{ "article": { "LEGIARTI000044969942": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-63-10", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044969942", "URL": "article/LEGI/ARTI/00/00/44/96/99/LEGIARTI000044969942.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044946057", "@num": "1", "#text": "Décret n°2021-1916 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044791977", "@nortexte": "MTRD2133482D", "@numtexte": "2021-1916", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045983613", "@num": "1", "#text": "Décret n°2022-956 du 29 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045979577", "@nortexte": "MTRD2210300D", "@numtexte": "2022-956", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-29" }, { "@id": "LEGIARTI000029629733", "@num": "R6332-77-1", "#text": "Code du travail - art. R6332-77-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030314923", "@fin": "2016-04-21", "#text": "Paragraphe 2 : Conseils de la formation institués auprès des chambres de métiers et de l'artisanat de région, des chambres régionales de métiers et de l'artisanat et de la chambre de métiers et de l'artisanat de Mayotte", "@debut": "2015-03-06" }, { "@id": "LEGISCTA000032433817", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Conseils de la formation institués auprès des chambres de métiers et de l'artisanat de région et auprès des chambres régionales de métiers et de l'artisanat", "@debut": "2016-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025732367", "@fin": "2999-01-01", "#text": "Sous-section 3 : Travailleurs indépendants du secteur artisanal", "@debut": "2012-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522888", "@fin": "2012-12-10", "#text": "Section 4 : Dispositions applicables à certaines catégories d'employeurs", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000026757095", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions applicables à certaines catégories d'employeurs et de travailleurs indépendants", "@debut": "2012-12-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@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": "LEGIARTI000030314943", "@fin": "2016-04-21", "@num": "R6331-63-10", "@etat": "MODIFIE", "@debut": "2015-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032433838", "@fin": "2019-01-01", "@num": "R6331-63-10", "@etat": "MODIFIE", "@debut": "2016-04-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037934245", "@fin": "2020-04-01", "@num": "R6331-63-10", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041771639", "@fin": "2022-01-01", "@num": "R6331-63-10", "@etat": "MODIFIE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000044969942", "@fin": "2022-09-01", "@num": "R6331-63-10", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les disponibilités des conseils de la formation sont régies par les dispositions de l'article R. 6332-77-1.

