{ "article": { "LEGIARTI000051273756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "25", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051273756", "URL": "article/LEGI/ARTI/00/00/51/27/37/LEGIARTI000051273756.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051287155", "@num": "21", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 21 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048688470", "@num": "L130-1", "#text": "Code de la sécurité sociale. - art. L130-1 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051273699", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RECETTES, AU RECOUVREMENT ET À LA TRÉSORERIE", "@debut": "2025-02-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051273704", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE GÉNÉRAL DE LA SÉCURITÉ SOCIALE POUR L'EXERCICE 2025", "@debut": "2025-02-28" } ] }, "@cid": "JORFTEXT000051269481", "@nor": "ECOX2421198L", "@num": "2025-199", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2025-199 du 28 février 2025 de financement de la sécurité sociale pour 2025 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051269481", "@c_titre_court": "LOI n°2025-199 du 28 février 2025" }, { "@fin": "2999-01-01", "#text": "LOI n° 2025-199 du 28 février 2025 de financement de la sécurité sociale pour 2025 (1)", "@debut": "2025-02-28", "@id_txt": "LEGITEXT000051273698", "@c_titre_court": "LOI n°2025-199 du 28 février 2025" } ], "@date_publi": "2025-02-28", "@date_signature": "2025-02-28", "@num_parution_jo": "0051" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051273756", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051269646", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- LOI n°2023-1250 du 26 décembre 2023
\n Art. 21\n
\n

