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Les déclarations de création d'entreprise des personnes mentionnées à l'article L. 613-7 du code de la sécurité sociale sont effectuées par voie électronique dans les conditions prévues à l'article L. 613-5 du même code.

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R123-5-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037125002", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109125", "@num": "L133-6-7-2", "#text": "Code de la sécurité sociale. - art. L133-6-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742774", "@num": "L381-26", "#text": "Code de la sécurité sociale. - art. L381-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742976", "@num": "L382-14", "#text": "Code de la sécurité sociale. - art. L382-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743504", "@num": "L613-1", "#text": "Code de la sécurité sociale. - art. L613-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743513", "@num": "L615-5", "#text": "Code de la sécurité sociale. - art. L615-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743513", "@num": "L615-5", "#text": "Code de la sécurité sociale. - art. L615-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743980", "@num": "L711-1", "#text": "Code de la sécurité sociale. - art. L711-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392125", "@num": "L722-5", "#text": "Code de la sécurité sociale. - art. L722-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185988", "@fin": "2018-01-01", "#text": "Sous-section 2 : Situations particulières.", "@debut": "2005-12-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172716", "@fin": "2018-01-01", "#text": "Section 1 : Généralités", "@debut": "2005-12-09" }, { "@id": "LEGISCTA000036391063", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations d'allocations familiales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156202", "@fin": "2015-12-23", "#text": "Chapitre 3 : Champ d'application et prestations d'assurance maladie", "@debut": "2005-12-09" }, { "@id": "LEGISCTA000031686523", "@fin": "2018-01-01", "#text": "Chapitre 3 : Champ d'application et protection maladie", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000036391065", "@fin": "2018-06-14", "#text": "Chapitre 3 : Dispositions relatives au financement communes à l'ensemble des indépendants", "@debut": "2018-01-01" }, { "@id": "LEGISCTA000037061915", "@fin": "2999-01-01", "#text": "Chapitre 3 : Dispositions, relatives au financement, communes à l'ensemble des travailleurs indépendants", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141668", "@fin": "2018-01-01", "#text": "Titre 1 : Régime social des indépendants", "@debut": "2005-12-09" }, { "@id": "LEGISCTA000036391026", "@fin": "2999-01-01", "#text": "Titre I : Dispositions générales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006743622", "@fin": "2010-05-08", "@num": "L613-5", "@etat": "MODIFIE", "@debut": "2005-12-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022267614", "@fin": "2015-01-01", "@num": "L613-5", "@etat": "ABROGE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036391070", "@fin": "2018-06-14", "@num": "L613-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062247", "@fin": "2018-12-23", "@num": "L613-5", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037947871", "@fin": "2023-01-01", "@num": "L613-5", "@etat": "ABROGE", "@debut": "2018-12-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit aux prestations des personnes mentionnées au 2° de l'article L. 613-1 ci-dessus, qui ont exercé simultanément ou successivement plusieurs activités professionnelles, salariées ou non salariées, est ouvert dans le régime dont a ou aurait relevé leur activité principale.
\n
Toutefois, il n'est pas apporté de modification à la situation des personnes qui, au 1er janvier 1969, bénéficient d'un avantage ouvrant droit aux prestations en nature, soit des assurances sociales en vertu des articles L. 311-9 et L. 311-10, L. 313-4 et du premier alinéa de l'article L. 381-26 du code de la sécurité sociale, de la réglementation applicable aux régimes spéciaux mentionnés à l'article L. 711-1 du même code ou de la législation relative au régime agricole des assurances sociales des salariés, soit du régime d'assurance maladie, invalidité et maternité des exploitants agricoles en application du chapitre III-1 du titre II du livre VII du code rural.
\n
Les personnes mentionnées au premier alinéa du présent article, bénéficiant, au titre de régimes différents, d'une pension d'invalidité ou d'un avantage de vieillesse substitué, et d'une pension, rente ou allocation de vieillesse rèlevent du régime d'assurance maladie correspondant à l'activité qui leur a ouvert droit à la pension d'invalidité ou à l'avantage de vieillesse substitué.
" } }, "LEGIARTI000006743625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L613-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-25", "DATE_DEBUT": "2005-12-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006743625", "URL": "article/LEGI/ARTI/00/00/06/74/36/LEGIARTI000006743625.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X613L07AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006766678", "@num": "4", "#text": "Décret n°71-542 du 2 juillet 1971 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000510197", "@numtexte": "71-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-07-02" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000039145570", "@num": "10 ter", "#text": "Décret n°98-247 du 2 avril 1998 - art. 10 ter (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000006247202", "@num": "2", "#text": "Ordonnance n°2005-1528 du 8 décembre 2005 - art. 2 () JORF 9 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000811552", "@nortexte": "SANX0500279R", "@numtexte": "2005-1528", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-08" }, { "@id": "LEGIARTI000041638823", "@num": "4-3", "#text": "Décret n°2011-2085\n du 30 décembre 2011 - art. 4-3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060833", "@nortexte": "BCRS1135079D", "@numtexte": "2011-2085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000048419773", "@num": "30-10", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000048419763", "@num": "30-8", "#text": "DÉCRET n°2015-386 du 3 avril 2015 - art. 30-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030440401", "@nortexte": "DEFH1426725D", "@numtexte": "2015-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGITEXT000037798308", "#text": "Décret n°2018-1120 du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037797213", "@nortexte": "CPAS1829555D", "@numtexte": "2018-1120", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000039510928", "@num": "2", "#text": "Décret n°2019-1358 du 13 décembre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039508681", "@nortexte": "SSAS1929115D", "@numtexte": "2019-1358", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-13" }, { "@id": "LEGIARTI000041511094", "@num": "11", "#text": "Décret n°2020-69 du 30 janvier 2020 - art. 11 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000041506165", "@nortexte": "CPAF1931922D", "@numtexte": "2020-69", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGITEXT000041638470", "#text": "Décret n°2020-158 du 24 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041636180", "@nortexte": "CPAS1934878D", "@numtexte": "2020-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-24" }, { "@id": "LEGIARTI000045801182", "@num": "11-1", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 11-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGITEXT000043561017", "#text": "Décret n°2021-686 du 28 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043558025", "@nortexte": "SSAS2105427D", "@numtexte": "2021-686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-28" }, { "@id": "LEGIARTI000046933345", "@num": "L123-1", "#text": "Code général de la fonction publique - art. 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Les personnes bénéficiaires d'un avantage de retraite ou d'une pension d'invalidité, exerçant une activité professionnelle, sont affiliées et cotisent simultanément au régime d'assurance maladie dont relève leur avantage ou leur pension et à celui dont relève leur activité.
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Toutefois, le droit aux prestations est ouvert dans l'un ou l'autre régime, au choix de l'intéressé.
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Le droit aux prestations des personnes mentionnées au 2° de l'article L. 613-1 ci-dessus, qui ont exercé simultanément ou successivement plusieurs activités professionnelles, salariées ou non salariées, est ouvert dans le régime dont a ou aurait relevé leur activité principale.

