{ "article": { "LEGIARTI000051395289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051395289", "URL": "article/LEGI/ARTI/00/00/51/39/52/LEGIARTI000051395289.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018497868", "@num": "D6243-5", "#text": "Code du travail - art. D6243-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051400212", "@num": "D6243-5", "#text": "Code du travail - art. D6243-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000051393046", "@nor": "TSSD2506128D", "@num": "2025-290", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-290 du 28 mars 2025 relatif à l'abaissement du seuil d'exonération des cotisations salariales des apprentis", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051393046", "@c_titre_court": "Décret n°2025-290 du 28 mars 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-290 du 28 mars 2025 relatif à l'abaissement du seuil d'exonération des cotisations salariales des apprentis", "@debut": "2025-03-31", "@id_txt": "LEGITEXT000051395283", "@c_titre_court": "Décret n°2025-290 du 28 mars 2025" } ], "@ministere": "Ministère du travail, de la santé, des solidarités et des familles", "@date_publi": "2025-03-30", "@date_signature": "2025-03-28", "@num_parution_jo": "0077" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051395289", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051393052", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du travail
\n Art. D6243-5\n
\n

\n
" } }, "LEGIARTI000018523475": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6243-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018523475", "URL": "article/LEGI/ARTI/00/00/18/52/34/LEGIARTI000018523475.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGITEXT000051395283", "#text": "Décret n°2025-290 du 28 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393046", "@nortexte": "TSSD2506128D", "@numtexte": "2025-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-28" }, { "@id": "LEGIARTI000051395289", "@num": "1", "#text": "Décret n°2025-290 du 28 mars 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051393046", "@nortexte": "TSSD2506128D", "@numtexte": "2025-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-28" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523477", "@fin": "2999-01-01", "#text": "Section 2 : Exonération de charges salariales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523489", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524215", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000018523475", "@fin": "2019-01-01", "@num": "D6243-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038027062", "@fin": "2025-03-31", "@num": "D6243-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051400212", "@fin": "2999-01-01", "@num": "D6243-5", "@etat": "VIGUEUR", "@debut": "2025-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Pour l'application de l'article L. 6243-2, la partie du salaire exonérée de toute charge sociale d'origine légale et conventionnelle et de toute charge fiscale est égale à 11 % du salaire minimum de croissance.

" } }, "LEGIARTI000038027062": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6243-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-03-31", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038027062", "URL": "article/LEGI/ARTI/00/00/38/02/70/LEGIARTI000038027062.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 4 du décret n° 2018-1357 du 28 décembre 2018, ces dispositions s'appliquent aux cotisations et contributions dues au titre des périodes courant à compter du 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038003873", "@num": "3", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000051395283", "#text": "Décret n°2025-290 du 28 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393046", "@nortexte": "TSSD2506128D", "@numtexte": "2025-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-28" }, { "@id": "LEGIARTI000051395289", "@num": "1", "#text": "Décret n°2025-290 du 28 mars 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051393046", "@nortexte": "TSSD2506128D", "@numtexte": "2025-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-28" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523477", "@fin": "2999-01-01", "#text": "Section 2 : Exonération de charges salariales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523489", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524215", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000018523475", "@fin": "2019-01-01", "@num": "D6243-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038027062", "@fin": "2025-03-31", "@num": "D6243-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051400212", "@fin": "2999-01-01", "@num": "D6243-5", "@etat": "VIGUEUR", "@debut": "2025-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le plafond mentionné à l'article L. 6243-2 est égal à 79 % du salaire minimum de croissance en vigueur au titre du mois considéré.

" } }, "LEGIARTI000051400212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6243-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000051400212", "URL": "article/LEGI/ARTI/00/00/51/40/02/LEGIARTI000051400212.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 2 du décret n° 2025-290 du 28 mars 2025, ces dispositions s'appliquent aux cotisations salariales dues au titre des contrats d'apprentissage conclus à compter du 1er mars 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000051395283", "#text": "Décret n°2025-290 du 28 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051393046", "@nortexte": "TSSD2506128D", "@numtexte": "2025-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-28" }, { "@id": "LEGIARTI000051395289", "@num": "1", "#text": "Décret n°2025-290 du 28 mars 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051393046", "@nortexte": "TSSD2506128D", "@numtexte": "2025-290", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-28" }, { "@id": "LEGIARTI000051395289", "@num": "1", "#text": "Décret n°2025-290 du 28 mars 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051393046", "@nortexte": "TSSD2506128D", "@numtexte": "2025-290", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2025-03-28" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523477", "@fin": "2999-01-01", "#text": "Section 2 : Exonération de charges salariales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523489", "@fin": "2999-01-01", "#text": "Chapitre III : Aides à l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524215", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000018523475", "@fin": "2019-01-01", "@num": "D6243-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038027062", "@fin": "2025-03-31", "@num": "D6243-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051400212", "@fin": "2999-01-01", "@num": "D6243-5", "@etat": "VIGUEUR", "@debut": "2025-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le plafond mentionné à l'article L. 6243-2 est égal à 50 % du salaire minimum de croissance en vigueur au titre du mois considéré.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000038027062", "cible": true, "cidtexte": "JORFTEXT000051393046", "id": "LEGIARTI000051395289", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018523475", "cible": true, "cidtexte": "JORFTEXT000051393046", "id": "LEGIARTI000051395289", "typelien": "CITATION" }, { "article_id": "LEGIARTI000051400212", "cible": true, "cidtexte": "JORFTEXT000051393046", "id": "LEGIARTI000051395289", "typelien": "CITATION" }, { "article_id": "LEGIARTI000051400212", "cible": true, "cidtexte": "JORFTEXT000051393046", "id": "LEGIARTI000051395289", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000051395289", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2025-290 du 28 mars 2025 relatif à l'abaissement du seuil d'exonération des cotisations salariales des apprentis)