTI000029922900", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920950", "@nortexte": "FCPS1419340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000037313292", "@num": "13", "#text": "ORDONNANCE n° 2015-682 du 18 juin 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030746907", "@nortexte": "AFSS1510195R", "@numtexte": "2015-682", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGIARTI000031666182", "@num": "22", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032583439", "@num": "1", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033582850", "@num": "1", "#text": "Arrêté du 30 novembre 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033560895", "@nortexte": "ECFS1631117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-30" }, { "@id": "LEGIARTI000038589805", "@num": "1", "#text": "Décret n°2016-1766 du 16 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033625228", "@nortexte": "MCCB1633063D", "@numtexte": "2016-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000037312603", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000049820367", "@num": "2", "#text": "Décret n°2017-351 du 20 mars 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228208", "@nortexte": "AFSS1701589D", "@numtexte": "2017-351", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000034800287", "@num": "1", "#text": "Décret n°2017-804 du 5 mai 2017 - 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art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - 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art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048475022", "@num": "2", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049063798", "@num": "1", "#text": "Décret n°2024-50 du 29 janvier 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049060134", "@nortexte": "TSSS2332843D", "@numtexte": "2024-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000049102611", "@num": "1", "#text": "Arrêté du 29 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049101825", "@nortexte": "ECOS2400555A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000049897012", "#text": "Décret n°2024-693 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897025", "@num": "1", "#text": "Décret n°2024-693 du 5 juillet 2024 - 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Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° La déclaration prévue à l'article 87 du code général des impôts ;

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Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations effectuées :

2° La déclaration prévue à l'article 87 du code général des impôts ;

" } }, "LEGIARTI000037388739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000037388739", "URL": "article/LEGI/ARTI/00/00/37/38/87/LEGIARTI000037388739.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 60 I G de la loi n° 2016-1917 du 29 décembre 2016 les présentes dispositions s'appliquent à l'imposition des revenus perçus ou réalisés à compter du 1er janvier 2018.

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art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - 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art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049063798", "@num": "1", "#text": "Décret n°2024-50 du 29 janvier 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049060134", "@nortexte": "TSSS2332843D", "@numtexte": "2024-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000049102611", "@num": "1", "#text": "Arrêté du 29 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049101825", "@nortexte": "ECOS2400555A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000049897012", "#text": "Décret n°2024-693 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897025", "@num": "1", "#text": "Décret n°2024-693 du 5 juillet 2024 - 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I.-Tout employeur de personnel salarié ou assimilé adresse à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le lieu d'activité et les caractéristiques de l'emploi et du contrat de travail, les montants des rémunérations, des cotisations et contributions sociales et la durée de travail retenus ou établis pour la paie de chaque mois, les dates de début et de fin de contrat, de suspension et de reprise du contrat de travail intervenant au cours de ce mois, ainsi que, le cas échéant, une régularisation au titre des données inexactes ou incomplètes transmises au cours des mois précédents. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° La déclaration prévue à l'article 87 du code général des impôts ;

" } }, "LEGIARTI000037951487": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037951487", "URL": "article/LEGI/ARTI/00/00/37/95/14/LEGIARTI000037951487.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 60 I G de la loi n° 2016-1917 du 29 décembre 2016 les présentes dispositions s'appliquent aux revenus perçus ou réalisés à compter du 1er janvier 2019.

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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920950", "@nortexte": "FCPS1419340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000037313292", "@num": "13", "#text": "ORDONNANCE n° 2015-682 du 18 juin 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030746907", "@nortexte": "AFSS1510195R", "@numtexte": "2015-682", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGIARTI000031666182", "@num": "22", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032583439", "@num": "1", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - 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R6323-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464241", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737300", "@num": "357 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 H ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036174570", "@num": "39 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737284", "@num": "47 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 47 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048967980", "@num": "6 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026944", "@num": "D741-63", "#text": "Code rural et de la pêche maritime - art. D741-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038026935", "@num": "D741-63-5", "#text": "Code rural et de la pêche maritime - art. D741-63-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476899", "@num": "D761-19", "#text": "Code rural et de la pêche maritime - art. D761-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684664", "@num": "L712-4", "#text": "Code rural et de la pêche maritime - art. L712-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864067", "@num": "R725-4-1", "#text": "Code rural et de la pêche maritime - art. R725-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918758", "@num": "R741-25", "#text": "Code rural et de la pêche maritime - art. R741-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476938", "@num": "R741-86", "#text": "Code rural et de la pêche maritime - art. R741-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476913", "@num": "R741-96", "#text": "Code rural et de la pêche maritime - art. R741-96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030748321", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2015-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172475", "@fin": "2015-07-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des entreprises", "@debut": "2004-01-01" }, { "@id": "LEGISCTA000030751702", "@fin": "2021-01-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des employeurs", "@debut": "2015-07-01" }, { "@id": "LEGISCTA000042684124", "@fin": "2999-01-01", "#text": "Section 1 : Modernisation et simplification des formalités", "@debut": "2021-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156013", "@fin": "2013-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification du recouvrement des cotisations de sécurité sociale", "@debut": "2001-12-26" }, { "@id": "LEGISCTA000025559998", "@fin": "2999-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification des déclarations sociales ainsi que du recouvrement des cotisations et contributions sociales", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "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": "LEGIARTI000006741079", "@fin": "2008-05-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741080", "@fin": "2008-05-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019290029", "@fin": "2009-04-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025560000", "@fin": "2015-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028716420", "@fin": "2015-07-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752630", "@fin": "2016-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000026944605", "@fin": "2014-12-25", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029962185", "@fin": "2015-06-19", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752585", "@fin": "2017-10-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035641751", "@fin": "2018-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2017-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812400", "@fin": "2018-09-07", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037388739", "@fin": "2019-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037951487", "@fin": "2020-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038093774", "@fin": "2020-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041395204", "@fin": "2023-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046804924", "@fin": "2024-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049399908", "@fin": "2025-01-01", "@num": "L133-5-3", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044981661", "@fin": "2022-12-25", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046816116", "@fin": "2023-12-28", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048701156", "@fin": "2999-01-01", "@num": "L133-5-3", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Tout employeur de personnel salarié ou assimilé adresse à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le lieu d'activité et les caractéristiques de l'emploi et du contrat de travail, les montants des rémunérations, des cotisations et contributions sociales et la durée de travail retenus ou établis pour la paie de chaque mois, les dates de début et de fin de contrat, de suspension et de reprise du contrat de travail intervenant au cours de ce mois, ainsi que, le cas échéant, une régularisation au titre des données inexactes ou incomplètes transmises au cours des mois précédents. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° Les déclarations prévues aux articles 87 et 87-0 A du code général des impôts ;

