{ "article": { "LEGIARTI000047479228": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047479228", "URL": "article/LEGI/ARTI/00/00/47/47/92/LEGIARTI000047479228.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006903680", "@num": "L5212-2", "#text": "Code du travail - art. L5212-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480899", "@num": "R243-15", "#text": "Code de la sécurité sociale. - art. R243-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480864", "@num": "R243-19", "#text": "Code de la sécurité sociale. - art. R243-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047476694", "@nor": "ECOS2234080D", "@num": "2023-296", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-296 du 20 avril 2023 relatif aux modalités de fixation du montant de la contribution liée à l'obligation d'emploi des travailleurs handicapés en l'absence de déclaration annuelle de l'employeur et modifiant le calendrier des obligations déclaratives", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047476694", "@c_titre_court": "Décret n°2023-296 du 20 avril 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-296 du 20 avril 2023 relatif aux modalités de fixation du montant de la contribution liée à l'obligation d'emploi des travailleurs handicapés en l'absence de déclaration annuelle de l'employeur et modifiant le calendrier des obligations déclaratives", "@debut": "2023-04-23", "@id_txt": "LEGITEXT000047479221", "@c_titre_court": "Décret n°2023-296 du 20 avril 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-04-22", "@date_signature": "2023-04-20", "@num_parution_jo": "0095" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047479228", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047476701", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R243-15, Art. R243-19\n
\n

\n
" } }, "LEGIARTI000006903680": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5212-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006903680", "URL": "article/LEGI/ARTI/00/00/06/90/36/LEGIARTI000006903680.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX5212L0020XX0A" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038899401", "@num": "33", "#text": "Loi n° 83-634 du 13 juillet 1983 - art. 33 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000038899403", "@num": "34", "#text": "Loi n° 83-634 du 13 juillet 1983 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000038899411", "@num": "38", "#text": "Loi n° 83-634 du 13 juillet 1983 - art. 38 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000045351534", "@num": "29", "#text": "Décret n°84-431 du 6 juin 1984 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520453", "@numtexte": "84-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-06" }, { "@id": "LEGIARTI000038691669", "@num": "6-1", "#text": "Décret n°2006-501 du 3 mai 2006 - art. 6-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000814863", "@nortexte": "FPPA0600034D", "@numtexte": "2006-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-03" }, { "@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": "LEGIARTI000026841258", "@num": "2", "#text": "Arrêté du 14 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830757", "@nortexte": "ETSD1240959A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-14" }, { "@id": "LEGIARTI000032620151", "@num": "5", "#text": "Arrêté du 25 mai 2016 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032616382", "@nortexte": "EINM1600216A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-25" }, { "@id": "LEGITEXT000043634589", "#text": "Décret n°2017-346 du 17 mars 2017 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034209564", "@nortexte": "RDFF1702854D", "@numtexte": "2017-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-17" }, { "@id": "LEGIARTI000038952573", "@num": "67", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 67 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000038012837", "@num": "20", "#text": "Décret n°2018-1337 du 28 décembre 2018 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884031", "@nortexte": "MTRD1830927D", "@numtexte": "2018-1337", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038029839", "@num": "1", "#text": "Décret n°2019-31 du 18 janvier 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038029589", "@nortexte": "CPAJ1832097D", "@numtexte": "2019-31", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000038030041", "@num": "1", "#text": "Décret n°2019-33 du 18 janvier 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038029642", "@nortexte": "CPAJ1832103D", "@numtexte": "2019-33", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000043654456", "@num": "2", "#text": "Arrêté du 22 mars 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038318472", "@nortexte": "ECOM1830220A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-22" }, { "@id": "LEGITEXT000041855521", "#text": "Décret n°2020-530 du 5 mai 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041853837", "@nortexte": "CPAF2001926D", "@numtexte": "2020-530", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-05" }, { "@id": "LEGIARTI000047479228", "@num": "1", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000047543125", "@num": "2", "#text": "Décret n°2023-362 du 11 mai 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047541361", "@nortexte": "TFPJ2229453D", "@numtexte": "2023-362", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-11" }, { "@id": "LEGITEXT000050824394", "#text": "Décret n°2024-1207 du 23 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823063", "@nortexte": "TFPF2427972D", "@numtexte": "2024-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-23" }, { "@id": "LEGIARTI000048864469", "@num": "D133-13-5", "#text": "Code de la sécurité sociale. - art. D133-13-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047543529", "@num": "D114-9-1", "#text": "Code des relations entre le public et l'adminis... - art. D114-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046074358", "@num": "R114-9-1", "#text": "Code des relations entre le public et l'adminis... - art. R114-9-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043780203", "@num": "D5212-1", "#text": "Code du travail - art. D5212-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038626744", "@num": "D5212-2", "#text": "Code du travail - art. D5212-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042502709", "@num": "D5212-22", "#text": "Code du travail - art. D5212-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648641", "@num": "L323-1", "#text": "Code du travail - art. L323-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388783", "@num": "L323-2", "#text": "Code du travail - art. L323-2 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388764", "@num": "L323-5", "#text": "Code du travail - art. L323-5 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388753", "@num": "L323-8-6-1", "#text": "Code du travail - art. L323-8-6-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982351", "@num": "L5212-1", "#text": "Code du travail - art. L5212-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388661", "@num": "L5212-12", "#text": "Code du travail - art. L5212-12 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018764890", "@num": "L5212-13", "#text": "Code du travail - art. L5212-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388702", "@num": "L5212-5", "#text": "Code du travail - art. L5212-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610087", "@num": "L5212-5-1", "#text": "Code du travail - art. L5212-5-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849245", "@num": "L5212-9", "#text": "Code du travail - art. L5212-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849238", "@num": "L5214-3", "#text": "Code du travail - art. L5214-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038789449", "@num": "R5212-1-5", "#text": "Code du travail - art. R5212-1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029007679", "@num": "R5212-31", "#text": "Code du travail - art. R5212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018526143", "@num": "R5212-9", "#text": "Code du travail - art. R5212-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023414229", "@num": "R5522-12", "#text": "Code du travail - art. R5522-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038620201", "@num": "R5523-1", "#text": "Code du travail - art. R5523-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L323-1 alinéa 1 fin", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029049288", "@num": "L328-7", "#text": "Code du travail applicable à Mayotte. - art. L328-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952448", "@num": "L725-24", "#text": "Code rural et de la pêche maritime - art. L725-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189797", "@fin": "2999-01-01", "#text": "Section 2 : Obligation d'emploi.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178139", "@fin": "2999-01-01", "#text": "Chapitre II : Obligation d'emploi des travailleurs handicapés, mutilés de guerre et assimilés", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160806", "@fin": "2999-01-01", "#text": "Titre Ier : Travailleurs handicapés", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145416", "@fin": "2999-01-01", "#text": "Livre II : Dispositions applicables à certaines catégories de travailleurs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132343", "@fin": "2999-01-01", "#text": "Cinquième partie : L'emploi", "@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": "LEGIARTI000006903680", "@fin": "2020-01-01", "@num": "L5212-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037388717", "@fin": "2999-01-01", "@num": "L5212-2", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout employeur emploie, dans la proportion de 6 % de l'effectif total de ses salariés, à temps plein ou à temps partiel, des travailleurs handicapés, mutilés de guerre et assimilés, mentionnés à l'article L. 5212-13.
\n
" } }, "LEGIARTI000037388717": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5212-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037388717", "URL": "article/LEGI/ARTI/00/00/37/38/87/LEGIARTI000037388717.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

