{ "article": { "LEGIARTI000041433069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R1234-5-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-02" } }, "META_COMMUN": { "ID": "LEGIARTI000041433069", "URL": "article/LEGI/ARTI/00/00/41/43/30/LEGIARTI000041433069.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041432760", "@num": "2", "#text": "Décret n°2019-1586 du 31 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039727052", "@nortexte": "ECOI1919172D", "@numtexte": "2019-1586", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000038498675", "@num": "L130-1", "#text": "Code de la sécurité sociale. - art. L130-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018537560", "@fin": "2999-01-01", "#text": "Section 2 : Documents remis par l'employeur", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018537574", "@fin": "2999-01-01", "#text": "Chapitre IV : Conséquences du licenciement", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018537734", "@fin": "2999-01-01", "#text": "Titre III : Rupture du contrat de travail à durée indéterminée", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018537950", "@fin": "2999-01-01", "#text": "Livre II : Le contrat de travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018538094", "@fin": "2999-01-01", "#text": "Première partie : Les relations individuelles de travail", "@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": "LEGIARTI000041433069", "@fin": "2999-01-01", "@num": "R1234-5-1", "@etat": "VIGUEUR", "@debut": "2020-01-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de la présente section 2, l'effectif salarié et les règles de franchissement de seuils d'effectif sont déterminés selon les modalités prévues à l'article L. 130-1 du code de la sécurité sociale.

" } }, "LEGIARTI000038610270": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L130-1", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038610270", "URL": "article/LEGI/ARTI/00/00/38/61/02/LEGIARTI000038610270.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au XIII de l’article 11 de la loi n° 2019-486 du 22 mai 2019, le II de l'article L. 130-1 ne s'applique pas :

1° Lorsque l'effectif de l'entreprise est, au 1er janvier 2020, supérieur ou égal à un seuil et que cette entreprise était soumise, au titre de l'année 2019, aux dispositions applicables dans le cas d'un effectif supérieur ou égal à ce seuil ;

2° Lorsque l'entreprise est bénéficiaire, au 1er janvier 2020, des dispositions prévues au XII de l’article 11 de la loi n° 2019-486.

Conformément au XIV de l’article 11 de la loi n° 2019-486 du 22 mai 2019, ces dispositions entrent en vigueur le 1er janvier 2020.

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L6243-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610069", "@num": "L6315-1", "#text": "Code du travail - art. L6315-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701794", "@num": "L6323-13", "#text": "Code du travail - art. L6323-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610058", "@num": "L6323-17-5", "#text": "Code du travail - art. L6323-17-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610054", "@num": "L6331-1 A", "#text": "Code du travail - art. L6331-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610302", "@num": "L6332-1 A", "#text": "Code du travail - art. L6332-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423635", "@num": "L8241-3", "#text": "Code du travail - art. L8241-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041433069", "@num": "R1234-5-1", "#text": "Code du travail - art. R1234-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455665", "@num": "R4228-22", "#text": "Code du travail - art. R4228-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455662", "@num": "R4228-23", "#text": "Code du travail - art. R4228-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042635001", "@num": "R4461-4", "#text": "Code du travail - art. R4461-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455650", "@num": "R4623-13", "#text": "Code du travail - art. R4623-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041771270", "@num": "R6222-3", "#text": "Code du travail - art. R6222-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913437", "@num": "L2531-2", "#text": "Code général des collectivités territoriales - art. L2531-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586483", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586444", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846182", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610282", "@num": "L716-2", "#text": "Code rural - art. L716-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038610272", "@fin": "2999-01-01", "#text": "Chapitre préliminaire : Décompte et déclaration des effectifs", "@debut": "2020-01-01" } ] }, "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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000038610270", "@fin": "2026-01-01", "@num": "L130-1", "@etat": "ABROGE_DIFF", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048688470", "@fin": "2999-01-01", "@num": "L130-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Au sens du présent code, l'effectif salarié annuel de l'employeur, y compris lorsqu'il s'agit d'une personne morale comportant plusieurs établissements, correspond à la moyenne du nombre de personnes employées au cours de chacun des mois de l'année civile précédente.
\n
\n Par dérogation au premier alinéa du présent I, pour l'application de la tarification au titre du risque “ accidents du travail et maladies professionnelles ”, l'effectif pris en compte est celui de la dernière année connue.
\n
\n L'effectif à prendre en compte pour l'année de création du premier emploi salarié titulaire d'un contrat de travail dans l'entreprise correspond à l'effectif présent le dernier jour du mois au cours duquel a été réalisée cette première embauche.
\n
\n Un décret en Conseil d'Etat définit les catégories de personnes incluses dans l'effectif et les modalités de leur décompte.
\n
\n II.-Le franchissement à la hausse d'un seuil d'effectif salarié est pris en compte lorsque ce seuil a été atteint ou dépassé pendant cinq années civiles consécutives.
\n
\n Le franchissement à la baisse d'un seuil d'effectif sur une année civile a pour effet de faire à nouveau courir la règle énoncée au premier alinéa du présent II.

