{ "article": { "LEGIARTI000049905634": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R3324-16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-07-07" } }, "META_COMMUN": { "ID": "LEGIARTI000049905634", "URL": "article/LEGI/ARTI/00/00/49/90/56/LEGIARTI000049905634.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049898491", "@num": "5", "#text": "Décret n°2024-690 du 5 juillet 2024 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000049888822", "@nortexte": "TSST2410109D", "@numtexte": "2024-690", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000018487813", "@num": "D3323-8", "#text": "Code du travail - art. D3323-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018487844", "@num": "D3324-1", "#text": "Code du travail - art. D3324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018487954", "@num": "D3325-1", "#text": "Code du travail - art. D3325-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903024", "@num": "L3324-9", "#text": "Code du travail - art. L3324-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail - art. R444-1-7 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533272", "@fin": "2999-01-01", "#text": "Section 2 : Répartition de la réserve spéciale de participation.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533294", "@fin": "2999-01-01", "#text": "Chapitre IV : Calcul et gestion de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533257", "@fin": "2024-07-07", "@num": "R3324-16", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049905634", "@fin": "2999-01-01", "@num": "R3324-16", "@etat": "VIGUEUR", "@debut": "2024-07-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions du présent titre sont, à l'exception de celles des articles D. 3323-8 à R. 3323-11, D. 3324-1 à D. 3324-9 et D. 3325-1 à R. 3326-1, applicables au supplément de réserve spéciale de participation prévu à l'article L. 3324-9 et à l'accord spécifique de répartition auquel il peut donner lieu.

\n
" } }, "LEGIARTI000006903024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3324-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2008-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006903024", "URL": "article/LEGI/ARTI/00/00/06/90/30/LEGIARTI000006903024.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX3324L0090XX0A" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
\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": "LEGIARTI000042339069", "@num": "L22-10-58", "#text": "Code de commerce - art. L22-10-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339075", "@num": "L22-10-60", "#text": "Code de commerce - art. L22-10-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870630", "@num": "L225-186-1", "#text": "Code de commerce - art. L225-186-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613266", "@num": "L225-197-6", "#text": "Code de commerce - art. L225-197-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903036", "@num": "L3325-4", "#text": "Code du travail - art. L3325-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488858", "@num": "L3346-1", "#text": "Code du travail - art. L3346-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650084", "@num": "L444-12", "#text": "Code du travail - art. L444-12 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049905634", "@num": "R3324-16", "#text": "Code du travail - art. R3324-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L444-12 alinéa 1 V2 et alinéa 3 et alinéa 4 V2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189690", "@fin": "2999-01-01", "#text": "Section 2 : Répartition de la réserve spéciale de participation.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178047", "@fin": "2999-01-01", "#text": "Chapitre IV : Calcul et gestion de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160767", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145405", "@fin": "2008-12-05", "#text": "LIVRE III : INTÉRESSEMENT, PARTICIPATION ET ÉPARGNE SALARIALE", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000019870399", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-12-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@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": "LEGIARTI000006903024", "@fin": "2008-05-01", "@num": "L3324-9", "@etat": "MODIFIE", "@debut": "2008-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018764808", "@fin": "2999-01-01", "@num": "L3324-9", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil d'administration ou le directoire peut décider de verser un supplément de réserve spéciale de participation au titre de l'exercice clos, dans le respect des plafonds mentionnés à l'article L. 3324-5 et selon les modalités de répartition prévues par l'accord de participation ou par un accord spécifique conclu selon les modalités prévues à l'article L. 3322-6.
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Si l'entreprise dispose d'un accord de participation conclu conformément à l'article L. 3324-2, la réserve spéciale de participation, y compris le supplément, ne peut excéder le plafond prévu au dernier alinéa de cet article. En l'absence d'un tel accord, elle ne peut excéder le plus élevé des plafonds mentionnés à l'avant-dernier alinéa du même article.
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Dans une entreprise où il n'existe ni conseil d'administration, ni directoire, l'employeur peut décider le versement d'un supplément de réserve spéciale de participation, dans les conditions prévues au présent article.
" } }, "LEGIARTI000018533188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3325-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018533188", "URL": "article/LEGI/ARTI/00/00/18/53/31/LEGIARTI000018533188.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Code du travail - art. R442-22 al 1 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000018456736", "@num": "Annexe", "#text": "Décret n°2008-244 du 7 mars 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018442415", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000049905634", "@num": "R3324-16", "#text": "Code du travail - art. R3324-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810225", "@num": "R442-22", "#text": "Code du travail - art. R442-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533190", "@fin": "2999-01-01", "#text": "Chapitre V : Régime social et fiscal de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533188", "@fin": "2014-05-30", "@num": "D3325-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029026634", "@fin": "2999-01-01", "@num": "D3325-1", "@etat": "VIGUEUR", "@debut": "2014-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Sur demande de l'entreprise, l'attestation du montant du bénéfice net et des capitaux propres est établie soit par le commissaire aux comptes, soit par l'inspecteur des impôts.
Dans ce dernier cas, la demande est accompagnée d'un état annexe rempli par l'entreprise, conformément à un modèle arrêté par le ministre chargé de l'économie.