" } }, "LEGIARTI000029629733": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6332-77-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029629733", "URL": "article/LEGI/ARTI/00/00/29/62/97/LEGIARTI000029629733.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029628055", "@num": "24", "#text": "DÉCRET n°2014-1240 du 24 octobre 2014 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000029627087", "@nortexte": "ETSD1418587D", "@numtexte": "2014-1240", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-24" }, { "@id": "LEGIARTI000006904460", "@num": "L6362-8", "#text": "Code du travail - art. L6362-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987468", "@num": "R6331-54", "#text": "Code du travail - art. R6331-54 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969942", "@num": "R6331-63-10", "#text": "Code du travail - art. R6331-63-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969934", "@num": "R6331-64", "#text": "Code du travail - art. R6331-64 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498596", "@num": "R6332-40", "#text": "Code du travail - art. R6332-40", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522659", "@fin": "2010-09-25", "#text": "Paragraphe 3 : Contribution et gestion", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000022850579", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Contribution et gestion", "@debut": "2010-09-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022850529", "@fin": "2999-01-01", "#text": "Section 3 : Fonds d'assurance formation de non-salariés", "@debut": "2010-09-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522844", "@fin": "2019-01-01", "#text": "Chapitre II : Organismes collecteurs paritaires agréés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037388209", "@fin": "2999-01-01", "#text": "Chapitre II : Opérateurs de compétences", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@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": "LEGIARTI000029629733", "@fin": "2019-01-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037938292", "@fin": "2019-12-12", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039476610", "@fin": "2020-04-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2019-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041771632", "@fin": "2023-01-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045987392", "@fin": "2999-01-01", "@num": "R6332-77-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les disponibilités dont un fonds d'assurance formation de non-salariés peut disposer au 31 décembre d'un exercice déterminé ne peuvent excéder le montant des charges comptabilisées au cours du même exercice.
\n
Les disponibilités au 31 décembre sont constituées par les montants figurant aux comptes de placement, de banque et de caisse, tels que définis par le plan comptable prévu à l'article R. 6332-40. Les placements sont toutefois appréciés à leur valeur liquidative.
\n
Les disponibilités excédant les montants dont le fonds d'assurance formation de non-salariés peut disposer en application du premier alinéa du présent article sont versées au Trésor public avant le 30 avril de l'année suivant la clôture de l'exercice.
\n
Lors du versement, les excédents sont accompagnés d'un bordereau indiquant, outre la désignation et l'adresse du déclarant, le montant de l'excédent à reverser. Ce bordereau est remis au service des impôts du siège du fonds d'assurance formation de non-salariés.
\n
A défaut, il est fait application de la procédure prévue par les articles L. 6362-8 à L. 6362-12." } }, "LEGIARTI000037938292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6332-77-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-12", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037938292", "URL": "article/LEGI/ARTI/00/00/37/93/82/LEGIARTI000037938292.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006904460", "@num": "L6362-8", "#text": "Code du travail - art. L6362-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987468", "@num": "R6331-54", "#text": "Code du travail - art. R6331-54 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969942", "@num": "R6331-63-10", "#text": "Code du travail - art. R6331-63-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969934", "@num": "R6331-64", "#text": "Code du travail - art. R6331-64 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498596", "@num": "R6332-40", "#text": "Code du travail - art. R6332-40", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522659", "@fin": "2010-09-25", "#text": "Paragraphe 3 : Contribution et gestion", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000022850579", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Contribution et gestion", "@debut": "2010-09-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022850529", "@fin": "2999-01-01", "#text": "Section 3 : Fonds d'assurance formation de non-salariés", "@debut": "2010-09-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522844", "@fin": "2019-01-01", "#text": "Chapitre II : Organismes collecteurs paritaires agréés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037388209", "@fin": "2999-01-01", "#text": "Chapitre II : Opérateurs de compétences", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@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": "LEGIARTI000029629733", "@fin": "2019-01-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037938292", "@fin": "2019-12-12", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039476610", "@fin": "2020-04-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2019-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041771632", "@fin": "2023-01-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045987392", "@fin": "2999-01-01", "@num": "R6332-77-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les disponibilités dont un fonds d'assurance formation de non-salariés peut disposer au 31 décembre d'un exercice déterminé ne peuvent excéder le montant des charges comptabilisées au cours du même exercice.

N'entrent pas dans le calcul des disponibilités les contributions à la formation versée en année N permettant de financer les formations réalisées en année N+1.

Les disponibilités au 31 décembre sont constituées par les montants figurant aux comptes de placement, de banque et de caisse, tels que définis par le plan comptable prévu à l'article R. 6332-40. Les placements sont toutefois appréciés à leur valeur liquidative.

Les disponibilités excédant les montants dont le fonds d'assurance formation de non-salariés peut disposer en application du premier alinéa du présent article sont versées au Trésor public avant le 30 avril de l'année suivant la clôture de l'exercice.

Lors du versement, les excédents sont accompagnés d'un bordereau indiquant, outre la désignation et l'adresse du déclarant, le montant de l'excédent à reverser. Ce bordereau est remis au service des impôts du siège du fonds d'assurance formation de non-salariés.

A défaut, il est fait application de la procédure prévue par les articles L. 6362-8 à L. 6362-12.

" } }, "LEGIARTI000039476610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6332-77-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2019-12-12" } }, "META_COMMUN": { "ID": "LEGIARTI000039476610", "URL": "article/LEGI/ARTI/00/00/39/47/66/LEGIARTI000039476610.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039474036", "@num": "1", "#text": "Décret n°2019-1326 du 10 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039472758", "@nortexte": "MTRD1918556D", "@numtexte": "2019-1326", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-10" }, { "@id": "LEGIARTI000006904460", "@num": "L6362-8", "#text": "Code du travail - art. L6362-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987468", "@num": "R6331-54", "#text": "Code du travail - art. R6331-54 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969942", "@num": "R6331-63-10", "#text": "Code du travail - art. R6331-63-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969934", "@num": "R6331-64", "#text": "Code du travail - art. R6331-64 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498596", "@num": "R6332-40", "#text": "Code du travail - art. R6332-40", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522659", "@fin": "2010-09-25", "#text": "Paragraphe 3 : Contribution et gestion", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000022850579", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Contribution et gestion", "@debut": "2010-09-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022850529", "@fin": "2999-01-01", "#text": "Section 3 : Fonds d'assurance formation de non-salariés", "@debut": "2010-09-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522844", "@fin": "2019-01-01", "#text": "Chapitre II : Organismes collecteurs paritaires agréés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037388209", "@fin": "2999-01-01", "#text": "Chapitre II : Opérateurs de compétences", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@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": "LEGIARTI000029629733", "@fin": "2019-01-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037938292", "@fin": "2019-12-12", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039476610", "@fin": "2020-04-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2019-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041771632", "@fin": "2023-01-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045987392", "@fin": "2999-01-01", "@num": "R6332-77-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