" } }, "LEGIARTI000041432760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041432760", "URL": "article/LEGI/ARTI/00/00/41/43/27/LEGIARTI000041432760.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000041455647", "#text": "Code du travail - Section 3 : Employeurs d'au moins onze salariés (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455681", "@num": "R1111-1", "#text": "Code du travail - art. R1111-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041433069", "@num": "R1234-5-1", "#text": "Code du travail - art. R1234-5-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455673", "@num": "R1234-9", "#text": "Code du travail - art. R1234-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455669", "@num": "R1321-5", "#text": "Code du travail - art. R1321-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018533484", "@num": "R3262-20", "#text": "Code du travail - art. R3262-20 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031588595", "@num": "R3322-1", "#text": "Code du travail - art. R3322-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455665", "@num": "R4228-22", "#text": "Code du travail - art. R4228-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455662", "@num": "R4228-23", "#text": "Code du travail - art. R4228-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455653", "@num": "R4461-4", "#text": "Code du travail - art. R4461-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455650", "@num": "R4623-13", "#text": "Code du travail - art. R4623-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786665", "@num": "R6331-1", "#text": "Code du travail - art. R6331-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034103426", "@num": "R6331-12", "#text": "Code du travail - art. R6331-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455642", "@num": "R6331-9", "#text": "Code du travail - art. R6331-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455637", "@num": "R8241-1", "#text": "Code du travail - art. R8241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039727052", "@nor": "ECOI1919172D", "@num": "2019-1586", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-1586 du 31 décembre 2019 relatif aux seuils d'effectif", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039727052", "@c_titre_court": "Décret n°2019-1586 du 31 décembre 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-1586 du 31 décembre 2019 relatif aux seuils d'effectif", "@debut": "2020-01-02", "@id_txt": "LEGITEXT000041432734", "@c_titre_court": "Décret n°2019-1586 du 31 décembre 2019" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2020-01-01", "@date_signature": "2019-12-31", "@num_parution_jo": "0001" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000041432760", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039727079", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code du travail
\n Art. R6331-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Art. R6331-12\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du travail
\n Art. R1111-1, Art. R1234-5-1, Art. R1234-9, Art. R1321-5, Art. R4228-22, Art. R4228-23, Art. R4461-4, Art. R4623-13, Sct. Section 3 : Employeurs d'au moins onze salariés, Art. R6331-9, Art. R8241-1\n
\n

\n
\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Art. R3262-20\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Art. R3322-1\n
\n

\n
" } }, "LEGIARTI000048688470": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L130-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048688470", "URL": "article/LEGI/ARTI/00/00/48/68/84/LEGIARTI000048688470.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 21 de la loi n° 2023-1250 du 26 décembre 2023, ces dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2026.

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I.-Au sens du présent code, l'effectif salarié annuel de l'employeur, y compris lorsqu'il s'agit d'une personne morale comportant plusieurs établissements, correspond à la moyenne du nombre de personnes employées au cours de chacun des mois de l'année civile précédente.
\n
\nPar dérogation au premier alinéa du présent I, pour l'application de la tarification au titre du risque “ accidents du travail et maladies professionnelles ”, l'effectif pris en compte est celui de la dernière année connue.
\n
\nL'effectif à prendre en compte pour l'année de création du premier emploi salarié titulaire d'un contrat de travail dans l'entreprise correspond à l'effectif présent le dernier jour du mois au cours duquel a été réalisée cette première embauche.
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\nUn décret en Conseil d'Etat définit les catégories de personnes incluses dans l'effectif et les modalités de leur décompte.
\n
\nII.-Le franchissement à la hausse d'un seuil d'effectif salarié est pris en compte lorsque ce seuil a été atteint ou dépassé pendant cinq années civiles consécutives.
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\nLe franchissement à la baisse d'un seuil d'effectif sur une année civile a pour effet de faire à nouveau courir la règle énoncée au premier alinéa du présent II.

III.-Au sens du présent code, les salariés mis à la disposition, en tout ou partie, d'un ou de plusieurs de ses membres par un groupement d'employeurs ne sont pas pris en compte dans l'effectif de ce groupement d'employeurs, sauf en ce qui concerne l'application des dispositions relatives à la tarification des risques d'accidents du travail et de maladies professionnelles.
\n
\n IV.-Au sens du présent code, les salariés mis à disposition par un groupement d'employeurs sont pris en compte par l'entreprise utilisatrice à due proportion de leur temps de travail, pour le calcul de ses effectifs, sauf en ce qui concerne l'application des dispositions relatives à la tarification des risques d'accidents du travail et de maladies professionnelles.

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Article R1234-5-1 AUTONOME VIGUEUR, en vigueur depuis le 02/01/2020 (Code du travail)