II bis.-Tout organisme versant des sommes imposables autres que des salaires transmis via la déclaration prévue au I ainsi que tout organisme versant des prestations sociales, y compris au titre de la protection sociale complémentaire, non imposables, dont la liste est fixée par décret, adresse mensuellement à un organisme désigné par décret une déclaration sociale nominative comportant pour chacune des personnes attributaires de ces sommes et prestations, et après information de celles-ci, les informations relatives à ces versements. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté des ministres chargés de la sécurité sociale et du budget.
\n
\n Les données de cette déclaration servent uniquement au recouvrement des cotisations sociales, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des assurés en matière de prestations sociales ainsi qu'à l'accomplissement, par les administrations et organismes destinataires, de leurs missions.
\n
\n La transmission de cette déclaration permet d'accomplir les formalités déclaratives prévues à l'article 87-0 A du code général des impôts.

" } }, "LEGIARTI000038001130": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6243-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038001130", "URL": "article/LEGI/ARTI/00/00/38/00/11/LEGIARTI000038001130.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du I de l’article 3 du décret n° 2018-1348 du 28 décembre 2018, ces dispositions entrent en vigueur 1er janvier 2020. Se reporter aux dispositions transitoires précisées au I du même article.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "#text": "article 4 de la loi du 28 juillet 2011 susvisée", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523487", "@fin": "2014-09-13", "#text": "Section 1 : Indemnité compensatrice forfaitaire", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000029446158", "@fin": "2019-01-01", "#text": "Section 1 : Prime à l'apprentissage", "@debut": "2014-09-13" }, { "@id": "LEGISCTA000038033740", "@fin": "2999-01-01", "#text": "Section 1 : Aide unique aux employeurs d'apprentis", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523489", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524215", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038001130", "@fin": "2020-04-01", "@num": "D6243-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041770385", "@fin": "2999-01-01", "@num": "D6243-3", "@etat": "VIGUEUR", "@debut": "2020-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le bénéfice de l'aide est subordonné au dépôt du contrat d'apprentissage auprès de l'opérateur de compétences et à sa transmission au ministre chargé de la formation professionnelle par le service dématérialisé prévu à l'article 4 de la loi du 28 juillet 2011 susvisée.
\n
\n Le ministre chargé de la formation professionnelle adresse par le service dématérialisé les informations nécessaires au paiement de l'aide pour chaque contrat éligible à l'opérateur national mentionné à l'article D. 6243-4. Cette transmission vaut décision d'attribution.

" } }, "LEGIARTI000038001271": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6243-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038001271", "URL": "article/LEGI/ARTI/00/00/38/00/12/LEGIARTI000038001271.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du I de l’article 3 du décret n° 2018-1348 du 28 décembre 2018, ces dispositions entrent en vigueur le 1er janvier 2019 pour les contrats conclus à compter de cette date. Se reporter aux dispositions transitoires précisées au I du même article.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042535450", "@num": "4", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000041611752", "@num": "D6522-2", "#text": "Code du travail - art. D6522-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523487", "@fin": "2014-09-13", "#text": "Section 1 : Indemnité compensatrice forfaitaire", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000029446158", "@fin": "2019-01-01", "#text": "Section 1 : Prime à l'apprentissage", "@debut": "2014-09-13" }, { "@id": "LEGISCTA000038033740", "@fin": "2999-01-01", "#text": "Section 1 : Aide unique aux employeurs d'apprentis", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523489", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524215", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038001271", "@fin": "2020-01-01", "@num": "D6243-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041461005", "@fin": "2999-01-01", "@num": "D6243-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises de moins de deux cent cinquante salariés bénéficient d'une aide forfaitaire de l'État pour la conclusion d'un contrat d'apprentissage visant un diplôme ou un titre à finalité professionnelle équivalant au plus au baccalauréat.
\n
\n Pour l'application du seuil défini au premier alinéa, l'effectif de l'entreprise est apprécié au titre de l'année civile précédant la date de conclusion du contrat, tous établissements confondus.