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\n
La partie qui dénonce un accord de participation ou l'employeur, dans le cas où le régime de participation a été mis en place conformément au deuxième alinéa de l'article L. 3323-6, notifie aussitôt cette décision au directeur départemental du travail, de l'emploi et de la formation professionnelle.
La dénonciation d'un accord conclu au sein d'un comité d'entreprise est constatée au procès-verbal de la séance au cours de laquelle cette dénonciation a eu lieu.

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Le conseil d'administration ou le directoire peut décider de verser un supplément de réserve spéciale de participation au titre de l'exercice clos, dans le respect des plafonds mentionnés à l'article L. 3324-5 et selon les modalités de répartition prévues par l'accord de participation ou par un accord spécifique conclu selon les modalités prévues à l'article L. 3322-6.

Si l'entreprise dispose d'un accord de participation conclu conformément à l'article L. 3324-2, la réserve spéciale de participation, y compris le supplément, ne peut excéder le plafond prévu au dernier alinéa de cet article. En l'absence d'un tel accord, elle ne peut excéder le plus élevé des plafonds mentionnés à l'avant-dernier alinéa du même article.

Dans une entreprise où il n'existe ni conseil d'administration, ni directoire, l'employeur peut décider le versement d'un supplément de réserve spéciale de participation, dans les conditions prévues au présent article.

L'application au supplément de réserve spéciale de participation des dispositions du second alinéa de l'article L. 3325-1 ne donne pas lieu à application de l'article L. 131-7 du code de la sécurité sociale.

" } }, "LEGIARTI000020465070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3324-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-09-30", "DATE_DEBUT": "2009-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020465070", "URL": "article/LEGI/ARTI/00/00/20/46/50/LEGIARTI000020465070.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020460835", "@num": "2", "#text": "Décret n°2009-351\n du 30 mars 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020459790", "@nortexte": "MTST0906859D", "@numtexte": "2009-351", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000042053882", "@num": "D3324-10", "#text": "Code du travail - art. D3324-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903016", "@num": "L3324-1", "#text": "Code du travail - art. L3324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049905642", "@num": "R3321-1", "#text": "Code du travail - art. R3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049905634", "@num": "R3324-16", "#text": "Code du travail - art. R3324-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810045", "@num": "R442-2", "#text": "Code du travail - art. R442-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail - art. R442-2 al 1 et 2 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533292", "@fin": "2999-01-01", "#text": "Section 1 : Calcul de la réserve spéciale de participation.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533294", "@fin": "2999-01-01", "#text": "Chapitre IV : Calcul et gestion de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533290", "@fin": "2009-04-01", "@num": "D3324-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465070", "@fin": "2018-09-30", "@num": "D3324-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037456740", "@fin": "2999-01-01", "@num": "D3324-1", "@etat": "VIGUEUR", "@debut": "2018-09-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les salaires à retenir pour le calcul du montant de la réserve spéciale de participation des salariés mentionnée à l'article L. 3324-1 sont les rémunérations au sens de l'article L. 242-1 du code de la sécurité sociale.
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Lorsque l'accord de participation prévoit que les salariés d'un groupement d'employeurs mis à la disposition de l'entreprise bénéficient de ses dispositions, le montant de leurs salaires correspondant à leur activité dans l'entreprise utilisatrice est ajouté au montant des salaires des salariés de l'entreprise. Ce montant est communiqué à l'entreprise par le groupement d'employeurs.