N'entrent pas dans le calcul des disponibilités les contributions à la formation versée en année N permettant de financer les formations réalisées en année N+1.

Les disponibilités au 31 décembre sont constituées par les montants figurant aux comptes de placement, de banque et de caisse, tels que définis par le plan comptable prévu au 5° de l'article R. 6332-63. Les placements sont toutefois appréciés à leur valeur liquidative.

Le fonds d'assurance formation de non-salariés transmet à France compétences le bilan comptable de l'exercice pour lequel un excédent financier est déterminé, accompagné du rapport du commissaire aux comptes et des pièces justifiant la situation de trésorerie de la structure, avec le versement correspondant. Ces documents sont également transmis au ministre chargé de la formation professionnelle.

A défaut, il est fait application de la procédure prévue par les articles L. 6362-8 à L. 6362-12.

" } }, "LEGIARTI000041771632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6332-77-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2020-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041771632", "URL": "article/LEGI/ARTI/00/00/41/77/16/LEGIARTI000041771632.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041769235", "@num": "10", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000006904460", "@num": "L6362-8", "#text": "Code du travail - art. L6362-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987468", "@num": "R6331-54", "#text": "Code du travail - art. R6331-54 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969942", "@num": "R6331-63-10", "#text": "Code du travail - art. R6331-63-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969934", "@num": "R6331-64", "#text": "Code du travail - art. R6331-64 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498596", "@num": "R6332-40", "#text": "Code du travail - art. R6332-40", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522659", "@fin": "2010-09-25", "#text": "Paragraphe 3 : Contribution et gestion", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000022850579", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Contribution et gestion", "@debut": "2010-09-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022850529", "@fin": "2999-01-01", "#text": "Section 3 : Fonds d'assurance formation de non-salariés", "@debut": "2010-09-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522844", "@fin": "2019-01-01", "#text": "Chapitre II : Organismes collecteurs paritaires agréés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037388209", "@fin": "2999-01-01", "#text": "Chapitre II : Opérateurs de compétences", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@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": "LEGIARTI000029629733", "@fin": "2019-01-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037938292", "@fin": "2019-12-12", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039476610", "@fin": "2020-04-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2019-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041771632", "@fin": "2023-01-01", "@num": "R6332-77-1", "@etat": "MODIFIE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045987392", "@fin": "2999-01-01", "@num": "R6332-77-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

N'entrent pas dans le calcul des disponibilités les contributions à la formation versée en année N permettant de financer les formations réalisées en année N + 1.

Les disponibilités excédant les montants dont le fonds d'assurance formation de non-salariés peut disposer en application du premier alinéa du présent article sont versées à France compétences avant le 30 avril de l'année suivant la clôture de l'exercice.

A défaut, il est fait application de la procédure prévue par les articles L. 6362-8 à L. 6362-12.