" } }, "LEGIARTI000038001273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6243-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-12-31", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038001273", "URL": "article/LEGI/ARTI/00/00/38/00/12/LEGIARTI000038001273.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042261419", "@num": "1", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000043323101", "@num": "1", "#text": "Décret n°2021-223 du 26 février 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189519", "@nortexte": "MTRD2105933D", "@numtexte": "2021-223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000006904007", "@num": "L6222-11", "#text": "Code du travail - art. L6222-11", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904033", "@num": "L6222-37", "#text": "Code du travail - art. L6222-37", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031538058", "@num": "L6222-40", "#text": "Code du travail - art. L6222-40", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523487", "@fin": "2014-09-13", "#text": "Section 1 : Indemnité compensatrice forfaitaire", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000029446158", "@fin": "2019-01-01", "#text": "Section 1 : Prime à l'apprentissage", "@debut": "2014-09-13" }, { "@id": "LEGISCTA000038033740", "@fin": "2999-01-01", "#text": "Section 1 : Aide unique aux employeurs d'apprentis", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523489", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524215", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038001273", "@fin": "2022-12-31", "@num": "D6243-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046842765", "@fin": "2999-01-01", "@num": "D6243-2", "@etat": "VIGUEUR", "@debut": "2022-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-L'aide est attribuée à hauteur de :
\n
1° 4 125 euros maximum pour la première année d'exécution du contrat d'apprentissage ;
\n
2° 2 000 euros maximum pour la deuxième année d'exécution du contrat d'apprentissage ;
\n
3° 1 200 euros maximum pour la troisième année d'exécution du contrat d'apprentissage.
\n
II.-Dans les cas prévus au 2° de l'article L. 6222-37, au 1° de l'article L. 6222-40 et au 1° de l'article L. 6222-11 et lorsque le contrat a une durée supérieure à trois ans, le montant maximal prévu pour la troisième année d'exécution du contrat s'applique également pour la quatrième année d'exécution du contrat.
\n
III.-L'aide est versée avant le paiement de la rémunération par l'employeur et chaque mois dans l'attente des données mentionnées dans la déclaration prévue à l'article L. 133-5-3 du code de la sécurité sociale effectuée par l'employeur. A défaut de transmission de ces données, le mois suivant, l'aide est suspendue.
\n
IV.-En cas de rupture anticipée du contrat d'apprentissage, l'aide n'est pas due à compter du mois suivant la date de fin du contrat.
\n
En cas d'une suspension du contrat conduisant au non versement de la rémunération par l'employeur à l'apprenti, l'aide n'est pas due pour chaque mois considéré.
\n
V.-Les sommes indûment perçues sont remboursées à l'opérateur national mentionné à l'article D. 6243-4.

" } }, "LEGIARTI000038001275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6243-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038001275", "URL": "article/LEGI/ARTI/00/00/38/00/12/LEGIARTI000038001275.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042535450", "@num": "4", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000046842765", "@num": "D6243-2", "#text": "Code du travail - art. D6243-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041770385", "@num": "D6243-3", "#text": "Code du travail - art. D6243-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523487", "@fin": "2014-09-13", "#text": "Section 1 : Indemnité compensatrice forfaitaire", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000029446158", "@fin": "2019-01-01", "#text": "Section 1 : Prime à l'apprentissage", "@debut": "2014-09-13" }, { "@id": "LEGISCTA000038033740", "@fin": "2999-01-01", "#text": "Section 1 : Aide unique aux employeurs d'apprentis", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523489", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524215", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038001275", "@fin": "2999-01-01", "@num": "D6243-4", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La gestion de l'aide unique aux employeurs d'apprentis est confiée à l'Agence de services et de paiement, avec laquelle le ministre chargé de la formation professionnelle conclut une convention à cet effet.
\n
\n II.-L'Agence de services et de paiement assure le paiement de l'aide. A ce titre, elle est chargée :
\n
\n 1° De notifier la décision d'attribution de l'aide à l'employeur bénéficiaire et de l'informer des modalités de versement de l'aide ;
\n
\n 2° De verser mensuellement l'aide à l'employeur bénéficiaire ;
\n
\n 3° Le cas échéant, de recouvrer les sommes indûment perçues par l'employeur.
\n
\n III.-L'Agence de services et de paiement traite les réclamations et recours relatifs à l'aide.
\n
\n IV.-L'Agence de services et de paiement peut demander à l'employeur et à l'opérateur de compétences toute information complémentaire nécessaire au paiement de l'aide.
\n
\n V.-L'Agence de services et de paiement est responsable des traitements de données, y compris personnelles, nécessaires au versement de l'aide et à la gestion des réclamations et des recours.

" } }, "LEGIARTI000038093774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038093774", "URL": "article/LEGI/ARTI/00/00/38/09/37/LEGIARTI000038093774.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du III de l'article 13 de l'ordonnance n° 2015-682 du 18 juin 2015, les dispositions de l'article L. 133-5-3 du code de la sécurité sociale dans leur rédaction issue de ladite ordonnance entrent en vigueur dans les conditions suivantes :

Dans l'hypothèse mentionnée à l'alinéa précédent, les dispositions du IV de l'article L. 133-5-4 du code de la sécurité sociale dans leur rédaction issue de ladite ordonnance ainsi que celles des II et III du même article dans leur rédaction antérieure à la même ordonnance sont applicables à cette déclaration.

Conformément aux B du VI de l'article 78 de la loi n° 2018-1203 du 22 décembre 2018 les dispositions de l'article L. 133-5-3 telles qu'elles résultent du IV dudit article entrent en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006660025", "@num": "5", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006228497", "@num": "2", "#text": "Décret n°2004-121 du 9 février 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612529", "@nortexte": "SOCS0420417D", "@numtexte": "2004-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-09" }, { "@id": "LEGIARTI000044920140", "@num": "11", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920219", "@num": "7", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006243972", "@num": "2", "#text": "Décret n°2005-983 du 10 août 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813109", "@nortexte": "SANS0522876D", "@numtexte": "2005-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-10" }, { "@id": "LEGIARTI000020451594", "@num": "5", "#text": "Décret n°2009-342 du 27 mars 2009 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020446437", "@nortexte": "BCFS0829475D", "@numtexte": "2009-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-27" }, { "@id": "LEGIARTI000025555096", "@num": "51", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027248796", "#text": "Décret n°2013-266\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476732", "@num": "2", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476702", "@num": "6", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000029776107", "@num": "7", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000028375898", "@num": "27", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029501617", "@num": "1", "#text": "DÉCRET n°2014-1082 du 24 septembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029499622", "@nortexte": "FCPS1417642D", "@numtexte": "2014-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-24" }, { "@id": "LEGIARTI000029922900", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920950", "@nortexte": "FCPS1419340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000037313292", "@num": "13", "#text": "ORDONNANCE n° 2015-682 du 18 juin 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030746907", "@nortexte": "AFSS1510195R", "@numtexte": "2015-682", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGIARTI000031666182", "@num": "22", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032583439", "@num": "1", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033582850", "@num": "1", "#text": "Arrêté du 30 novembre 2016 - 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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000037849588", "@num": "78", "#text": "LOI n°2018-1203 du 22 décembre 2018 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037847585", "@nortexte": "CPAX1824950L", "@numtexte": "2018-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-22" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - 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art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048475022", "@num": "2", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - 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R741-86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476913", "@num": "R741-96", "#text": "Code rural et de la pêche maritime - art. R741-96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030748321", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2015-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172475", "@fin": "2015-07-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des entreprises", "@debut": "2004-01-01" }, { "@id": "LEGISCTA000030751702", "@fin": "2021-01-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des employeurs", "@debut": "2015-07-01" }, { "@id": "LEGISCTA000042684124", "@fin": "2999-01-01", "#text": "Section 1 : Modernisation et simplification des formalités", "@debut": "2021-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156013", "@fin": "2013-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification du recouvrement des cotisations de sécurité sociale", "@debut": "2001-12-26" }, { "@id": "LEGISCTA000025559998", "@fin": "2999-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification des déclarations sociales ainsi que du recouvrement des cotisations et contributions sociales", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - 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I.-Tout employeur de personnel salarié ou assimilé adresse à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le lieu d'activité et les caractéristiques de l'emploi et du contrat de travail, les montants des rémunérations, des cotisations et contributions sociales et la durée de travail retenus ou établis pour la paie de chaque mois, les dates de début et de fin de contrat, de suspension et de reprise du contrat de travail intervenant au cours de ce mois, ainsi que, le cas échéant, une régularisation au titre des données inexactes ou incomplètes transmises au cours des mois précédents. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° Les déclarations prévues aux articles 87 et 87-0 A du code général des impôts ;