" } }, "LEGIARTI000022357083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3323-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2010-02-15" } }, "META_COMMUN": { "ID": "LEGIARTI000022357083", "URL": "article/LEGI/ARTI/00/00/22/35/70/LEGIARTI000022357083.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2009-1377 du 10 novembre 2009 article 7 I : Les dispositions du présent décret prennent effet, dans chaque région, à la date de nomination du directeur régional des entreprises, de la concurrence, de la consommation, du travail et de l'emploi (Les arrêtés de nomination de ces directeurs ont été publiés par arrêtés des 30 décembre 2009 et 9 février 2010, parus respectivement au Journal officiel des 5 janvier et 14 février 2010).

Conformément à l'article 15 du même décret elles ne s'appliquent ni à la région Ile-de-France ni aux régions d'outre-mer.

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Conformément à l'article 2 du décret n° 2010-687 du 24 juin 2010, les dispositions du décret n° 2009-1377 du 10 novembre 2009 s'appliquent à la région Ile-de-France à compter du 1er juillet 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006903010", "@num": "L3323-6", "#text": "Code du travail - art. L3323-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049905634", "@num": "R3324-16", "#text": "Code du travail - art. R3324-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810222", "@num": "R442-21", "#text": "Code du travail - art. R442-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail - art. R442-21 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000021260032", "@num": "11", "#text": "Décret n°2009-1377 du 10 novembre 2009 - art. 11 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000021259245", "@nortexte": "ECEP0918221D", "@numtexte": "2009-1377", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-10" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533322", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dénonciation de l'accord.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533340", "@fin": "2999-01-01", "#text": "Section 1 : Régime des accords.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533342", "@fin": "2999-01-01", "#text": "Chapitre III : Contenu et régime des accords", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533320", "@fin": "2010-02-15", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357083", "@fin": "2016-01-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2010-02-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031588599", "@fin": "2018-01-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036483125", "@fin": "2021-08-29", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043987759", "@fin": "2024-07-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2021-08-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049854426", "@fin": "2999-01-01", "@num": "D3323-8", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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La partie qui dénonce un accord de participation ou l'employeur, dans le cas où le régime de participation a été mis en place conformément au deuxième alinéa de l'article L. 3323-6, notifie aussitôt cette décision au directeur régional des entreprises, de la concurrence, de la consommation, du travail et de l'emploi.
La dénonciation d'un accord conclu au sein d'un comité d'entreprise est constatée au procès-verbal de la séance au cours de laquelle cette dénonciation a eu lieu.

" } }, "LEGIARTI000029026634": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3325-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029026634", "URL": "article/LEGI/ARTI/00/00/29/02/66/LEGIARTI000029026634.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Code du travail - art. R442-22 al 1 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000029010662", "@num": "17", "#text": "Décret n°2014-552 du 27 mai 2014 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000029002430", "@nortexte": "FCPE1228071D", "@numtexte": "2014-552", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-27" }, { "@id": "LEGIARTI000049905634", "@num": "R3324-16", "#text": "Code du travail - art. R3324-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533190", "@fin": "2999-01-01", "#text": "Chapitre V : Régime social et fiscal de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533188", "@fin": "2014-05-30", "@num": "D3325-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029026634", "@fin": "2999-01-01", "@num": "D3325-1", "@etat": "VIGUEUR", "@debut": "2014-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Sur demande de l'entreprise, l'attestation du montant du bénéfice net et des capitaux propres est établie soit par le commissaire aux comptes, soit par l' inspecteur des finances publiques.
Dans ce dernier cas, la demande est accompagnée d'un état annexe rempli par l'entreprise, conformément à un modèle arrêté par le ministre chargé de l'économie.