- Code de la sécurité sociale.
\n Art. L130-1\n
\n

\n
" } }, "LEGIARTI000048688470": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L130-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-28", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048688470", "URL": "article/LEGI/ARTI/00/00/48/68/84/LEGIARTI000048688470.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 21 de la loi n° 2023-1250 du 26 décembre 2023, ces dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044056698", "@num": "19", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 19 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000043048873", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000041604061", "@num": "3", "#text": "Décret n°2017-564 du 19 avril 2017 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443268", "@nortexte": "ECFM1702990D", "@numtexte": "2017-564", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-19" }, { "@id": "LEGIARTI000042914309", "@num": "11", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000045650464", "@num": "1", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023818", "@num": "3-1", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043168973", "@num": "3-21", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043291092", "@num": "3-23", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023830", "@num": "3-3", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042488063", "@num": "3-7", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042298443", "@num": "3", "#text": "Décret n°2020-1103 du 1er septembre 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042297236", "@nortexte": "SSAS2021876D", "@numtexte": "2020-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-01" }, { "@id": "LEGIARTI000042843334", "@num": "1", "#text": "Décret n°2020-1766 du 30 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042838319", "@nortexte": "ECOI2030996D", "@numtexte": "2020-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000044288239", "@num": "1", "#text": "Décret n°2021-1430 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287295", "@nortexte": "ECOI2129914D", "@numtexte": "2021-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044288399", "@num": "1", "#text": "Décret n°2021-1431 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287342", "@nortexte": "ECOI2129915D", "@numtexte": "2021-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044602359", "@num": "L471-41", "#text": "Code des impositions sur les biens et services - art. L471-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044602351", "@num": "L471-45", "#text": "Code des impositions sur les biens et services - art. L471-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046679990", "@num": "2", "#text": "Décret n°2022-1506 du 1er décembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046677235", "@nortexte": "ECOS2231421D", "@numtexte": "2022-1506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-01" }, { "@id": "LEGIARTI000049151610", "@num": "1", "#text": "Décret n°2023-993 du 27 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048275072", "@nortexte": "ECOI2324357D", "@numtexte": "2023-993", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-27" }, { "@id": "LEGIARTI000048670466", "@num": "21", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049378127", "@num": "2", "#text": "Décret n°2024-314 du 6 avril 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049375480", "@nortexte": "ECOI2406236D", "@numtexte": "2024-314", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-04-06" }, { "@id": "LEGITEXT000049898468", "#text": "Décret n°2024-690 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888822", "@nortexte": "TSST2410109D", "@numtexte": "2024-690", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049898497", "@num": "1", "#text": "Décret n°2024-690 du 5 juillet 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888822", "@nortexte": "TSST2410109D", "@numtexte": "2024-690", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGITEXT000049911516", "#text": "Décret n°2024-761 du 8 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049907941", "@nortexte": "ECOI2416988D", "@numtexte": "2024-761", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-08" }, { "@id": "LEGIARTI000050057194", "@num": "2", "#text": "Décret n°2024-851 du 25 juillet 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050054724", "@nortexte": "ECOI2417001D", "@numtexte": "2024-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-25" }, { "@id": "LEGIARTI000050847588", "@num": "50-3", "#text": "Arrêté du 19 décembre 2024 - art. 50-3", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGIARTI000050847652", "@num": "50-5", "#text": "Arrêté du 19 décembre 2024 - art. 50-5", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGITEXT000051238170", "#text": "Décret n°2025-174 du 22 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051235656", "@nortexte": "TSSD2500064D", "@numtexte": "2025-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-22" }, { "@id": "LEGIARTI000051238186", "@num": "2", "#text": "Décret n°2025-174 du 22 février 2025 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051235656", "@nortexte": "TSSD2500064D", "@numtexte": "2025-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-22" }, { "@id": "LEGIARTI000051273756", "@num": "25", "#text": "LOI n°2025-199 du 28 février 2025 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGITEXT000051817542", "#text": "Arrêté du 27 juin 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051806498", "@nortexte": "ECOS2501191A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000051817553", "@num": "1", "#text": "Arrêté du 27 juin 2025 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051806498", "@nortexte": "ECOS2501191A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000041603975", "@num": "R123-30-3", "#text": "Code de commerce - art. R123-30-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043460825", "@num": "D561-12-10", "#text": "Code de l'environnement - art. D561-12-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610274", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455619", "@num": "R130-1", "#text": "Code de la sécurité sociale. - art. R130-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041460999", "@num": "D1431-16", "#text": "Code des transports - art. D1431-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610319", "@num": "L1231-15", "#text": "Code des transports - art. L1231-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610185", "@num": "L411-9", "#text": "Code du tourisme. - art. L411-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@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": "LEGIARTI000038634342", "@num": "D5212-3", "#text": "Code du travail - art. D5212-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610170", "@num": "L1151-2", "#text": "Code du travail - art. L1151-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610166", "@num": "L3121-33", "#text": "Code du travail - art. L3121-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610163", "@num": "L3121-38", "#text": "Code du travail - art. L3121-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613251", "@num": "L3311-1", "#text": "Code du travail - art. L3311-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610155", "@num": "L3312-3", "#text": "Code du travail - art. L3312-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613218", "@num": "L3321-1", "#text": "Code du travail - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613215", "@num": "L3322-1", "#text": "Code du travail - art. L3322-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038667086", "@num": "L3324-2", "#text": "Code du travail - art. L3324-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613177", "@num": "L3331-1", "#text": "Code du travail - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668120", "@num": "L3332-2", "#text": "Code du travail - art. L3332-2 (VT)", "@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": "LEGIARTI000043894133", "@num": "L5213-6-1", "#text": "Code du travail - art. L5213-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051227941", "@num": "L6241-1-1", "#text": "Code du travail - art. L6241-1-1", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610077", "@num": "L6243-1-1", "#text": "Code du travail - art. L6243-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610069", "@num": "L6315-1", "#text": "Code du travail - art. L6315-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701794", "@num": "L6323-13", "#text": "Code du travail - art. L6323-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610058", "@num": "L6323-17-5", "#text": "Code du travail - art. L6323-17-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610054", "@num": "L6331-1 A", "#text": "Code du travail - art. L6331-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610302", "@num": "L6332-1 A", "#text": "Code du travail - art. L6332-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423635", "@num": "L8241-3", "#text": "Code du travail - art. L8241-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041433069", "@num": "R1234-5-1", "#text": "Code du travail - art. R1234-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455665", "@num": "R4228-22", "#text": "Code du travail - art. R4228-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455662", "@num": "R4228-23", "#text": "Code du travail - art. R4228-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042635001", "@num": "R4461-4", "#text": "Code du travail - art. R4461-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041455650", "@num": "R4623-13", "#text": "Code du travail - art. R4623-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051777108", "@num": "R6123-26", "#text": "Code du travail - art. R6123-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041771270", "@num": "R6222-3", "#text": "Code du travail - art. R6222-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913437", "@num": "L2531-2", "#text": "Code général des collectivités territoriales - art. L2531-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586495", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217406", "@num": "1464 E", "#text": "Code général des impôts, CGI. - art. 1464 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470626", "@num": "1464 G", "#text": "Code général des impôts, CGI. - art. 1464 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586444", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610282", "@num": "L716-2", "#text": "Code rural - art. L716-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038610272", "@fin": "2999-01-01", "#text": "Chapitre préliminaire : Décompte et déclaration des effectifs", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@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": "LEGIARTI000038610270", "@fin": "2025-01-01", "@num": "L130-1", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000048688470", "@fin": "2025-02-28", "@num": "L130-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051287151", "@fin": "2999-01-01", "@num": "L130-1", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Au sens du présent code, l'effectif salarié annuel de l'employeur, y compris lorsqu'il s'agit d'une personne morale comportant plusieurs établissements, correspond à la moyenne du nombre de personnes employées au cours de chacun des mois de l'année civile précédente.
\n
\nPar dérogation au premier alinéa du présent I, pour l'application de la tarification au titre du risque “ accidents du travail et maladies professionnelles ”, l'effectif pris en compte est celui de la dernière année connue.
\n
\nL'effectif à prendre en compte pour l'année de création du premier emploi salarié titulaire d'un contrat de travail dans l'entreprise correspond à l'effectif présent le dernier jour du mois au cours duquel a été réalisée cette première embauche.
\n
\nUn décret en Conseil d'Etat définit les catégories de personnes incluses dans l'effectif et les modalités de leur décompte.
\n
\nII.-Le franchissement à la hausse d'un seuil d'effectif salarié est pris en compte lorsque ce seuil a été atteint ou dépassé pendant cinq années civiles consécutives.
\n
\nLe franchissement à la baisse d'un seuil d'effectif sur une année civile a pour effet de faire à nouveau courir la règle énoncée au premier alinéa du présent II.