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L146-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189797", "@fin": "2999-01-01", "#text": "Section 2 : Obligation d'emploi.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178139", "@fin": "2999-01-01", "#text": "Chapitre II : Obligation d'emploi des travailleurs handicapés, mutilés de guerre et assimilés", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160806", "@fin": "2999-01-01", "#text": "Titre Ier : Travailleurs handicapés", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145416", "@fin": "2999-01-01", "#text": "Livre II : Dispositions applicables à certaines catégories de travailleurs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132343", "@fin": "2999-01-01", "#text": "Cinquième partie : L'emploi", "@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": "LEGIARTI000006903680", "@fin": "2020-01-01", "@num": "L5212-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037388717", "@fin": "2999-01-01", "@num": "L5212-2", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout employeur emploie des bénéficiaires de l'obligation d'emploi mentionnés à l'article L. 5212-13 dans la proportion minimale de 6 % de l'effectif total de ses salariés.

Ce taux est révisé tous les cinq ans, en référence à la part des bénéficiaires de l'obligation d'emploi dans la population active et à leur situation au regard du marché du travail, après avis du conseil mentionné à l'article L. 146-1 du code de l'action sociale et des familles.

" } }, "LEGIARTI000047480864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R243-19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-04-23" } }, "META_COMMUN": { "ID": "LEGIARTI000047480864", "URL": "article/LEGI/ARTI/00/00/47/48/08/LEGIARTI000047480864.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006761766", "@num": "13", "#text": "Décret n°72-230 du 24 mars 1972 - art. 13 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000006761766", "@num": "13", "#text": "Décret n°72-230 du 24 mars 1972 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775204", "@num": "50", "#text": "Décret n°90-1215 du 20 décembre 1990 - art. 50 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717193", "@nortexte": "SPSS9001980D", "@numtexte": "90-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006778796", "@num": "11", "#text": "Décret n°98-1162 du 16 décembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208791", "@nortexte": "MESS9823292D", "@numtexte": "98-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-16" }, { "@id": "LEGIARTI000037560105", "@num": "2", "#text": "Décret n°2018-953 du 31 octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037558787", "@nortexte": "MTRD1815972D", "@numtexte": "2018-953", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000047479228", "@num": "1", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000018937470", "@num": "D133-22", "#text": "Code de la sécurité sociale. - art. 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Le directeur de l'organisme chargé du recouvrement liquide les majorations et pénalités prévues :

1° Aux articles L. 133-5-5, L. 133-8-7, L. 137-34 à L. 137-37, R. 131-1, R. 243-12, R. 243-13, R. 243-15, R. 243-16, R. 613-9 et R. 613-10 ;

2° Aux articles L. 243-7-2, L. 243-7-6, L. 243-7-7, et L. 243-12-1.