" } }, "LEGIARTI000031588599": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3323-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031588599", "URL": "article/LEGI/ARTI/00/00/31/58/85/LEGIARTI000031588599.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006903010", "@num": "L3323-6", "#text": "Code du travail - art. L3323-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049905634", "@num": "R3324-16", "#text": "Code du travail - art. R3324-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail - art. R442-21 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031586596", "@num": "2", "#text": "Décret n°2015-1606 du 7 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031585569", "@nortexte": "ETST1523394D", "@numtexte": "2015-1606", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533322", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dénonciation de l'accord.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533340", "@fin": "2999-01-01", "#text": "Section 1 : Régime des accords.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533342", "@fin": "2999-01-01", "#text": "Chapitre III : Contenu et régime des accords", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533320", "@fin": "2010-02-15", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357083", "@fin": "2016-01-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2010-02-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031588599", "@fin": "2018-01-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036483125", "@fin": "2021-08-29", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043987759", "@fin": "2024-07-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2021-08-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049854426", "@fin": "2999-01-01", "@num": "D3323-8", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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La partie qui dénonce un accord de participation ou l'employeur, dans le cas où le régime de participation a été mis en place conformément au troisième alinéa de l'article L. 3323-6, notifie aussitôt cette décision au directeur régional des entreprises, de la concurrence, de la consommation, du travail et de l'emploi.
La dénonciation d'un accord conclu au sein d'un comité d'entreprise est constatée au procès-verbal de la séance au cours de laquelle cette dénonciation a eu lieu.

" } }, "LEGIARTI000036483125": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3323-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-08-29", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036483125", "URL": "article/LEGI/ARTI/00/00/36/48/31/LEGIARTI000036483125.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Code du travail - art. R442-21 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000036408286", "@num": "3", "#text": "Décret n°2017-1819 du 29 décembre 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036336033", "@nortexte": "MTRT1732438D", "@numtexte": "2017-1819", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000006903010", "@num": "L3323-6", "#text": "Code du travail - art. L3323-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049905634", "@num": "R3324-16", "#text": "Code du travail - art. R3324-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533322", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dénonciation de l'accord.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533340", "@fin": "2999-01-01", "#text": "Section 1 : Régime des accords.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533342", "@fin": "2999-01-01", "#text": "Chapitre III : Contenu et régime des accords", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533320", "@fin": "2010-02-15", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357083", "@fin": "2016-01-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2010-02-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031588599", "@fin": "2018-01-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036483125", "@fin": "2021-08-29", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043987759", "@fin": "2024-07-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2021-08-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049854426", "@fin": "2999-01-01", "@num": "D3323-8", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
La partie qui dénonce un accord de participation ou l'employeur, dans le cas où le régime de participation a été mis en place conformément au troisième alinéa de l'article L. 3323-6, notifie aussitôt cette décision au directeur régional des entreprises, de la concurrence, de la consommation, du travail et de l'emploi.
La dénonciation d'un accord conclu au sein d'un comité social et économique est constatée au procès-verbal de la séance au cours de laquelle cette dénonciation a eu lieu.

" } }, "LEGIARTI000037456740": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3324-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-09-30" } }, "META_COMMUN": { "ID": "LEGIARTI000037456740", "URL": "article/LEGI/ARTI/00/00/37/45/67/LEGIARTI000037456740.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000042053882", "@num": "D3324-10", "#text": "Code du travail - art. D3324-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903016", "@num": "L3324-1", "#text": "Code du travail - art. L3324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049905642", "@num": "R3321-1", "#text": "Code du travail - art. R3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049905634", "@num": "R3324-16", "#text": "Code du travail - art. R3324-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail - art. R442-2 al 1 et 2 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533292", "@fin": "2999-01-01", "#text": "Section 1 : Calcul de la réserve spéciale de participation.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533294", "@fin": "2999-01-01", "#text": "Chapitre IV : Calcul et gestion de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533290", "@fin": "2009-04-01", "@num": "D3324-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465070", "@fin": "2018-09-30", "@num": "D3324-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037456740", "@fin": "2999-01-01", "@num": "D3324-1", "@etat": "VIGUEUR", "@debut": "2018-09-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les salaires à retenir pour le calcul du montant de la réserve spéciale de participation des salariés mentionnée à l'article L. 3324-1 sont 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 du code de la sécurité sociale.

Lorsque l'accord de participation prévoit que les salariés d'un groupement d'employeurs mis à la disposition de l'entreprise bénéficient de ses dispositions, le montant de leurs salaires correspondant à leur activité dans l'entreprise utilisatrice est ajouté au montant des salaires des salariés de l'entreprise. Ce montant est communiqué à l'entreprise par le groupement d'employeurs.