" } }, "LEGIARTI000044946057": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044946057", "URL": "article/LEGI/ARTI/00/00/44/94/60/LEGIARTI000044946057.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671186", "@num": "9", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000028444215", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029408631", "#text": "Code du travail - Paragraphe 3 : Dépenses éligibles au financemen... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044946235", "#text": "Code du travail - Sous-section 6 : Tables de correspondance des b... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000044946518", "#text": "Code du travail - Sous-section 7 : Employeurs occupant des salari... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044970053", "@num": "R6123-13", "#text": "Code du travail - art. R6123-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044970048", "@num": "R6123-16", "#text": "Code du travail - art. R6123-16 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044970026", "@num": "R6123-25", "#text": "Code du travail - art. R6123-25 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044970019", "@num": "R6123-26", "#text": "Code du travail - art. R6123-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044946237", "@num": "R6123-34", "#text": "Code du travail - art. R6123-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044946239", "@num": "R6123-35", "#text": "Code du travail - art. R6123-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044970066", "@num": "R6123-8", "#text": "Code du travail - art. R6123-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044970013", "@num": "R6241-19", "#text": "Code du travail - art. R6241-19 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044970006", "@num": "R6241-20", "#text": "Code du travail - art. R6241-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969998", "@num": "R6241-21", "#text": "Code du travail - art. R6241-21 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969991", "@num": "R6241-23", "#text": "Code du travail - art. R6241-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969898", "@num": "R6241-24", "#text": "Code du travail - art. R6241-24 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969984", "@num": "R6261-13", "#text": "Code du travail - art. R6261-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969902", "@num": "R6323-3", "#text": "Code du travail - art. R6323-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388073", "@num": "R6331-13", "#text": "Code du travail - art. R6331-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029408611", "@num": "R6331-15", "#text": "Code du travail - art. R6331-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029544353", "@num": "R6331-16", "#text": "Code du travail - art. R6331-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034103436", "@num": "R6331-2", "#text": "Code du travail - art. R6331-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969980", "@num": "R6331-37", "#text": "Code du travail - art. R6331-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969978", "@num": "R6331-38", "#text": "Code du travail - art. R6331-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969974", "@num": "R6331-40", "#text": "Code du travail - art. R6331-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969972", "@num": "R6331-42", "#text": "Code du travail - art. R6331-42 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969960", "@num": "R6331-47", "#text": "Code du travail - art. R6331-47 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969955", "@num": "R6331-48", "#text": "Code du travail - art. R6331-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969950", "@num": "R6331-52", "#text": "Code du travail - art. R6331-52 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907383", "@num": "R6331-53", "#text": "Code du travail - art. R6331-53 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969947", "@num": "R6331-54", "#text": "Code du travail - art. R6331-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969942", "@num": "R6331-63-10", "#text": "Code du travail - art. R6331-63-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969934", "@num": "R6331-64", "#text": "Code du travail - art. R6331-64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044946520", "@num": "R6331-73", "#text": "Code du travail - art. R6331-73 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455642", "@num": "R6331-9", "#text": "Code du travail - art. R6331-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969930", "@num": "R6332-24", "#text": "Code du travail - art. R6332-24 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969918", "@num": "R6332-72", "#text": "Code du travail - art. R6332-72 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907459", "@num": "R6332-73", "#text": "Code du travail - art. 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R6332-75 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "I de l'article L. 130-1 du code de la sécurité sociale", "@sens": "source", "@typelien": "CITATION" }, { "#text": "chapitre III du titre II du livre III du code des relations entre le public et l'administration", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000044791977", "@nor": "MTRD2133482D", "@num": "2021-1916", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-1916 du 30 décembre 2021 relatif au recouvrement, à l'affectation et au contrôle des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044791977", "@c_titre_court": "Décret n°2021-1916 du 30 décembre 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-1916 du 30 décembre 2021 relatif au recouvrement, à l'affectation et au contrôle des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044946044", "@c_titre_court": "Décret n°2021-1916 du 30 décembre 2021" } ], "@ministere": "Ministère du travail, de l'emploi et de l'insertion", "@date_publi": "2021-12-31", "@date_signature": "2021-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044946057", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044791990", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du travail
\n Art. R6123-8, Art. R6123-13, Art. R6123-16, Art. R6123-25, Art. R6123-26, Art. R6241-19, Art. R6241-20, Art. R6241-21, Art. R6241-23, Art. R6241-24, Art. R6261-13, Art. R6323-3, Art. R6331-37, Art. R6331-38, Art. R6331-40, Art. R6331-42, Art. R6331-47, Art. R6331-48, Art. R6331-52, Art. R6331-54, Art. R6331-63-10, Art. R6331-64, Art. R6332-24, Art. R6332-72, Art. R6332-75\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Art. R6331-2, Art. R6331-9, Sct. Paragraphe 3 : Dépenses éligibles au financement par l'employeur du compte personnel de formation, Art. R6331-13, Art. R6331-15, Art. R6331-16, Art. R6331-53, Art. R6332-73\n
\n

\n
\n
A créé les dispositions suivantes :

- Code du travail
\n Sct. Sous-section 7 : Employeurs occupant des salariés intermittents du spectacle, Art. R6331-73\n
\n

