{ "article": { "LEGIARTI000048670464": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048670464", "URL": "article/LEGI/ARTI/00/00/48/67/04/LEGIARTI000048670464.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048684728", "@num": "L241-2-1", "#text": "Code de la sécurité sociale. - art. L241-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684719", "@num": "L241-6-1", "#text": "Code de la sécurité sociale. - art. L241-6-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048670435", "@fin": "2999-01-01", "#text": "Chapitre II : Simplifier le recouvrement social et le financement de la sécurité sociale", "@debut": "2023-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048670430", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RECETTES, AU RECOUVREMENT ET À LA TRÉSORERIE", "@debut": "2023-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048670444", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE GÉNÉRAL DE LA SÉCURITÉ SOCIALE POUR L'EXERCICE 2024", "@debut": "2023-12-28" } ] }, "@cid": "JORFTEXT000048668665", "@nor": "ECOX2320994L", "@num": "2023-1250", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2023-1250 du 26 décembre 2023 de financement de la sécurité sociale pour 2024 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048668665", "@c_titre_court": "LOI n°2023-1250 du 26 décembre 2023" }, { "@fin": "2999-01-01", "#text": "LOI n° 2023-1250 du 26 décembre 2023 de financement de la sécurité sociale pour 2024 (1)", "@debut": "2023-12-28", "@id_txt": "LEGITEXT000048670429", "@c_titre_court": "LOI n°2023-1250 du 26 décembre 2023" } ], "@date_publi": "2023-12-27", "@date_signature": "2023-12-26", "@num_parution_jo": "0299" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048670464", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048668722", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L241-2-1, Art. L241-6-1\n
\n

\n
" } }, "LEGIARTI000048684719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2023-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000048684719", "URL": "article/LEGI/ARTI/00/00/48/68/47/LEGIARTI000048684719.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657322", "@num": "7", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000031666146", "@num": "7", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000048670464", "@num": "20", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049430941", "@num": "8", "#text": "Arrêté du 15 avril 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049429637", "@nortexte": "TSSH2410786A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000006903880", "@num": "L5424-1", "#text": "Code du travail - art. L5424-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736100", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. D241-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852491", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852528", "@num": "D241-3-2", "#text": "Code de la sécurité sociale. - art. D241-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026410733", "@num": "D242-7", "#text": "Code de la sécurité sociale. - art. D242-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741917", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742340", "@num": "L241-6-2", "#text": "Code de la sécurité sociale. - art. L241-6-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742348", "@num": "L241-6-3", "#text": "Code de la sécurité sociale. - art. L241-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742349", "@num": "L241-6-4", "#text": "Code de la sécurité sociale. - art. L241-6-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744455", "@num": "L755-2", "#text": "Code de la sécurité sociale. - art. L755-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580850", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026295851", "@num": "L741-3", "#text": "Code rural et de la pêche maritime - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172583", "@fin": "2999-01-01", "#text": "Section 3 : Prestations familiales", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742335", "@fin": "1993-12-21", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742336", "@fin": "1994-01-19", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742337", "@fin": "1995-02-05", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1994-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742338", "@fin": "1995-12-31", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006742339", "@fin": "1998-01-01", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025515714", "@fin": "2012-08-18", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354251", "@fin": "2016-04-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684767", "@fin": "2018-09-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2016-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074790", "@fin": "2019-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947548", "@fin": "2023-12-28", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684719", "@fin": "2025-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051285453", "@fin": "2026-01-01", "@num": "L241-6-1", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le taux des cotisations d'allocations familiales est réduit de 1,8 point pour les salariés dont l'employeur entre dans le champ d'application du II de l'article L. 241-13 et dont les revenus d'activité tels qu'ils sont pris en compte pour la détermination des assiettes des cotisations définies à l'article L. 242-1 n'excèdent pas un montant, fixé par décret, qui ne peut être inférieur à 3,5 fois le salaire minimum de croissance applicable au 31 décembre 2023 et 2 fois le salaire minimum de croissance calculé selon les modalités prévues au deuxième alinéa du III de l'article L. 241-13, dans la limite de 3,5 fois le salaire minimum de croissance calculé selon les modalités prévues au deuxième alinéa du III de l'article L. 241-13.

La réduction est également applicable aux rémunérations des salariés mentionnés au 3° de l'article L. 5424-1 du code du travail affiliés à un régime mentionné à la section 1 du chapitre Ier du titre Ier du livre VII du présent code.

" } }, "LEGIARTI000048684728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-2-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2023-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000048684728", "URL": "article/LEGI/ARTI/00/00/48/68/47/LEGIARTI000048684728.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000048670464", "@num": "20", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049430941", "@num": "8", "#text": "Arrêté du 15 avril 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049429637", "@nortexte": "TSSH2410786A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-15" }, { "@id": "LEGIARTI000006903880", "@num": "L5424-1", "#text": "Code du travail - art. L5424-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048807182", "@num": "D241-1-2", "#text": "Code de la sécurité sociale. - art. D241-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852491", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172581", "@fin": "2016-01-01", "#text": "Section 1 : Assurances sociales", "@debut": "1988-01-06" }, { "@id": "LEGISCTA000031685957", "@fin": "2999-01-01", "#text": "Section 1 : Maladie, maternité, invalidité, décès", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037069704", "@fin": "2019-01-01", "@num": "L241-2-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036366683", "@fin": "2018-06-14", "@num": "L241-2-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947559", "@fin": "2023-12-28", "@num": "L241-2-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684728", "@fin": "2025-01-01", "@num": "L241-2-1", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051285461", "@fin": "2026-01-01", "@num": "L241-2-1", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le taux des cotisations d'assurance maladie est réduit de 6 points pour les salariés dont l'employeur entre dans le champ d'application du II de l'article L. 241-13 et dont les revenus d'activité tels qu'ils sont pris en compte pour la détermination de l'assiette des cotisations définie à l'article L. 242-1 n'excèdent pas un montant, fixé par décret, qui ne peut être inférieur à 2,5 fois le salaire minimum de croissance applicable au 31 décembre 2023 et 2 fois le salaire minimum de croissance calculé selon les modalités prévues au deuxième alinéa du III du même article L. 241-13, dans la limite de 2,5 fois le salaire minimum de croissance calculé selon les modalités prévues au deuxième alinéa du III du même article L. 241-13.

La réduction est également applicable aux rémunérations des salariés mentionnés aux 3° ou 6° de l'article L. 5424-1 du code du travail affiliés à un régime mentionné à la section 1 du chapitre Ier du titre Ier du livre VII du présent code.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048684719", "cible": true, "cidtexte": "JORFTEXT000048668665", "id": "LEGIARTI000048670464", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000048684728", "cible": true, "cidtexte": "JORFTEXT000048668665", "id": "LEGIARTI000048670464", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048670464", "liens_entrants": true }

Article 20 ENTIEREMENT_MODIF (LOI n° 2023-1250 du 26 décembre 2023 de financement de la sécurité sociale pour 2024 (1))