{ "article": { "LEGIARTI000049896846": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-07-07" } }, "META_COMMUN": { "ID": "LEGIARTI000049896846", "URL": "article/LEGI/ARTI/00/00/49/89/68/LEGIARTI000049896846.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale.", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904636", "@num": "D633-3", "#text": "Code de la sécurité sociale. - art. D633-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904623", "@num": "D635-7", "#text": "Code de la sécurité sociale. - art. D635-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000049888566", "@nor": "ECOS2417705D", "@num": "2024-688", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2024-688 du 5 juillet 2024 fixant les modalités de calcul des cotisations et contributions sociales des travailleurs indépendants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049888566", "@c_titre_court": "Décret n°2024-688 du 5 juillet 2024" }, { "@fin": "2999-01-01", "#text": "Décret n° 2024-688 du 5 juillet 2024 fixant les modalités de calcul des cotisations et contributions sociales des travailleurs indépendants", "@debut": "2024-07-07", "@id_txt": "LEGITEXT000049896834", "@c_titre_court": "Décret n°2024-688 du 5 juillet 2024" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2024-07-06", "@date_signature": "2024-07-05", "@num_parution_jo": "0159" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049896846", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2024-07-07", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049888581", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\nI. - A modifié les dispositions suivantes :

- Code de la sécurité sociale.\n
\n Art. D633-3, Art. D635-7\n
\n

II. - Les modalités de détermination des taux prévues par l'article D. 635-9 ne sont pas applicables pour la cotisation annuelle due en 2025.

" } }, "LEGIARTI000049904623": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D635-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-07-07" } }, "META_COMMUN": { "ID": "LEGIARTI000049904623", "URL": "article/LEGI/ARTI/00/00/49/90/46/LEGIARTI000049904623.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément à l’article 6 du décret n° 2024-688 du 5 juillet 2024, ces dispositions s'appliquent au calcul des cotisations et des contributions dues par les travailleurs indépendants non agricoles ainsi qu'à leurs prestations dues en application de l'article D. 643-1 du code de la sécurité sociale au titre des périodes courant à compter du 1er janvier 2025.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006766107", "@num": "6", "#text": "Décret n°78-351 du 14 mars 1978 - art. 6 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000498711", "@numtexte": "78-351", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-14" }, { "@id": "LEGIARTI000006766108", "@num": "6", "#text": "Décret n°78-351 du 14 mars 1978 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498711", "@numtexte": "78-351", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-14" }, { "@id": "LEGIARTI000017880665", "@num": "1", "#text": "Décret n°2008-22 du 7 janvier 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017834337", "@nortexte": "MTSS0773915D", "@numtexte": "2008-22", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-07" }, { "@id": "LEGIARTI000049782878", "#text": "Arrêté du 9 février 2012 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025395319", "@nortexte": "ETSS1204055A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-09" }, { "@id": "LEGIARTI000049896846", "@num": "3", "#text": "Décret n°2024-688 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888566", "@nortexte": "ECOS2417705D", "@numtexte": "2024-688", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000006738287", "@num": "D612-6", "#text": "Code de la sécurité sociale. - art. D612-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025263590", "@num": "D635-10-2", "#text": "Code de la sécurité sociale. - art. D635-10-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629861", "@num": "D635-2", "#text": "Code de la sécurité sociale. - art. D635-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741256", "@num": "L161-23-1", "#text": "Code de la sécurité sociale. - art. L161-23-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741897", "@num": "L241-3", "#text": "Code de la sécurité sociale. - art. L241-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751502", "@num": "R622-2", "#text": "Code de la sécurité sociale. - art. R622-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172261", "@fin": "2013-01-01", "#text": "Section 1 : Régimes complémentaires d'assurance vieillesse", "@debut": "2004-08-24" }, { "@id": "LEGISCTA000025263540", "@fin": "2999-01-01", "#text": "Section 1 : Régime complémentaire d'assurance vieillesse", "@debut": "2013-01-01" }, { "@id": "LEGISCTA000028216008", "@fin": "2004-08-24", "#text": "Section 1 : Généralités.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155900", "@fin": "2013-01-01", "#text": "Chapitre 5 : Régimes complémentaires d'assurance vieillesse - Régimes d'assurance invalidité-décès", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000025263542", "@fin": "2020-05-25", "#text": "Chapitre 5 : Régime complémentaire d'assurance vieillesse. ― Régimes d'assurance invalidité-décès", "@debut": "2013-01-01" }, { "@id": "LEGISCTA000041967069", "@fin": "2999-01-01", "#text": "Chapitre 5 : Assurance vieillesse complémentaire", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141569", "@fin": "2017-05-06", "#text": "Titre 3 : Assurance vieillesse et invalidité-décès des professions artisanales, industrielles et commerciales", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000034624727", "@fin": "2018-01-01", "#text": "Titre 3 : Assurance vieillesse et invalidité-décès des personnes affiliées au régime social des indépendants", "@debut": "2017-05-06" }, { "@id": "LEGISCTA000036475373", "@fin": "2999-01-01", "#text": "Titre III : Assurance invalidité et assurance vieillesse", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006738024", "@fin": "2004-08-24", "@num": "D635-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738025", "@fin": "2008-01-01", "@num": "D635-7", "@etat": "MODIFIE", "@debut": "2004-08-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017869802", "@fin": "2012-01-01", "@num": "D635-7", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091410", "@fin": "2012-04-05", "@num": "D635-7", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025629857", "@fin": "2013-01-01", "@num": "D635-7", "@etat": "MODIFIE", "@debut": "2012-04-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025263581", "@fin": "2017-05-06", "@num": "D635-7", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034624601", "@fin": "2020-05-25", "@num": "D635-7", "@etat": "MODIFIE", "@debut": "2017-05-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041966498", "@fin": "2024-07-07", "@num": "D635-7", "@etat": "MODIFIE", "@debut": "2020-05-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049904623", "@fin": "2999-01-01", "@num": "D635-7", "@etat": "VIGUEUR", "@debut": "2024-07-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le taux de la cotisation annuelle du régime complémentaire obligatoire d'assurance vieillesse est fixé à :