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Toutefois, il n'est pas apporté de modification à la situation des personnes qui, au 1er janvier 1969, bénéficient d'un avantage ouvrant droit aux prestations en nature, soit des assurances sociales en vertu des articles L. 311-9 et L. 311-10, L. 313-4 et du premier alinéa de l'article L. 381-26 du code de la sécurité sociale, de la réglementation applicable aux régimes spéciaux mentionnés à l'article L. 711-1 du même code ou de la législation relative au régime agricole des assurances sociales des salariés, soit du régime d'assurance maladie, invalidité et maternité des exploitants agricoles en application du chapitre III-1 du titre II du livre VII du code rural et de la pêche maritime.

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Les personnes mentionnées au premier alinéa du présent article, bénéficiant, au titre de régimes différents, d'une pension d'invalidité ou d'un avantage de vieillesse substitué, et d'une pension, rente ou allocation de vieillesse rèlevent du régime d'assurance maladie correspondant à l'activité qui leur a ouvert droit à la pension d'invalidité ou à l'avantage de vieillesse substitué.

\n
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Les personnes bénéficiaires d'un avantage de retraite ou d'une pension d'invalidité, exerçant une activité professionnelle, sont affiliées et cotisent simultanément au régime d'assurance maladie dont relève leur avantage ou leur pension et à celui dont relève leur activité.

