{ "article": { "LEGIARTI000051434574": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D241-3-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-04-07" } }, "META_COMMUN": { "ID": "LEGIARTI000051434574", "URL": "article/LEGI/ARTI/00/00/51/43/45/LEGIARTI000051434574.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 5 du décret n° 2025-318 du 4 avril 2025, ces dispositions s'appliquent aux cotisations et contributions dues sur les rémunérations afférentes aux périodes d'emploi courant à compter du 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051433061", "@num": "1", "#text": "Décret n°2025-318 du 4 avril 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051430146", "@nortexte": "ECOS2508412D", "@numtexte": "2025-318", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-04" }, { "@id": "LEGIARTI000036475197", "@num": "D241-3-1", "#text": "Code de la sécurité sociale. - art. D241-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742335", "@num": "L241-6-1", "#text": "Code de la sécurité sociale. - art. L241-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172137", "@fin": "2999-01-01", "#text": "Section 3 : Prestations familiales.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155796", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141518", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126849", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029922846", "@fin": "2014-12-19", "@num": "D241-3-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030067277", "@fin": "2023-12-31", "@num": "D241-3-2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048852528", "@fin": "2025-04-07", "@num": "D241-3-2", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051434574", "@fin": "2999-01-01", "@num": "D241-3-2", "@etat": "VIGUEUR", "@debut": "2025-04-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant prévu à l'article L. 241-6-1 est égal à 3,3 fois le montant, calculé selon les modalités définies aux II à IV de l'article D. 241-7, du salaire minimum de croissance applicable au 1er janvier 2025.

" } }, "LEGIARTI000006742335": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-12-21", "DATE_DEBUT": "1993-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006742335", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742335.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L06BXXAA" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006657219", "@num": "1", "#text": "Loi n°93-953 du 27 juillet 1993 - art. 1 () JORF 28 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529278", "@nortexte": "SPSX9300084L", "@numtexte": "93-953", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-27" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657322", "@num": "7", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000031666146", "@num": "7", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000049430941", "@num": "8", "#text": "Arrêté du 15 avril 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049429637", "@nortexte": "TSSH2410786A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-15" }, { "@id": "LEGITEXT000051433054", "#text": "Décret n°2025-318 du 4 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051430146", "@nortexte": "ECOS2508412D", "@numtexte": "2025-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-04" }, { "@id": "LEGIARTI000006646685", "@num": "L122-1", "#text": "Code du travail - art. L122-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646720", "@num": "L122-3-3", "#text": "Code du travail - art. L122-3-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646930", "@num": "L124-4", "#text": "Code du travail - art. L124-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646244", "@num": "L124-4-3", "#text": "Code du travail - art. L124-4-3 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648928", "@num": "L351-12", "#text": "Code du travail - art. L351-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648865", "@num": "L351-4", "#text": "Code du travail - art. L351-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736100", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. D241-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852491", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051434574", "@num": "D241-3-2", "#text": "Code de la sécurité sociale. - art. D241-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026410733", "@num": "D242-7", "#text": "Code de la sécurité sociale. - art. D242-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741917", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742340", "@num": "L241-6-2", "#text": "Code de la sécurité sociale. - art. L241-6-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742348", "@num": "L241-6-3", "#text": "Code de la sécurité sociale. - art. L241-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742349", "@num": "L241-6-4", "#text": "Code de la sécurité sociale. - art. L241-6-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744455", "@num": "L755-2", "#text": "Code de la sécurité sociale. - art. L755-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580850", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026295851", "@num": "L741-3", "#text": "Code rural et de la pêche maritime - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172583", "@fin": "2999-01-01", "#text": "Section 3 : Prestations familiales", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742335", "@fin": "1993-12-21", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742336", "@fin": "1994-01-19", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742337", "@fin": "1995-02-05", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1994-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742338", "@fin": "1995-12-31", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006742339", "@fin": "1998-01-01", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025515714", "@fin": "2012-08-18", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354251", "@fin": "2016-04-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684767", "@fin": "2018-09-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2016-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074790", "@fin": "2019-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947548", "@fin": "2023-12-28", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684719", "@fin": "2025-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051285453", "@fin": "2026-01-01", "@num": "L241-6-1", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation aux dispositions des 1° et 3° de l'article L. 241-6, les gains et rémunérations versés au cours d'un mois civil sont exonérés de cotisation d'allocations familiales lorsqu'ils sont inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 10 p. 100. Pour les gains et rémunérations supérieurs à ce montant et inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 20 p. 100, le taux de cette cotisation est réduit de moitié.
\n
Dans les professions dans lesquelles le salaire minimum de croissance est, en vertu de dispositions réglementaires, calculé sur une base supérieure à 169 heures, les plafonds définis au premier alinéa sont calculés sur cette base.
\n
Lorsque les gains et rémunérations sont versés dans le cadre d'un contrat de travail régi par les articles L. 122-1 ou L. 124-4 du code du travail, l'exonération mentionnée ci-dessus est déterminée en fonction de la rémunération horaire du contrat. Cette rémunération est exonérée de cotisation d'allocations familiales lorsqu'elle est inférieure ou égale au montant du salaire minimum de croissance majoré de 10 p. 100 et le taux de la cotisation est réduit de moitié lorsque cette rémunération est supérieure à ce montant et inférieure ou égale au salaire minimum de croissance majoré de 20 p. 100.
\n
Nonobstant les dispositions de l'article L. 242-1 du code de la sécurité sociale, les gains et rémunérations retenus pour l'applicabilité des exonérations mentionnées ci-dessus ne comprennent pas les indemnités prévues aux articles L. 122-3-3 et L. 124-4-3 du code du travail.
\n
Les dispositions des alinéas ci-dessus sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail, par les salariés mentionnés au 3° de l'article L. 351-12 du même code et par les salariés des employeurs de la pêche maritime non couverts par lesdits articles.
\n
Ces dispositions ne sont pas applicables aux gains et rémunérations versés par des particuliers employeurs, ni aux gains et rémunérations perçus par les salariés ou assimilés dont l'emploi donne lieu à l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations.
\n
Le bénéfice de ces dispositions ne peut pas être cumulé avec celui d'une autre exonération partielle ou totale de cotisations patronales.
" } }, "LEGIARTI000006742336": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-01-19", "DATE_DEBUT": "1993-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006742336", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742336.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L06BXXAB" } }, "NOTA": { "CONTENU": "