II bis.-Tout organisme versant des sommes imposables autres que des salaires transmis via la déclaration prévue au I ainsi que tout organisme versant des prestations sociales, y compris au titre de la protection sociale complémentaire, non imposables, dont la liste est fixée par décret, adresse mensuellement à un organisme désigné par décret une déclaration sociale nominative comportant pour chacune des personnes attributaires de ces sommes et prestations, et après information de celles-ci, les informations relatives à ces versements. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté des ministres chargés de la sécurité sociale et du budget.
\n
\nLes données de cette déclaration servent uniquement au recouvrement des cotisations sociales, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des assurés en matière de prestations sociales ainsi qu'à l'accomplissement, par les administrations et organismes destinataires, de leurs missions.
\n
\nLa transmission de cette déclaration permet d'accomplir les formalités déclaratives prévues à l'article 87-0 A du code général des impôts.

Les données issues de cette déclaration sont conservées pendant la durée nécessaire à l'ouverture et au calcul des prestations, dont la liste est fixée par décret, et pour la gestion desquelles ces données sont utilisées.

" } }, "LEGIARTI000041395204": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041395204", "URL": "article/LEGI/ARTI/00/00/41/39/52/LEGIARTI000041395204.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au XII de l’article 18 de la loi n° 2019-1446 du 24 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2020.

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art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006243972", "@num": "2", "#text": "Décret n°2005-983 du 10 août 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813109", "@nortexte": "SANS0522876D", "@numtexte": "2005-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-10" }, { "@id": "LEGIARTI000020451594", "@num": "5", "#text": "Décret n°2009-342 du 27 mars 2009 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020446437", "@nortexte": "BCFS0829475D", "@numtexte": "2009-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-27" }, { "@id": "LEGIARTI000025555096", "@num": "51", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027248796", "#text": "Décret n°2013-266\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476732", "@num": "2", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476702", "@num": "6", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000029776107", "@num": "7", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000028375898", "@num": "27", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029501617", "@num": "1", "#text": "DÉCRET n°2014-1082 du 24 septembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029499622", "@nortexte": "FCPS1417642D", "@numtexte": "2014-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-24" }, { "@id": "LEGIARTI000029922900", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920950", "@nortexte": "FCPS1419340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000037313292", "@num": "13", "#text": "ORDONNANCE n° 2015-682 du 18 juin 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030746907", "@nortexte": "AFSS1510195R", "@numtexte": "2015-682", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGIARTI000031666182", "@num": "22", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032583439", "@num": "1", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033582850", "@num": "1", "#text": "Arrêté du 30 novembre 2016 - 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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000039755122", "@num": "18", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048475022", "@num": "2", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049063798", "@num": "1", "#text": "Décret n°2024-50 du 29 janvier 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049060134", "@nortexte": "TSSS2332843D", "@numtexte": "2024-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000049102611", "@num": "1", "#text": "Arrêté du 29 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049101825", "@nortexte": "ECOS2400555A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000049897012", "#text": "Décret n°2024-693 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897025", "@num": "1", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897033", "@num": "3", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897049", "@num": "6", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050431340", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050428863", "@nortexte": "ECOS2428290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - 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I.-Tout employeur de personnel salarié ou assimilé adresse à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le lieu d'activité et les caractéristiques de l'emploi et du contrat de travail, les montants des rémunérations, des cotisations et contributions sociales et la durée de travail retenus ou établis pour la paie de chaque mois, les dates de début et de fin de contrat, de suspension et de reprise du contrat de travail intervenant au cours de ce mois, ainsi que, le cas échéant, une régularisation au titre des données inexactes ou incomplètes transmises au cours des mois précédents. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° Les déclarations prévues aux articles 87 et 87-0 A du code général des impôts ;

II bis.-Tout organisme versant des sommes imposables autres que des salaires transmis via la déclaration prévue au I ainsi que tout organisme versant des prestations sociales, y compris au titre de la protection sociale complémentaire, non imposables, dont la liste est fixée par décret, adresse mensuellement à un organisme désigné par décret une déclaration sociale nominative comportant pour chacune des personnes attributaires de ces sommes et prestations, et après information de celles-ci, les informations relatives à ces versements. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté des ministres chargés de la sécurité sociale et du budget.
\n
\nLes données de cette déclaration servent uniquement au recouvrement des cotisations sociales, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des assurés en matière de prestations sociales ainsi qu'à l'accomplissement, par les administrations et organismes destinataires, de leurs missions.
\n
\nLa transmission de cette déclaration permet d'accomplir les formalités déclaratives prévues à l'article 87-0 A du code général des impôts.

