{ "article": { "LEGIARTI000045655765": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045655765", "URL": "article/LEGI/ARTI/00/00/45/65/57/LEGIARTI000045655765.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006904109", "@num": "L6243-3", "#text": "Code du travail - art. L6243-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045658237", "@num": "D373-4", "#text": "Code de la sécurité sociale. - art. D373-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045655844", "@num": "D373-5", "#text": "Code de la sécurité sociale. - art. D373-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000045653551", "@nor": "MTRS2209637D", "@num": "2022-652", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-652 du 25 avril 2022 relatif au financement par le fonds de solidarité vieillesse des trimestres complémentaires accordés au titre de l'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045653551", "@c_titre_court": "Décret n°2022-652 du 25 avril 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-652 du 25 avril 2022 relatif au financement par le fonds de solidarité vieillesse des trimestres complémentaires accordés au titre de l'apprentissage", "@debut": "2022-04-27", "@id_txt": "LEGITEXT000045655757", "@c_titre_court": "Décret n°2022-652 du 25 avril 2022" } ], "@ministere": "Ministère du travail, de l'emploi et de l'insertion", "@date_publi": "2022-04-26", "@date_signature": "2022-04-25", "@num_parution_jo": "0097" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045655765", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045653556", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D373-5\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D373-4\n
\n

\n
" } }, "LEGIARTI000006904109": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6243-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-25", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904109", "URL": "article/LEGI/ARTI/00/00/06/90/41/LEGIARTI000006904109.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6243L0030XX0A" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000043494135", "@num": "1", "#text": "Décret n°2021-570 du 10 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043492081", "@nortexte": "MTRS2103877D", "@numtexte": "2021-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-10" }, { "@id": "LEGIARTI000045655765", "@num": "1", "#text": "Décret n°2022-652 du 25 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045653551", "@nortexte": "MTRS2209637D", "@numtexte": "2022-652", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-25" }, { "@id": "LEGIARTI000006390685", "@num": "L2333-64", "#text": "Code général des collectivités territoriales - art. L2333-64 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391163", "@num": "L2531-2", "#text": "Code général des collectivités territoriales - art. L2531-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029914818", "@num": "D373-2", "#text": "Code de la sécurité sociale. - art. D373-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045658237", "@num": "D373-4", "#text": "Code de la sécurité sociale. - art. D373-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045655844", "@num": "D373-5", "#text": "Code de la sécurité sociale. - art. D373-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683484", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646674", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902913", "@num": "L3253-14", "#text": "Code du travail - art. L3253-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903849", "@num": "L5423-3", "#text": "Code du travail - art. L5423-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903894", "@num": "L5424-15", "#text": "Code du travail - art. L5424-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947687", "@num": "L6227-8", "#text": "Code du travail - art. L6227-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-6 alinéas 2 à 4 V1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189875", "@fin": "2014-01-22", "#text": "Section 2 : Exonération de charges salariales.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000028498740", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations dues au titre de l'emploi des apprentis.", "@debut": "2014-01-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178195", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "LEGIARTI000006904109", "@fin": "2013-12-25", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393383", "@fin": "2014-01-22", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028498742", "@fin": "2019-01-01", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2014-01-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037947666", "@fin": "2999-01-01", "@num": "L6243-3", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La prise en charge par l'Etat mentionnée à l'article L. 6243-2 s'effectue dans les conditions suivantes :
\n
1° La prise en compte des droits validables à l'assurance vieillesse ouverts pendant la période d'apprentissage s'opère sur une base forfaitaire suivant des modalités déterminées ou approuvées par décret tant en ce qui concerne les régimes de base que les régimes complémentaires ;
\n
2° La prise en compte des cotisations dues au titre des articles L. 3253-14, L. 5423-3 et L. 5424-15 s'opère sur une base forfaitaire globale ;
\n
3° La prise en charge par l'Etat du versement pour les transports prévu par les articles L. 2333-64 et L. 2531-2 du code général des collectivités territoriales et dû au titre des salaires versés aux apprentis par les employeurs mentionnés à l'article L. 6243-2 s'opère sur la base d'un taux forfaitaire déterminé par décret.
" } }, "LEGIARTI000028393383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6243-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-22", "DATE_DEBUT": "2013-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000028393383", "URL": "article/LEGI/ARTI/00/00/28/39/33/LEGIARTI000028393383.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000028375884", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000043494135", "@num": "1", "#text": "Décret n°2021-570 du 10 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043492081", "@nortexte": "MTRS2103877D", "@numtexte": "2021-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-10" }, { "@id": "LEGIARTI000045655765", "@num": "1", "#text": "Décret n°2022-652 du 25 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045653551", "@nortexte": "MTRS2209637D", "@numtexte": "2022-652", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-25" }, { "@id": "LEGIARTI000029914818", "@num": "D373-2", "#text": "Code de la sécurité sociale. - art. D373-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045658237", "@num": "D373-4", "#text": "Code de la sécurité sociale. - art. D373-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045655844", "@num": "D373-5", "#text": "Code de la sécurité sociale. - art. D373-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683484", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646674", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947687", "@num": "L6227-8", "#text": "Code du travail - art. L6227-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-6 alinéas 2 à 4 V1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189875", "@fin": "2014-01-22", "#text": "Section 2 : Exonération de charges salariales.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000028498740", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations dues au titre de l'emploi des apprentis.", "@debut": "2014-01-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178195", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "LEGIARTI000006904109", "@fin": "2013-12-25", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393383", "@fin": "2014-01-22", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028498742", "@fin": "2019-01-01", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2014-01-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037947666", "@fin": "2999-01-01", "@num": "L6243-3", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'Etat prend en charge les cotisations et contributions sociales des apprentis qui font l'objet d'exonérations, dans les conditions suivantes :