\n
\n
A créé les dispositions suivantes :

- Code du travail
\n Sct. Sous-section 6 : Tables de correspondance des branches et entreprises adhérentes des opérateurs de compétences, Art. R6123-34, Art. R6123-35\n
\n

\n
\n
\n
\n
\n
" } }, "LEGIARTI000045983613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045983613", "URL": "article/LEGI/ARTI/00/00/45/98/36/LEGIARTI000045983613.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682405", "@num": "3", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006698121", "@num": "22", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGISCTA000045987426", "#text": "Code du travail - Paragraphe 2 : Agrément (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987495", "@num": "R6331-47", "#text": "Code du travail - art. 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R6523-2-16-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045986692", "@num": "R6523-2-20", "#text": "Code du travail - art. R6523-2-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987389", "@num": "R6523-2-6", "#text": "Code du travail - art. R6523-2-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037562952", "@num": "R6523-2-7", "#text": "Code du travail - art. R6523-2-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037562954", "@num": "R6523-2-8", "#text": "Code du travail - art. R6523-2-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742298", "@num": "L225-1-1", "#text": "Code de la sécurité sociale. - art. L225-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744436", "@num": "L752-1", "#text": "Code de la sécurité sociale. - art. L752-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000045979577", "@nor": "MTRD2210300D", "@num": "2022-956", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-956 du 29 juin 2022 relatif à la formation professionnelle des travailleurs indépendants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045979577", "@c_titre_court": "Décret n°2022-956 du 29 juin 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-956 du 29 juin 2022 relatif à la formation professionnelle des travailleurs indépendants", "@debut": "2022-07-01", "@id_txt": "LEGITEXT000045983600", "@c_titre_court": "Décret n°2022-956 du 29 juin 2022" } ], "@ministere": "Ministère du travail, du plein emploi et de l'insertion", "@date_publi": "2022-06-30", "@date_signature": "2022-06-29", "@num_parution_jo": "0150" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045983613", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045979590", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du travail
\n Art. R6331-47, Art. R6331-48, Art. R6331-49, Art. R6331-50, Art. R6331-52, Art. R6331-54, Art. R6332-27, Art. R6332-63, Art. R6332-64, Art. R6332-66, Art. R6332-67, Sct. Paragraphe 2 : Agrément, Art. R6332-68, Art. R6332-69, Art. R6332-70, Art. R6332-71, Art. R6332-72, Art. R6332-77-1, Art. R6523-2-6\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Art. R6523-2-7, Art. R6523-2-8\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Art. R6331-55, Art. R6331-56, Art. R6331-57, Art. R6331-58, Art. R6331-59, Art. R6331-60, Art. R6331-61, Art. R6331-62, Art. R6331-63, Art. R6331-63-1, Art. R6331-63-2, Art. R6331-63-3, Art. R6331-63-4, Art. R6331-63-5, Art. R6331-63-6, Art. R6331-63-7, Art. R6331-63-8, Art. R6331-63-9, Art. R6331-63-10, Art. R6331-63-11, Art. R6331-63-12\n
\n

\n
\n
A créé les dispositions suivantes :

- Code du travail
\n Art. R6523-2-16-1, Art. R6523-2-20\n
\n

\n
\n
\n
\n
\n
" } }, "LEGIARTI000045987392": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6332-77-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045987392", "URL": "article/LEGI/ARTI/00/00/45/98/73/LEGIARTI000045987392.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 5 du décret n° 2022-956 du 29 juin 2022, ces dispositions s'appliquent au calcul des disponibilités constatées à compter du 1er janvier 2023.

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Les disponibilités dont un fonds d'assurance formation de non-salariés peut disposer au 31 décembre d'un exercice déterminé ne peuvent excéder le tiers du montant des charges comptabilisées au cours du même exercice, déduction faite des dotations aux amortissements et des provisions autres que celles relatives à un contentieux engagé avec un organisme de formation.

N'entrent pas dans le calcul des disponibilités les contributions à la formation versée en année N permettant de financer les formations réalisées en année N + 1.

A défaut, il est fait application de la procédure prévue par les articles L. 6362-8 à L. 6362-12.

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Article R6331-63-10 AUTONOME ABROGE, en vigueur du 01/01/2022 au 01/09/2022 (Code du travail)