1° 8,1 % pour la part de l'assiette de cotisations n'excédant pas le plafond annuel prévu au premier alinéa de l'article L. 241-3 ;
\n
\n 2° 9,1 % pour la part de l'assiette de cotisations excédant le seuil fixé au 1°, dans la limite de de quatre fois le plafond annuel prévu au premier alinéa de l'article L. 241-3.

En cas de période d'affiliation inférieure à une année, la valeur du plafond mentionné au 1° est réduite au prorata de la durée d'affiliation.

Pour les aides familiaux mentionnés au 2° de l'article R. 622-2, la cotisation annuelle est assise sur un revenu égal au tiers de la valeur du plafond de la sécurité sociale ou sur un revenu égal à celui du chef d'entreprise, si celui-ci est inférieur.

\n
" } }, "LEGIARTI000049904636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D633-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-07-07" } }, "META_COMMUN": { "ID": "LEGIARTI000049904636", "URL": "article/LEGI/ARTI/00/00/49/90/46/LEGIARTI000049904636.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006765786", "@num": "3", "#text": "Décret n°73-76 du 22 janvier 1973 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303367", "@numtexte": "73-76", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-01-22" }, { "@id": "LEGIARTI000006765786", "@num": "3", "#text": "Décret n°73-76 du 22 janvier 1973 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303367", "@numtexte": "73-76", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1973-01-22" }, { "@id": "JORFTEXT000000507924", "#text": "Décret n°85-1354 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006774482", "@num": "6", "#text": "Décret n°90-96 du 25 janvier 1990 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000158585", "@nortexte": "SPSS8901839D", "@numtexte": "90-96", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-25" }, { "@id": "LEGIARTI000006210739", "@num": "20", "#text": "Décret n°2002-589 du 23 avril 2002 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000778242", "@nortexte": "MESS0221172D", "@numtexte": "2002-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-23" }, { "@id": "LEGIARTI000046712240", "@num": "1", "#text": "Décret n°2022-1529 du 7 décembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046710841", "@nortexte": "ECOS2232496D", "@numtexte": "2022-1529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-07" }, { "@id": "LEGIARTI000049622562", "@num": "2", "#text": "Décret n°2024-484 du 30 mai 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049620955", "@nortexte": "ECOS2409620D", "@numtexte": "2024-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000049896846", "@num": "3", "#text": "Décret n°2024-688 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888566", "@nortexte": "ECOS2417705D", "@numtexte": "2024-688", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049625445", "@num": "D613-6", "#text": "Code de la sécurité sociale. - art. D613-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737946", "@num": "D633-17", "#text": "Code de la sécurité sociale. - art. D633-17 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737886", "@num": "D633-4", "#text": "Code de la sécurité sociale. - art. D633-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737888", "@num": "D633-5", "#text": "Code de la sécurité sociale. - art. D633-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738345", "@num": "D635-13", "#text": "Code de la sécurité sociale. - art. D635-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738083", "@num": "D635-15", "#text": "Code de la sécurité sociale. - art. D635-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738333", "@num": "D635-3", "#text": "Code de la sécurité sociale. - art. D635-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738338", "@num": "D635-4", "#text": "Code de la sécurité sociale. - art. D635-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738019", "@num": "D635-4-1", "#text": "Code de la sécurité sociale. - art. D635-4-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006739011", "@num": "D756-4", "#text": "Code de la sécurité sociale. - art. D756-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746840", "@num": "R115-5", "#text": "Code de la sécurité sociale. - art. 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\n

I.-Le taux des cotisations assises sur l'assiette de cotisations dans la limite du plafond est fixé à 17,15 %.

II.-Le taux des cotisations assises sur la totalité de l'assiette de cotisations est fixé à 0,72 %.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000049904623", "cible": true, "cidtexte": "JORFTEXT000049888566", "id": "LEGIARTI000049896846", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000049904636", "cible": true, "cidtexte": "JORFTEXT000049888566", "id": "LEGIARTI000049896846", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000049896846", "liens_entrants": true }

Article 3 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 07/07/2024 (Décret n° 2024-688 du 5 juillet 2024 fixant les modalités de calcul des cotisations et contributions sociales des travailleurs indépendants)