1° Sur une base forfaitaire globale, pour les cotisations dues au titre des articles L. 3253-14, L. 5423-3 et L. 5424-15 ;

2° Sur la base d'un taux forfaitaire déterminé par décret, pour le versement pour les transports prévu aux articles L. 2333-64 et L. 2531-2 du code général des collectivités territoriales ;

3° Sur une base forfaitaire suivant des modalités déterminées par décret, pour les autres cotisations et contributions.

\n
\n
" } }, "LEGIARTI000028498742": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6243-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-01-22" } }, "META_COMMUN": { "ID": "LEGIARTI000028498742", "URL": "article/LEGI/ARTI/00/00/28/49/87/LEGIARTI000028498742.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n°2013-1203\n du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000028494626", "@num": "30", "#text": "LOI n°2014-40\n du 20 janvier 2014 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000028493476", "@nortexte": "AFSX1322587L", "@numtexte": "2014-40", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-01-20" }, { "@id": "LEGIARTI000043494135", "@num": "1", "#text": "Décret n°2021-570 du 10 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043492081", "@nortexte": "MTRS2103877D", "@numtexte": "2021-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-10" }, { "@id": "LEGIARTI000045655765", "@num": "1", "#text": "Décret n°2022-652 du 25 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045653551", "@nortexte": "MTRS2209637D", "@numtexte": "2022-652", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-25" }, { "@id": "LEGIARTI000006390685", "@num": "L2333-64", "#text": "Code général des collectivités territoriales - art. L2333-64", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391163", "@num": "L2531-2", "#text": "Code général des collectivités territoriales - art. L2531-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029914818", "@num": "D373-2", "#text": "Code de la sécurité sociale. - art. D373-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045658237", "@num": "D373-4", "#text": "Code de la sécurité sociale. - art. D373-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045655844", "@num": "D373-5", "#text": "Code de la sécurité sociale. - art. D373-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683484", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646674", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902913", "@num": "L3253-14", "#text": "Code du travail - art. L3253-14", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903849", "@num": "L5423-3", "#text": "Code du travail - art. L5423-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903894", "@num": "L5424-15", "#text": "Code du travail - art. L5424-15", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947687", "@num": "L6227-8", "#text": "Code du travail - art. L6227-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-6 alinéas 2 à 4 V1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740165", "@num": "L135-1", "#text": "Code de la sécurité sociale. - art. L135-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189875", "@fin": "2014-01-22", "#text": "Section 2 : Exonération de charges salariales.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000028498740", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations dues au titre de l'emploi des apprentis.", "@debut": "2014-01-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178195", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "LEGIARTI000006904109", "@fin": "2013-12-25", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393383", "@fin": "2014-01-22", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028498742", "@fin": "2019-01-01", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2014-01-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037947666", "@fin": "2999-01-01", "@num": "L6243-3", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'Etat prend en charge les cotisations et contributions sociales des apprentis qui font l'objet d'exonérations, dans les conditions suivantes :

1° Sur une base forfaitaire globale, pour les cotisations dues au titre des articles L. 3253-14, L. 5423-3 et L. 5424-15 ;

2° Sur la base d'un taux forfaitaire déterminé par décret, pour le versement pour les transports prévu aux articles L. 2333-64 et L. 2531-2 du code général des collectivités territoriales ;

3° Sur une base forfaitaire suivant des modalités déterminées par décret, pour les autres cotisations et contributions.

Le fonds mentionné à l'article L. 135-1 du code de la sécurité sociale prend à sa charge, dans des conditions fixées par décret, le versement d'un complément de cotisations d'assurance vieillesse afin de valider auprès des régimes de base un nombre de trimestres correspondant à la durée du contrat d'apprentissage.