II ter.-Les organismes et administrations auxquels sont destinées les données déclarées mettent à disposition des personnes tenues aux obligations mentionnées aux I et II bis les informations, déterminées par décret, leur permettant de renseigner leurs déclarations sociales et de s'assurer de la conformité de leur situation à la législation sociale au moyen d'un dispositif unifié.

" } }, "LEGIARTI000044981661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2022-12-25", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981661", "URL": "article/LEGI/ARTI/00/00/44/98/16/LEGIARTI000044981661.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au C du V de l'article 130 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2024.

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art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006243972", "@num": "2", "#text": "Décret n°2005-983 du 10 août 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813109", "@nortexte": "SANS0522876D", "@numtexte": "2005-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-10" }, { "@id": "LEGIARTI000020451594", "@num": "5", "#text": "Décret n°2009-342 du 27 mars 2009 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020446437", "@nortexte": "BCFS0829475D", "@numtexte": "2009-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-27" }, { "@id": "LEGIARTI000025555096", "@num": "51", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027248796", "#text": "Décret n°2013-266\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476732", "@num": "2", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476702", "@num": "6", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000029776107", "@num": "7", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000028375898", "@num": "27", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029501617", "@num": "1", "#text": "DÉCRET n°2014-1082 du 24 septembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029499622", "@nortexte": "FCPS1417642D", "@numtexte": "2014-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-24" }, { "@id": "LEGIARTI000029922900", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920950", "@nortexte": "FCPS1419340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000037313292", "@num": "13", "#text": "ORDONNANCE n° 2015-682 du 18 juin 2015 - 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art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033560895", "@nortexte": "ECFS1631117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-30" }, { "@id": "LEGIARTI000038589805", "@num": "1", "#text": "Décret n°2016-1766 du 16 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033625228", "@nortexte": "MCCB1633063D", "@numtexte": "2016-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000049820367", "@num": "2", "#text": "Décret n°2017-351 du 20 mars 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228208", "@nortexte": "AFSS1701589D", "@numtexte": "2017-351", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000034800287", "@num": "1", "#text": "Décret n°2017-804 du 5 mai 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602367", "@nortexte": "ECFS1608656D", "@numtexte": "2017-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000036174598", "@num": "6", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044794720", "@num": "130", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 130 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048475022", "@num": "2", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049063798", "@num": "1", "#text": "Décret n°2024-50 du 29 janvier 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049060134", "@nortexte": "TSSS2332843D", "@numtexte": "2024-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000049102611", "@num": "1", "#text": "Arrêté du 29 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049101825", "@nortexte": "ECOS2400555A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000049897012", "#text": "Décret n°2024-693 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897025", "@num": "1", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897033", "@num": "3", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897049", "@num": "6", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050431340", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050428863", "@nortexte": "ECOS2428290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006307129", "@num": "87", "#text": "Code général des impôts, CGI. - art. 87", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780297", "@num": "87-0 A", "#text": "Code général des impôts, CGI. - art. 87-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419142", "@num": "R822-3", "#text": "Code de la construction et de l'habitation. - art. 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Dispositions communes à tout ou partie des régimes de base", "@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": "LEGIARTI000006741079", "@fin": "2008-05-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741080", "@fin": "2008-05-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019290029", "@fin": "2009-04-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025560000", "@fin": "2015-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028716420", "@fin": "2015-07-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752630", "@fin": "2016-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000026944605", "@fin": "2014-12-25", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029962185", "@fin": "2015-06-19", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752585", "@fin": "2017-10-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035641751", "@fin": "2018-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2017-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812400", "@fin": "2018-09-07", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037388739", "@fin": "2019-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037951487", "@fin": "2020-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038093774", "@fin": "2020-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041395204", "@fin": "2023-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046804924", "@fin": "2024-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049399908", "@fin": "2025-01-01", "@num": "L133-5-3", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044981661", "@fin": "2022-12-25", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046816116", "@fin": "2023-12-28", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048701156", "@fin": "2999-01-01", "@num": "L133-5-3", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Tout employeur de personnel salarié ou assimilé adresse à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le lieu d'activité et les caractéristiques de l'emploi et du contrat de travail, les montants des rémunérations, des cotisations et contributions sociales et la durée de travail retenus ou établis pour la paie de chaque mois, les dates de début et de fin de contrat, de suspension et de reprise du contrat de travail intervenant au cours de ce mois, ainsi que, le cas échéant, une régularisation au titre des données inexactes ou incomplètes transmises au cours des mois précédents. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° Les déclarations prévues aux articles 87 et 87-0 A du code général des impôts ;

4° La déclaration prévue au 3 bis de l'article L. 262 du livre des procédures fiscales.

II bis.-Tout organisme versant des sommes imposables autres que des salaires transmis via la déclaration prévue au I ainsi que tout organisme versant des prestations sociales, y compris au titre de la protection sociale complémentaire, non imposables, dont la liste est fixée par décret, adresse mensuellement à un organisme désigné par décret une déclaration sociale nominative comportant pour chacune des personnes attributaires de ces sommes et prestations, et après information de celles-ci, les informations relatives à ces versements. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté des ministres chargés de la sécurité sociale et du budget.
\n
\nLes données de cette déclaration servent uniquement au recouvrement des cotisations sociales, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des assurés en matière de prestations sociales ainsi qu'à l'accomplissement, par les administrations et organismes destinataires, de leurs missions.
\n
\nLa transmission de cette déclaration permet d'accomplir les formalités déclaratives prévues à l'article 87-0 A du code général des impôts.