" } }, "LEGIARTI000043987759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3323-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2021-08-29" } }, "META_COMMUN": { "ID": "LEGIARTI000043987759", "URL": "article/LEGI/ARTI/00/00/43/98/77/LEGIARTI000043987759.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018485207", "@num": "D2231-2", "#text": "Code du travail - art. D2231-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018485211", "@num": "D2231-4", "#text": "Code du travail - art. D2231-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903001", "@num": "L3322-9", "#text": "Code du travail - art. L3322-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903010", "@num": "L3323-6", "#text": "Code du travail - art. L3323-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049905634", "@num": "R3324-16", "#text": "Code du travail - art. R3324-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail - art. R442-21 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000043986640", "@num": "3", "#text": "Décret n°2021-1122 du 27 août 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043984920", "@nortexte": "MTRT2121974D", "@numtexte": "2021-1122", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533322", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dénonciation de l'accord.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533340", "@fin": "2999-01-01", "#text": "Section 1 : Régime des accords.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533342", "@fin": "2999-01-01", "#text": "Chapitre III : Contenu et régime des accords", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533320", "@fin": "2010-02-15", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357083", "@fin": "2016-01-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2010-02-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031588599", "@fin": "2018-01-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036483125", "@fin": "2021-08-29", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043987759", "@fin": "2024-07-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2021-08-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049854426", "@fin": "2999-01-01", "@num": "D3323-8", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La partie qui dénonce un accord de participation ou l'employeur, dans le cas où le régime de participation a été mis en place conformément au deuxième alinéa de l'article L. 3322-9 ou au troisième alinéa de l'article L. 3323-6, dépose aussitôt cette décision sur la plateforme de téléprocédure mentionnée à l'article D. 2231-4 dans les conditions prévues à cet article et au II de l'article D. 2231-2.
La dénonciation d'un accord conclu au sein d'un comité social et économique est constatée au procès-verbal de la séance au cours de laquelle cette dénonciation a eu lieu.

" } }, "LEGIARTI000049854426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3323-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049854426", "URL": "article/LEGI/ARTI/00/00/49/85/44/LEGIARTI000049854426.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Code du travail - art. R442-21 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000049853215", "@num": "4", "#text": "Décret n°2024-644 du 29 juin 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049834776", "@nortexte": "TSST2410115D", "@numtexte": "2024-644", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-29" }, { "@id": "LEGIARTI000018485207", "@num": "D2231-2", "#text": "Code du travail - art. D2231-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018485211", "@num": "D2231-4", "#text": "Code du travail - art. D2231-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903001", "@num": "L3322-9", "#text": "Code du travail - art. L3322-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903010", "@num": "L3323-6", "#text": "Code du travail - art. L3323-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049905634", "@num": "R3324-16", "#text": "Code du travail - art. R3324-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533322", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dénonciation de l'accord.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533340", "@fin": "2999-01-01", "#text": "Section 1 : Régime des accords.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533342", "@fin": "2999-01-01", "#text": "Chapitre III : Contenu et régime des accords", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533320", "@fin": "2010-02-15", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357083", "@fin": "2016-01-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2010-02-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031588599", "@fin": "2018-01-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036483125", "@fin": "2021-08-29", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043987759", "@fin": "2024-07-01", "@num": "D3323-8", "@etat": "MODIFIE", "@debut": "2021-08-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049854426", "@fin": "2999-01-01", "@num": "D3323-8", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La partie qui dénonce un accord de participation ou l'employeur, dans le cas où le régime de participation a été mis en place conformément au troisième alinéa de l'article L. 3322-9 ou au troisième alinéa de l'article L. 3323-6, dépose aussitôt cette décision sur la plateforme de téléprocédure mentionnée à l'article D. 2231-4 dans les conditions prévues à cet article et au II de l'article D. 2231-2.

La dénonciation d'un accord conclu au sein d'un comité social et économique est constatée au procès-verbal de la séance au cours de laquelle cette dénonciation a eu lieu.

\n
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A modifié les dispositions suivantes :

- Code du travail
\n Art. R3313-12, Art. R3314-3, Art. R3321-1, Art. R3324-16, Art. R3324-21-1, Art. R3331-1\n
\n

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Article R3324-16 AUTONOME VIGUEUR, en vigueur depuis le 07/07/2024 (Code du travail)