\n
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" } }, "LEGIARTI000037947666": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6243-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037947666", "URL": "article/LEGI/ARTI/00/00/37/94/76/LEGIARTI000037947666.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000037947742", "@num": "20", "#text": "LOI n°2013-1203\n du 23 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000037990271", "@num": "8", "#text": "LOI n°2018-1203 du 22 décembre 2018 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037847585", "@nortexte": "CPAX1824950L", "@numtexte": "2018-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-22" }, { "@id": "LEGIARTI000043494135", "@num": "1", "#text": "Décret n°2021-570 du 10 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043492081", "@nortexte": "MTRS2103877D", "@numtexte": "2021-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-10" }, { "@id": "LEGIARTI000045655765", "@num": "1", "#text": "Décret n°2022-652 du 25 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045653551", "@nortexte": "MTRS2209637D", "@numtexte": "2022-652", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-25" }, { "@id": "LEGIARTI000029914818", "@num": "D373-2", "#text": "Code de la sécurité sociale. - art. D373-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045658237", "@num": "D373-4", "#text": "Code de la sécurité sociale. - art. D373-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045655844", "@num": "D373-5", "#text": "Code de la sécurité sociale. - art. D373-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683484", "@num": "L135-2", "#text": "Code de la sécurité sociale. - art. L135-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646674", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947687", "@num": "L6227-8", "#text": "Code du travail - art. L6227-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037854156", "@num": "L6227-8-1", "#text": "Code du travail - art. L6227-8-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947681", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-6 alinéas 2 à 4 V1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740165", "@num": "L135-1", "#text": "Code de la sécurité sociale. - art. L135-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189875", "@fin": "2014-01-22", "#text": "Section 2 : Exonération de charges salariales.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000028498740", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations dues au titre de l'emploi des apprentis.", "@debut": "2014-01-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178195", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@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": "LEGIARTI000006904109", "@fin": "2013-12-25", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393383", "@fin": "2014-01-22", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028498742", "@fin": "2019-01-01", "@num": "L6243-3", "@etat": "MODIFIE", "@debut": "2014-01-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037947666", "@fin": "2999-01-01", "@num": "L6243-3", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'Etat prend en charge les cotisations et contributions sociales des apprentis qui font l'objet des exonérations prévues aux articles L. 6227-8-1 et L. 6243-2.

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\n
" } }, "LEGIARTI000045655844": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D373-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045655844", "URL": "article/LEGI/ARTI/00/00/45/65/58/LEGIARTI000045655844.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 2 du décret n° 2022-652 du 25 avril 2022, ces dispositions sont applicables aux périodes d'apprentissage accomplies à compter du 1er janvier 2022.

Les trimestres validés au titre du versement complémentaire en application du dernier alinéa de l'article L. 6243-3 du code du travail sont pris en compte par l'assurance vieillesse du régime général au titre de l'atténuation du coefficient de minoration mentionné à l'article R. 351-27 et pour la détermination de la durée d'assurance mentionnée au troisième alinéa de l'article L. 351-1.

" } }, "LEGIARTI000045658237": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D373-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045658237", "URL": "article/LEGI/ARTI/00/00/45/65/82/LEGIARTI000045658237.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 2 du décret n° 2022-652 du 25 avril 2022, ces dispositions sont applicables aux périodes d'apprentissage accomplies à compter du 1er janvier 2022.

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I.-Le montant du versement complémentaire de cotisations d'assurance vieillesse mentionné au dernier alinéa de l'article L. 6243-3 du code du travail est égal, au titre d'une année civile, au produit :

1° D'une fraction du nombre d'apprentis affiliés au régime général ou au régime des salariés agricoles ayant perçu, sur tout ou partie de cette même année, une rémunération inférieure à 33 % du salaire minimum de croissance ;

La fraction mentionnée à l'alinéa précédent est fixée par arrêté des ministres chargés de la sécurité sociale et du budget en fonction de la proportion d'apprentis bénéficiaires de la validation de trimestres prévue au dernier alinéa de l'article L. 6243-3 du code du travail.

2° De la somme des taux de cotisations pour les risques vieillesse et veuvage à la charge de l'employeur et du salarié fixées en application des dispositions de l'article L. 241-3 en vigueur au 1er janvier de la même année ;

3° Et d'une assiette correspondant à 50 % de la valeur trimestrielle du plafond arrêté en application du premier alinéa de l'article L. 241-3 au titre de la même année.

II.-Le nombre d'apprentis mentionné au 1° du I et leur répartition par régime d'assurance vieillesse d'affiliation est communiqué chaque année au fonds de solidarité vieillesse par les services statistiques du ministère chargé du travail.

Le versement du fonds de solidarité vieillesse est réparti entre le régime général et le régime des salariés agricoles au prorata de leurs effectifs d'apprentis respectifs.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2022-652 du 25 avril 2022 relatif au financement par le fonds de solidarité vieillesse des trimestres complémentaires accordés au titre de l'apprentissage)