\n
\n

Toutefois, le droit aux prestations est ouvert dans l'un ou l'autre régime, au choix de l'intéressé, selon des modalités définies par décret.

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Le droit aux prestations en nature est ouvert dans l'un ou l'autre de ces régimes, selon des modalités définies par décret.

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La prise en charge des frais de santé est assurée par l'un ou l'autre de ces régimes, selon des modalités définies par décret.

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L722-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172717", "@fin": "2018-01-01", "#text": "Section 2 : Dispositions relatives aux soins - Contrôle médical", "@debut": "2005-12-09" }, { "@id": "LEGISCTA000036391061", "@fin": "2999-01-01", "#text": "Section 2 : Modernisation et simplification des formalités", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156202", "@fin": "2015-12-23", "#text": "Chapitre 3 : Champ d'application et prestations d'assurance maladie", "@debut": "2005-12-09" }, { "@id": "LEGISCTA000031686523", "@fin": "2018-01-01", "#text": "Chapitre 3 : Champ d'application et protection maladie", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000036391065", "@fin": "2018-06-14", "#text": "Chapitre 3 : Dispositions relatives au financement communes à l'ensemble des indépendants", "@debut": "2018-01-01" }, { "@id": "LEGISCTA000037061915", "@fin": "2999-01-01", "#text": "Chapitre 3 : Dispositions, relatives au financement, communes à l'ensemble des travailleurs indépendants", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141668", "@fin": "2018-01-01", "#text": "Titre 1 : Régime social des indépendants", "@debut": "2005-12-09" }, { "@id": "LEGISCTA000036391026", "@fin": "2999-01-01", "#text": "Titre I : Dispositions générales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006743622", "@fin": "2010-05-08", "@num": "L613-5", "@etat": "MODIFIE", "@debut": "2005-12-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022267614", "@fin": "2015-01-01", "@num": "L613-5", "@etat": "ABROGE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036391070", "@fin": "2018-06-14", "@num": "L613-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062247", "@fin": "2018-12-23", "@num": "L613-5", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037947871", "@fin": "2023-01-01", "@num": "L613-5", "@etat": "ABROGE", "@debut": "2018-12-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les travailleurs indépendants sont tenus d'effectuer les déclarations pour le calcul de leurs cotisations et contributions sociales et de procéder au versement de celles-ci par voie dématérialisée, dans des conditions fixées par décret.

II.-Pour les travailleurs indépendants ne relevant pas du régime prévu à l'article L. 133-6-8, les obligations prévues au I du présent article s'imposent au-delà d'un seuil fixé, par décret, en fonction du montant du revenu défini à l'article L. 131-6.

III.-Pour les travailleurs indépendants relevant du régime prévu à l'article L. 133-6-8, les obligations prévues au I du présent article s'imposent :

1° Lorsque le montant de leur chiffre d'affaires ou de leurs recettes dépasse un seuil fixé par décret, aux travailleurs indépendants relevant du régime prévu à l'article L. 133-6-8 auxquels ne s'applique pas le montant minimal de cotisations et de contributions de sécurité sociale prévu aux trois derniers alinéas du I du même article en application de l'article L. 613-9 ;

2° Lorsque le montant de leur chiffre d'affaires ou de leurs recettes dépasse un seuil fixé par décret, aux autres travailleurs indépendants relevant du régime prévu à l'article L. 133-6-8.

IV.-La méconnaissance des obligations prévues au I du présent article entraîne l'application des majorations prévues au II de l'article L. 133-5-5.

V.-Les travailleurs indépendants relevant du régime prévu à l'article L. 133-6-8 sont tenus de déclarer par voie dématérialisée la création de leur entreprise auprès de l'organisme mentionné au deuxième alinéa de l'article 2 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, dans des conditions fixées par décret.