" } }, "LEGIARTI000046804924": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046804924", "URL": "article/LEGI/ARTI/00/00/46/80/49/LEGIARTI000046804924.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VI de l'article 6 de la loi n° 2022-1616 du 23 décembre 2022, ces dispositions entrent en vigueur le 1er janvier 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006660025", "@num": "5", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006228497", "@num": "2", "#text": "Décret n°2004-121 du 9 février 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612529", "@nortexte": "SOCS0420417D", "@numtexte": "2004-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-09" }, { "@id": "LEGIARTI000044920140", "@num": "11", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920219", "@num": "7", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006243972", "@num": "2", "#text": "Décret n°2005-983 du 10 août 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813109", "@nortexte": "SANS0522876D", "@numtexte": "2005-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-10" }, { "@id": "LEGIARTI000020451594", "@num": "5", "#text": "Décret n°2009-342 du 27 mars 2009 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020446437", "@nortexte": "BCFS0829475D", "@numtexte": "2009-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-27" }, { "@id": "LEGIARTI000025555096", "@num": "51", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027248796", "#text": "Décret n°2013-266\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476732", "@num": "2", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476702", "@num": "6", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000029776107", "@num": "7", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000028375898", "@num": "27", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029501617", "@num": "1", "#text": "DÉCRET n°2014-1082 du 24 septembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029499622", "@nortexte": "FCPS1417642D", "@numtexte": "2014-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-24" }, { "@id": "LEGIARTI000029922900", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920950", "@nortexte": "FCPS1419340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000037313292", "@num": "13", "#text": "ORDONNANCE n° 2015-682 du 18 juin 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030746907", "@nortexte": "AFSS1510195R", "@numtexte": "2015-682", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGIARTI000031666182", "@num": "22", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032583439", "@num": "1", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033582850", "@num": "1", "#text": "Arrêté du 30 novembre 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033560895", "@nortexte": "ECFS1631117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-30" }, { "@id": "LEGIARTI000038589805", "@num": "1", "#text": "Décret n°2016-1766 du 16 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033625228", "@nortexte": "MCCB1633063D", "@numtexte": "2016-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000049820367", "@num": "2", "#text": "Décret n°2017-351 du 20 mars 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228208", "@nortexte": "AFSS1701589D", "@numtexte": "2017-351", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000034800287", "@num": "1", "#text": "Décret n°2017-804 du 5 mai 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602367", "@nortexte": "ECFS1608656D", "@numtexte": "2017-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000036174598", "@num": "6", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000048834678", "@num": "130", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000046796149", "@num": "6", "#text": "LOI n°2022-1616 du 23 décembre 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046791754", "@nortexte": "ECOX2225094L", "@numtexte": "2022-1616", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048475022", "@num": "2", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049063798", "@num": "1", "#text": "Décret n°2024-50 du 29 janvier 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049060134", "@nortexte": "TSSS2332843D", "@numtexte": "2024-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000049102611", "@num": "1", "#text": "Arrêté du 29 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049101825", "@nortexte": "ECOS2400555A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000049897012", "#text": "Décret n°2024-693 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897025", "@num": "1", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897033", "@num": "3", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897049", "@num": "6", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050431340", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050428863", "@nortexte": "ECOS2428290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006307129", "@num": "87", "#text": "Code général des impôts, CGI. - art. 87", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780297", "@num": "87-0 A", "#text": "Code général des impôts, CGI. - art. 87-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033008672", "@num": "L3141-32", "#text": "Code du travail - 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I.-Tout employeur de personnel salarié ou assimilé adresse à un organisme désigné par décret une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le lieu d'activité et les caractéristiques de l'emploi et du contrat de travail, les montants des rémunérations, des cotisations et contributions sociales et la durée de travail retenus ou établis pour la paie de chaque mois, les dates de début et de fin de contrat, de suspension et de reprise du contrat de travail intervenant au cours de ce mois, ainsi que, le cas échéant, une régularisation au titre des données inexactes ou incomplètes transmises au cours des mois précédents. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° Les déclarations prévues aux articles 87 et 87-0 A du code général des impôts ;

II bis.-Tout organisme versant des sommes imposables autres que des salaires transmis via la déclaration prévue au I ainsi que tout organisme versant des prestations sociales, y compris au titre de la protection sociale complémentaire, non imposables, dont la liste est fixée par décret, adresse mensuellement à un organisme désigné par décret une déclaration sociale nominative comportant pour chacune des personnes attributaires de ces sommes et prestations, et après information de celles-ci, les informations relatives à ces versements. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté des ministres chargés de la sécurité sociale et du budget.
\n
\nLes données de cette déclaration servent uniquement au recouvrement des cotisations sociales, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des assurés en matière de prestations sociales ainsi qu'à l'accomplissement, par les administrations et organismes destinataires, de leurs missions.
\n
\nLa transmission de cette déclaration permet d'accomplir les formalités déclaratives prévues à l'article 87-0 A du code général des impôts.

Ce décret détermine les modalités particulières selon lesquelles sont remplies les obligations prévues aux I et II bis au titre des rémunérations dues à l'occasion des périodes de congés des salariés relevant des caisses mentionnées à l'article L. 3141-32 du code du travail. Il prévoit, le cas échéant, les modalités des échanges d'informations entre ces caisses et les employeurs de ces salariés permettant la transmission, par une déclaration unique, de l'ensemble des données dont la déclaration est obligatoire en application du présent article.

" } }, "LEGIARTI000046816116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-28", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046816116", "URL": "article/LEGI/ARTI/00/00/46/81/61/LEGIARTI000046816116.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au C du V de l'article 130 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2024.

Conformément au A du VI de l'article 6 de la loi n° 2022-1616 du 23 décembre 2022, ces dispositions entrent en vigueur le 1er janvier 2024.