Elles doivent être versées dans le mois de leur notification par mise en demeure dans les conditions prévues aux articles L. 244-2 et L. 244-3 et sont recouvrées comme en matière de cotisations.

" } }, "LEGIARTI000047480899": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R243-15", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-04-23" } }, "META_COMMUN": { "ID": "LEGIARTI000047480899", "URL": "article/LEGI/ARTI/00/00/47/48/08/LEGIARTI000047480899.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux conditions d'application prévues à l'article 3 du décret n° 2023-296 du 20 avril 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006368366", "@num": "3", "#text": "Décret n°47-1846 du 19 septembre 1947 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000669841", "@numtexte": "47-1846", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1947-09-19" }, { "@id": "JORFTEXT000000512127", "#text": "Décret 72-230 1972-03-24 art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006789858", "@num": "2", "#text": "Arrêté du 1 mars 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350889", "@nortexte": "SPSS9500757A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000006790176", "@num": "3", "#text": "Arrêté du 25 janvier 1996 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000375557", "@nortexte": "TASS9620390A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-25" }, { "@id": "LEGIARTI000006778790", "@num": "6", "#text": "Décret n°98-1162 du 16 décembre 1998 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208791", "@nortexte": "MESS9823292D", "@numtexte": "98-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-16" }, { "@id": "LEGIARTI000044920219", "@num": "7", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044443028", "@num": "1", "#text": "Décret n°2021-316 du 25 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043289944", "@nortexte": "ECOS2105454D", "@numtexte": "2021-316", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-25" }, { "@id": "LEGIARTI000047479228", "@num": "1", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000047479232", "@num": "3", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000006735911", "@num": "D242-23", "#text": "Code de la sécurité sociale. - art. 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I. - Lorsque les données nécessaires au calcul des cotisations ou des contributions n'ont pas été transmises par l'employeur, celles-ci sont calculées à titre provisoire dans les conditions suivantes :

1° Sur la base des dernières rémunérations connues, majorées de 25 % pour la première échéance non déclarée ; ce taux est augmenté de 5 points à chaque échéance non déclarée consécutive ;

2° En l'absence de rémunérations connues, sur la base du produit de la valeur mensuelle du plafond de la sécurité sociale, tel que prévu à l'article L. 241-3, et du nombre de salariés ou assimilés connus, majoré de 50 % pour la première échéance non déclarée ; ce taux est augmenté de 5 points à chaque échéance non déclarée consécutive.

II. - La taxation déterminée en vertu du I est notifiée à l'intéressé dans le délai d'un mois suivant la date limite de déclaration. Ce délai est porté à trois mois maximum pour les employeurs mentionnés à l'article R. 243-6-1.

III. - Lorsque l'employeur assujetti à l'obligation d'emploi mentionnée au premier alinéa de l'article L. 5212-2 du code du travail ne satisfait pas à l'obligation déclarative annuelle mentionnée à l'article L. 5212-5 du même code, un montant de contribution est fixé, à titre provisoire. Ce montant correspond au produit, majoré de 25 %, du coefficient applicable en fonction de l'effectif d'assujettissement de l'entreprise, déterminé par décret, par la différence entre le nombre de bénéficiaires de l'obligation d'emploi devant être employés et le nombre de bénéficiaires de l'obligation d'emploi déclarés, le cas échéant, par l'employeur au cours de l'année. Le taux de majoration est augmenté de cinq points à chaque échéance non déclarée consécutive.

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La contribution déterminée en application du précédent alinéa est notifiée avant le 31 décembre de l'année au cours de laquelle la déclaration aurait dû être souscrite.

IV. - Lorsque le cotisant effectue sa déclaration postérieurement aux notifications prévues au II et au III, le montant des cotisations et contributions dues est régularisé en conséquence.

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Dans ce cas, la majoration prévue au premier alinéa de l'article R. 243-16 est portée à 8 % du montant des cotisations et contributions mentionné à l'alinéa précédent.

V .- Ces dispositions ne sont pas applicables lorsque l'organisme a admis la demande préalable de l'employeur de ne plus adresser la déclaration en raison de l'absence d'emploi salarié.

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