III.-Au sens du présent code, les salariés mis à la disposition, en tout ou partie, d'un ou de plusieurs de ses membres par un groupement d'employeurs ne sont pas pris en compte dans l'effectif de ce groupement d'employeurs, sauf en ce qui concerne l'application des dispositions relatives à la tarification des risques d'accidents du travail et de maladies professionnelles.
\n
\n IV.-Au sens du présent code, les salariés mis à disposition par un groupement d'employeurs sont pris en compte par l'entreprise utilisatrice à due proportion de leur temps de travail, pour le calcul de ses effectifs, sauf en ce qui concerne l'application des dispositions relatives à la tarification des risques d'accidents du travail et de maladies professionnelles.

" } }, "LEGIARTI000051287155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-28" } }, "META_COMMUN": { "ID": "LEGIARTI000051287155", "URL": "article/LEGI/ARTI/00/00/51/28/71/LEGIARTI000051287155.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051273756", "@num": "25", "#text": "LOI n°2025-199 du 28 février 2025 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" } ] }, "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": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048670466", "@fin": "2025-02-28", "@num": "21", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051287155", "@fin": "2999-01-01", "@num": "21", "@etat": "VIGUEUR", "@debut": "2025-02-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048668723", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

- Code de la sécurité sociale.\n
Art. L130-1
\n

II.-Le I entre en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2025.
\n
\nIII.-La perte de recettes résultant pour l'Etat du I est compensée, à due concurrence, par la création d'une taxe additionnelle à l'accise sur les tabacs prévue au chapitre IV du titre Ier du livre III du code des impositions sur les biens et services.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000051287155", "cible": true, "cidtexte": "JORFTEXT000051269481", "id": "LEGIARTI000051273756", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000048688470", "cible": true, "cidtexte": "JORFTEXT000051269481", "id": "LEGIARTI000051273756", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000051273756", "liens_entrants": true }

Article 25 ENTIEREMENT_MODIF (LOI n° 2025-199 du 28 février 2025 de financement de la sécurité sociale pour 2025 (1))