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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000046796149", "@num": "6", "#text": "LOI n°2022-1616 du 23 décembre 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046791754", "@nortexte": "ECOX2225094L", "@numtexte": "2022-1616", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048475022", "@num": "2", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049063798", "@num": "1", "#text": "Décret n°2024-50 du 29 janvier 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049060134", "@nortexte": "TSSS2332843D", "@numtexte": "2024-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000049102611", "@num": "1", "#text": "Arrêté du 29 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049101825", "@nortexte": "ECOS2400555A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000049897012", "#text": "Décret n°2024-693 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897025", "@num": "1", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897033", "@num": "3", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897049", "@num": "6", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050431340", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050428863", "@nortexte": "ECOS2428290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006307129", "@num": "87", "#text": "Code général des impôts, CGI. - art. 87", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780297", "@num": "87-0 A", "#text": "Code général des impôts, CGI. - art. 87-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419142", "@num": "R822-3", "#text": "Code de la construction et de l'habitation. - art. 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Dispositions communes à tout ou partie des régimes de base", "@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": "LEGIARTI000006741079", "@fin": "2008-05-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741080", "@fin": "2008-05-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019290029", "@fin": "2009-04-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025560000", "@fin": "2015-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028716420", "@fin": "2015-07-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752630", "@fin": "2016-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000026944605", "@fin": "2014-12-25", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029962185", "@fin": "2015-06-19", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752585", "@fin": "2017-10-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035641751", "@fin": "2018-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2017-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812400", "@fin": "2018-09-07", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037388739", "@fin": "2019-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037951487", "@fin": "2020-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038093774", "@fin": "2020-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041395204", "@fin": "2023-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046804924", "@fin": "2024-01-01", "@num": "L133-5-3", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049399908", "@fin": "2025-01-01", "@num": "L133-5-3", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044981661", "@fin": "2022-12-25", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046816116", "@fin": "2023-12-28", "@num": "L133-5-3", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048701156", "@fin": "2999-01-01", "@num": "L133-5-3", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Tout employeur de personnel salarié ou assimilé adresse à celui des organismes mentionnés aux articles L. 213-1 et L. 752-1 du présent code et à l'article L. 723-3 du code rural et de la pêche maritime dont il relève, une déclaration sociale nominative établissant pour chacun des salariés ou assimilés le lieu d'activité et les caractéristiques de l'emploi et du contrat de travail, les montants des rémunérations, des cotisations et contributions sociales et la durée de travail retenus ou établis pour la paie de chaque mois, les dates de début et de fin de contrat, de suspension et de reprise du contrat de travail intervenant au cours de ce mois. Les personnes soumises à l'obligation mentionnée au présent alinéa sont tenues, le cas échéant, de procéder à une régularisation au titre des données inexactes ou incomplètes transmises au cours des mois précédents. Cette déclaration est effectuée par voie électronique selon des modalités fixées chaque année par arrêté du ministre chargé de la sécurité sociale.

Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° Les déclarations prévues aux articles 87 et 87-0 A du code général des impôts ;

4° La déclaration prévue au 3 bis de l'article L. 262 du livre des procédures fiscales.

II bis. - Tout organisme qui verse, à un titre autre qu'employeur, des sommes imposables ou soumises à cotisations ou contributions sociales ou qui verse des prestations sociales figurant sur une liste fixée par arrêté des ministres chargés de la sécurité sociale et du budget adresse mensuellement aux organismes mentionnés aux articles L. 213-1 ou, s'il en relève, L. 752-1 du présent code ainsi qu'à l'administration fiscale une déclaration sociale nominative comportant, pour chacune des personnes attributaires de ces sommes et prestations et après information de ces personnes, les informations relatives à ces versements. Cette déclaration est effectuée par voie électronique, selon des modalités fixées chaque année par arrêté des ministres chargés de la sécurité sociale et du budget.
\n
\nLes données de cette déclaration servent uniquement au recouvrement des cotisations sociales, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des assurés en matière de prestations sociales ainsi qu'à l'accomplissement, par les administrations et organismes destinataires, de leurs missions.
\n
\nLa transmission de cette déclaration permet d'accomplir les formalités déclaratives prévues à l'article 87-0 A du code général des impôts.

Les employeurs qui versent des sommes ou prestations mentionnées au premier alinéa du présent II bis uniquement à leurs salariés ou assimilés ou à leurs anciens salariés ou assimilés déclarent ces versements au moyen de la déclaration mentionnée au I.

II ter.-Les organismes et administrations auxquels sont destinées les données déclarées mettent à disposition des personnes tenues aux obligations mentionnées aux I et II bis en vue d'en faciliter les démarches, les informations dont les catégories sont définies par arrêté des ministres chargés de la sécurité sociale et du budget, leur permettant de renseigner leurs déclarations sociales et de s'assurer de la conformité de leur situation à la législation sociale au moyen d'un dispositif unifié.

" } }, "LEGIARTI000048701156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048701156", "URL": "article/LEGI/ARTI/00/00/48/70/11/LEGIARTI000048701156.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 2° du X de l'article 13 de la loi n° 2023-1250 du 26 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