\n
" } }, "LEGIARTI000037061904": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L613-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000037061904", "URL": "article/LEGI/ARTI/00/00/37/06/19/LEGIARTI000037061904.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Aux termes de l'article 50 X de la loi n° 2016-1827 du 23 décembre 2016, les dispositions du présent article s'appliquent aux travailleurs indépendants créant leur activité :
\n
1° A compter d'une date fixée par décret, et au plus tard le 1er janvier 2018, pour ceux qui relèvent de l'article L. 133-6-8 du code de la sécurité sociale ;
\n
2° A compter d'une date fixée par décret, et au plus tard le 1er janvier 2019, pour ceux ne relevant pas du même article L. 133-6-8.
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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045412260", "@nortexte": "ECOE2134750D", "@numtexte": "2022-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-25" }, { "@id": "LEGIARTI000046062323", "@num": "4", "#text": "Décret n°2022-1014 du 19 juillet 2022 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000046061058", "@nortexte": "ECOI2206712D", "@numtexte": "2022-1014", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-19" }, { "@id": "LEGIARTI000046062657", "@num": "2", "#text": "Décret n°2022-1015 du 19 juillet 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046061594", "@nortexte": "ECOI2217211D", "@numtexte": "2022-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-19" }, { "@id": "LEGIARTI000046831930", "@num": "1", "#text": "Arrêté du 14 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046828970", "@nortexte": "ECOI2232187A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-14" }, { "@id": "LEGIARTI000046859292", "@num": "1", "#text": "Décret n°2022-1746 du 26 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046847137", "@nortexte": "MTRS2236788D", "@numtexte": "2022-1746", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-26" }, { "@id": "LEGIARTI000048419063", "@num": "30", "#text": "Décret n°2023-1039 du 15 novembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048418041", "@nortexte": "ARMH2319268D", "@numtexte": "2023-1039", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-15" }, { "@id": "LEGIARTI000048520413", "@num": "1", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000048520420", "@num": "2", "#text": "Décret n°2023-1140 du 5 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048519122", "@nortexte": "ECOS2323040D", "@numtexte": "2023-1140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-05" }, { "@id": "LEGIARTI000048809235", "@num": "2", "#text": "Décret n°2023-1350 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048729031", "@nortexte": "MTRD2321137D", "@numtexte": "2023-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049622556", "#text": "Décret n°2024-484 du 30 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049620955", "@nortexte": "ECOS2409620D", "@numtexte": "2024-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000049913229", "@num": "5", "#text": "Décret n°2024-766 du 8 juillet 2024 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049908324", "@nortexte": "TSSS2415412D", "@numtexte": "2024-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-08" }, { "@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": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031763003", "@num": "64 bis", "#text": "Code général des impôts, CGI. - art. 64 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044046076", "@num": "L123-54", "#text": "Code de commerce - art. 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I.-Les cotisations et les contributions de sécurité sociale dont sont redevables les travailleurs indépendants mentionnés au II du présent article bénéficiant des régimes définis aux articles 50-0 et 102 ter du code général des impôts sont calculées mensuellement ou trimestriellement, en appliquant au montant de leur chiffre d'affaires ou de leurs recettes effectivement réalisés le mois ou le trimestre précédent un taux global fixé par décret pour chaque catégorie d'activité mentionnée aux mêmes articles, de manière à garantir un niveau équivalent entre le taux effectif des cotisations et des contributions sociales versées et celui applicable aux mêmes titres aux revenus des travailleurs indépendants ne relevant pas des dispositions du présent article. Un taux global différent peut être fixé par décret pour les périodes au cours desquelles le travailleur indépendant est éligible à une exonération de cotisations et de contributions de sécurité sociale. Ce taux global ne peut être, compte tenu des taux d'abattement mentionnés au même II, inférieur à la somme des taux des contributions mentionnées à l'article L. 136-3 du présent code et à l'article 14 de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.

Les travailleurs indépendants bénéficiant des régimes définis aux articles 50-0 et 102 ter du code général des impôts peuvent demander que leurs cotisations ne soient pas inférieures au montant minimal de cotisations de sécurité sociale fixé :

1° Pour les travailleurs indépendants mentionnés à l'article L. 631-1, en application du troisième alinéa de l'article L. 621-1, du deuxième alinéa de l'article L. 633-10 et du dernier alinéa de l'article L. 635-5 ainsi que, le cas échéant, du quatrième alinéa de l'article L. 635-1 ;

2° Pour les travailleurs indépendants mentionnés à l'article L. 640-1, en application de l'avant-dernier alinéa de l'article L. 642-1 et, le cas échéant, des articles L. 644-1 et L. 644-2.

