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La rémunération servant de base au calcul de l'allocation comprend l'ensemble des rémunérations brutes y compris les indemnités et primes perçues par ces personnels, dans la limite du plafond mentionné au septième alinéa de l'article L. 5422-9 du code du travail.

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L'allocation d'assurance est financée par des contributions des employeurs et des salariés assises sur les rémunérations brutes dans la limite d'un plafond.
\n
Toutefois, l'assiette des contributions peut être forfaitaire pour les catégories de salariés pour lesquelles les cotisations à un régime de base de sécurité sociale sont ou peuvent être calculées sur une assiette forfaitaire.
" } }, "LEGIARTI000037388368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5422-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-08-23", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037388368", "URL": "article/LEGI/ARTI/00/00/37/38/83/LEGIARTI000037388368.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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L'allocation d'assurance et l'allocation des travailleurs indépendants prévue à la section 4 du chapitre IV du présent titre sont financées par :

1° Des contributions des employeurs ;

2° Le cas échéant, des contributions des salariés relevant des professions de la production cinématographique, de l'audiovisuel ou du spectacle mentionnées à la section 3 du même chapitre IV ;

3° Le cas échéant, des contributions de salariés expatriés dont l'employeur ne relève pas du champ d'application de l'article L. 5422-13 ;

4° Le cas échéant, des contributions des salariés relevant de l'extension du champ d'application des accords mentionnés à l'article L. 5422-20 hors du territoire national ;

5° Les impositions de toute nature qui sont affectées en tout ou partie à l'organisme mentionné au premier alinéa de l'article L. 5427-1, notamment pour le financement de l'allocation des travailleurs indépendants.

Les contributions mentionnées aux 1° à 3° sont assises sur les rémunérations brutes dans la limite d'un plafond.

Toutefois, l'assiette des contributions peut être forfaitaire pour les catégories de salariés pour lesquelles les cotisations à un régime de base de sécurité sociale sont ou peuvent être calculées sur une assiette forfaitaire.

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L'allocation d'assurance et l'allocation des travailleurs indépendants prévue à la section 4 du chapitre IV du présent titre sont financées par :

1° Des contributions des employeurs ;

3° Le cas échéant, des contributions de salariés expatriés qui adhèrent individuellement au régime d'assurance et dont l'employeur ne relève pas du champ d'application de l'article L. 5422-13 ;

4° Le cas échéant, des contributions des salariés, à l'exception des salariés expatriés, relevant de l'extension du champ d'application des accords mentionnés à l'article L. 5422-20 hors du territoire national ;

Les contributions mentionnées aux 1° à 3° sont assises sur les rémunérations brutes dans la limite d'un plafond.

\n
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Article 7 AUTONOME VIGUEUR, en vigueur depuis le 19/06/2020 (Décret n° 2020-741 du 16 juin 2020 relatif au régime particulier d'assurance chômage applicable à certains agents publics et salariés du secteur public)