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art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006243972", "@num": "2", "#text": "Décret n°2005-983 du 10 août 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813109", "@nortexte": "SANS0522876D", "@numtexte": "2005-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-10" }, { "@id": "LEGIARTI000020451594", "@num": "5", "#text": "Décret n°2009-342 du 27 mars 2009 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020446437", "@nortexte": "BCFS0829475D", "@numtexte": "2009-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-27" }, { "@id": "LEGIARTI000025555096", "@num": "51", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGITEXT000027248796", "#text": "Décret n°2013-266\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476732", "@num": "2", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033476702", "@num": "6", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000029776107", "@num": "7", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000028375898", "@num": "27", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000029501617", "@num": "1", "#text": "DÉCRET n°2014-1082 du 24 septembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029499622", "@nortexte": "FCPS1417642D", "@numtexte": "2014-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-24" }, { "@id": "LEGIARTI000029922900", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920950", "@nortexte": "FCPS1419340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000037313292", "@num": "13", "#text": "ORDONNANCE n° 2015-682 du 18 juin 2015 - 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art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033560895", "@nortexte": "ECFS1631117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-30" }, { "@id": "LEGIARTI000038589805", "@num": "1", "#text": "Décret n°2016-1766 du 16 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033625228", "@nortexte": "MCCB1633063D", "@numtexte": "2016-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000049820367", "@num": "2", "#text": "Décret n°2017-351 du 20 mars 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228208", "@nortexte": "AFSS1701589D", "@numtexte": "2017-351", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000034800287", "@num": "1", "#text": "Décret n°2017-804 du 5 mai 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602367", "@nortexte": "ECFS1608656D", "@numtexte": "2017-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000036174598", "@num": "6", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000046873048", "@num": "130", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 130 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000046796149", "@num": "6", "#text": "LOI n°2022-1616 du 23 décembre 2022 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000046791754", "@nortexte": "ECOX2225094L", "@numtexte": "2022-1616", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048475022", "@num": "2", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049063798", "@num": "1", "#text": "Décret n°2024-50 du 29 janvier 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049060134", "@nortexte": "TSSS2332843D", "@numtexte": "2024-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000049102611", "@num": "1", "#text": "Arrêté du 29 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049101825", "@nortexte": "ECOS2400555A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000049897012", "#text": "Décret n°2024-693 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897025", "@num": "1", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897033", "@num": "3", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897049", "@num": "6", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050431340", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050428863", "@nortexte": "ECOS2428290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006307129", "@num": "87", "#text": "Code général des impôts, CGI. - 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Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° Les déclarations prévues aux articles 87 et 87-0 A du code général des impôts ;

4° La déclaration prévue au 3 bis de l'article L. 262 du livre des procédures fiscales.

Les données de cette déclaration servent uniquement au recouvrement des cotisations sociales, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des assurés en matière de prestations sociales ainsi qu'à l'accomplissement, par les administrations et organismes destinataires, de leurs missions.

La transmission de cette déclaration permet d'accomplir les formalités déclaratives prévues à l'article 87-0 A du code général des impôts.

II ter.-Les organismes et administrations auxquels sont destinées les données déclarées mettent à disposition des personnes tenues aux obligations mentionnées aux I et II bis en vue d'en faciliter les démarches, les informations dont les catégories sont définies par arrêté des ministres chargés de la sécurité sociale et du budget, leur permettant de renseigner leurs déclarations sociales et de s'assurer de la conformité de leur situation à la législation sociale au moyen d'un dispositif unifié.

" } }, "LEGIARTI000049399908": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049399908", "URL": "article/LEGI/ARTI/00/00/49/39/99/LEGIARTI000049399908.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VI de l'article 6 de la loi n° 2022-1616 du 23 décembre 2022, ces dispositions entrent en vigueur le 1er janvier 2023.

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art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049065497", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000045246588", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@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": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - 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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000046796149", "@num": "6", "#text": "LOI n°2022-1616 du 23 décembre 2022 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000046791754", "@nortexte": "ECOX2225094L", "@numtexte": "2022-1616", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000048857491", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048475022", "@num": "2", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@id": "LEGIARTI000048670450", "@num": "13", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049063798", "@num": "1", "#text": "Décret n°2024-50 du 29 janvier 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049060134", "@nortexte": "TSSS2332843D", "@numtexte": "2024-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-29" }, { "@id": "LEGIARTI000049102611", "@num": "1", "#text": "Arrêté du 29 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049101825", "@nortexte": "ECOS2400555A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-29" }, { "@id": "LEGITEXT000049897012", "#text": "Décret n°2024-693 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897025", "@num": "1", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897033", "@num": "3", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049897049", "@num": "6", "#text": "Décret n°2024-693 du 5 juillet 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888897", "@nortexte": "TSSA2414423D", "@numtexte": "2024-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000050431340", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050428863", "@nortexte": "ECOS2428290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050739396", "@num": "1", "#text": "Décret n°2024-1161 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733357", "@nortexte": "BCPS2421582D", "@numtexte": "2024-1161", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006307129", "@num": "87", "#text": "Code général des impôts, CGI. - art. 87", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780297", "@num": "87-0 A", "#text": "Code général des impôts, CGI. - art. 87-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585243", "@num": "L723-3", "#text": "Code rural et de la pêche maritime - art. L723-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033008672", "@num": "L3141-32", "#text": "Code du travail - art. L3141-32", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419142", "@num": "R822-3", "#text": "Code de la construction et de l'habitation. - art. R822-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050740376", "@num": "D133-21", "#text": "Code de la sécurité sociale. - art. D133-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864619", "@num": "D133-5", "#text": "Code de la sécurité sociale. - art. 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Les données de cette déclaration servent au recouvrement des cotisations, des contributions sociales et de certaines impositions, à la vérification de leur montant, à l'ouverture et au calcul des droits des salariés en matière d'assurances sociales, de formation et de prévention des effets de l'exposition à certains facteurs de risques professionnels, à la détermination du taux de certaines cotisations, au versement de certains revenus de remplacement ainsi qu'à l'accomplissement par les administrations et organismes destinataires de leurs missions.

II.-La transmission de la déclaration sociale nominative permet aux employeurs d'accomplir les formalités déclaratives suivantes :

1° Les déclarations leur incombant auprès des organismes de sécurité sociale pour la détermination des droits aux prestations de sécurité sociale de leurs salariés ;

2° Les déclarations prévues aux articles 87 et 87-0 A du code général des impôts ;

La transmission de cette déclaration permet d'accomplir les formalités déclaratives prévues à l'article 87-0 A du code général des impôts.

II ter.-Les organismes et administrations auxquels sont destinées les données déclarées mettent à disposition des personnes tenues aux obligations mentionnées aux I et II bis en vue d'en faciliter les démarches, les informations dont les catégories sont définies par arrêté des ministres chargés de la sécurité sociale et du budget, leur permettant de renseigner leurs déclarations sociales et de s'assurer de la conformité de leur situation à la législation sociale au moyen d'un dispositif unifié.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2018-1348 du 28 décembre 2018 relatif à l'aide unique aux employeurs d'apprentis)