Cette demande est adressée aux organismes mentionnés aux articles L. 213-1 et L. 752-4 du présent code au plus tard le 31 décembre de l'année précédant celle pour laquelle les dispositions du présent article doit être appliqué ou, en cas de création d'activité, au plus tard le dernier jour du troisième mois qui suit celui de cette création. Elle s'applique tant qu'elle n'a pas été expressément dénoncée dans les mêmes conditions.

Les cotisations et contributions sociales des personnes qui ont effectué la demande mentionnée au deuxième alinéa du présent article sont calculées et recouvrées selon les dispositions prévues aux articles L. 131-6-1 et L. 131-6-2.

II.-Le présent article s'applique aux travailleurs indépendants mentionnés à l'article L. 631-1. Le bénéfice de ces dispositions peut être étendu par décret, pris après consultation des conseils d'administration des organismes de sécurité sociale concernés, à tout ou partie des cotisations et des contributions de sécurité sociale dues par les autres travailleurs indépendants.

Les prestations attribuées aux personnes mentionnées au présent article sont calculées sur la base de leur chiffre d'affaires ou de leurs recettes après application, pour les travailleurs indépendants mentionnés à l'article L. 631-1, d'un taux d'abattement de 71 % lorsqu'ils appartiennent à la première catégorie mentionnée au 1 de l'article 50-0 du code général des impôts et de 50 % dans le cas contraire et, pour les travailleurs indépendants mentionnés à l'article L. 640-1 du présent code, d'un taux d'abattement de 34 %. Par dérogation, cet abattement est fixé au niveau de celui mentionné au deuxième alinéa du I de l'article 64 bis du code général des impôts pour les personnes mentionnées au 8° de l'article L. 611-1 du présent code lorsqu'elles exercent une activité de location de locaux d'habitation meublés de tourisme, définis conformément à l'article L. 324-1 du code du tourisme.

III.-Le régime prévu au présent article cesse de s'appliquer à la date à laquelle les travailleurs indépendants cessent de bénéficier des régimes définis aux articles 50-0 et 102 ter du code général des impôts. Par dérogation, les dispositions du présent article cesse de s'appliquer au 31 décembre de l'année au cours de laquelle sont exercées les options prévues au 4 du même article 50-0 et au 5 du même article 102 ter.

IV.-(Abrogé)

V.-Les modalités d'application du présent article sont fixées par décret.

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I. - Lorsque leurs revenus ou, pour ceux mentionnés à l'article L. 613-7, leur chiffre d'affaires ou leurs recettes, dépassent des seuils fixés par décret, les travailleurs indépendants sont tenus d'effectuer les déclarations pour le calcul de leurs cotisations et contributions sociales et de procéder au versement de celles-ci par voie dématérialisée, dans des conditions fixées par décret.

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II. - La méconnaissance des obligations prévues au I du présent article entraîne l'application des majorations prévues au II de l'article L. 133-5-5.

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III. - Les travailleurs indépendants mentionnés à l'article L. 613-7 sont tenus de déclarer par voie dématérialisée la création de leur entreprise auprès de l'organisme mentionné au deuxième alinéa de l'article 2 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, dans des conditions fixées par décret.

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Conformément au IV de l’article 19 de la loi n° 2019-1446 du 24 décembre 2019, ces dispositions sont applicables à compter des déclarations transmises en 2021 au titre des revenus de l'année 2020.
Pour les travailleurs indépendants mentionnées à l'article L. 646-1 du code de la sécurité sociale, les articles L. 613-2 et L. 613-5 du même code restent applicables dans leur rédaction antérieure à la présente loi jusqu'à une date fixée par décret, et au plus tard au 1er janvier 2023.
\n

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Les travailleurs indépendants sont tenus d'effectuer les déclarations pour le calcul de leurs cotisations et contributions sociales et de procéder au versement de celles-ci par voie dématérialisée. La méconnaissance de ces obligations entraîne l'application des majorations prévues au II de l'article L. 133-5-5.

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\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Art. R6342-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D131-2\n
\n

Article R123-5-1 AUTONOME ABROGE, en vigueur du 08/07/2019 au 01/01/2023 (Code de commerce)