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L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741619", "@num": "L212-1", "#text": "Code de la sécurité sociale. - art. L212-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741917", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742340", "@num": "L241-6-2", "#text": "Code de la sécurité sociale. - art. L241-6-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742348", "@num": "L241-6-3", "#text": "Code de la sécurité sociale. - art. L241-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742349", "@num": "L241-6-4", "#text": "Code de la sécurité sociale. - art. 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L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580850", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026295851", "@num": "L741-3", "#text": "Code rural et de la pêche maritime - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172583", "@fin": "2999-01-01", "#text": "Section 3 : Prestations familiales", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742335", "@fin": "1993-12-21", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742336", "@fin": "1994-01-19", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742337", "@fin": "1995-02-05", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1994-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742338", "@fin": "1995-12-31", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006742339", "@fin": "1998-01-01", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025515714", "@fin": "2012-08-18", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354251", "@fin": "2016-04-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684767", "@fin": "2018-09-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2016-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074790", "@fin": "2019-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947548", "@fin": "2023-12-28", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684719", "@fin": "2025-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051285453", "@fin": "2026-01-01", "@num": "L241-6-1", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation aux dispositions des 1° et 3° de l'article L. 241-6, les gains et rémunérations versés au cours d'un mois civil sont exonérés de cotisation d'allocations familiales lorsqu'ils sont inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 10 p. 100. Pour les gains et rémunérations supérieurs à ce montant et inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 20 p. 100, le taux de cette cotisation est réduit de moitié.
\n
Le montant auquel doivent être inférieurs ou égaux les gains et rémunérations versés au cours du mois civil pour ouvrir droit à l'exonération de cotisation prévue par le premier et le cinquième alinéa est porté à 169 fois le salaire minimum de croissance majoré de 20 p. 100 à compter du 1er janvier 1995, de 30 p. 100 à compter du 1er janvier 1996, de 40 p. 100 à compter du 1er janvier 1997 et de 50 p. 100 à compter du 1er janvier 1998.
\n
Ouvrent droit à la réduction de cotisation de moitié prévue par le premier et le cinquième alinéa les gains et rémunérations versés au cours du mois civil qui sont, à chacune des dates indiquées à l'alinéa précédent, supérieurs aux montants fixés à ces dates mais qui sont inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 30 p. 100 à compter du 1er janvier 1995, de 40 p. 100 à compter du 1er janvier 1996, de 50 p. 100 à compter du 1er janvier 1997 et de 60 p. 100 à compter du 1er janvier 1998.
\n
Dans les professions dans lesquelles le salaire minimum de croissance est, en vertu de dispositions réglementaires, calculé sur une base supérieure à 169 heures, les plafonds définis aux premier, deuxième et troisième alinéas sont calculés sur cette base.
\n
Lorsque les gains et rémunérations sont versés dans le cadre d'un contrat de travail régi par les articles L. 122-1 ou L. 124-4 du code du travail, l'exonération mentionnée ci-dessus est déterminée en fonction de la rémunération horaire du contrat. Cette rémunération est exonérée de cotisation d'allocations familiales lorsqu'elle est inférieure ou égale au montant du salaire minimum de croissance majoré de 10 p. 100 et le taux de la cotisation est réduit de moitié lorsque cette rémunération est supérieure à ce montant et inférieure ou égale au salaire minimum de croissance majoré de 20 p. 100.
\n
Nonobstant les dispositions de l'article L. 242-1 du code de la sécurité sociale, les gains et rémunérations retenus pour l'applicabilité des exonérations mentionnées ci-dessus ne comprennent pas les indemnités prévues aux articles L. 122-3-3 et L. 124-4-3 du code du travail.
\n
Les dispositions des alinéas ci-dessus sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail, par les salariés mentionnés au 3° de l'article L. 351-12 du même code et par les salariés des employeurs de la pêche maritime non couverts par lesdits articles.
\n
Ces dispositions ne sont pas applicables aux gains et rémunérations versés par les organismes ou services mentionnés au second alinéa de l'article L. 212-1, par les organismes visés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par des particuliers employeurs, ni aux gains et rémunérations perçus par les salariés ou assimilés dont l'emploi donne lieu à l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations.
\n
Le bénéfice de ces dispositions ne peut pas être cumulé avec celui d'une autre exonération partielle ou totale de cotisations patronales à l'exception des exonérations prévues par les deux premiers alinéas de l'article L. 322-12 du code du travail pour le travail à temps partiel.
" } }, "LEGIARTI000006742337": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-02-05", "DATE_DEBUT": "1994-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006742337", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742337.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L06BXXAC" } }, "NOTA": { "CONTENU": "

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Par dérogation aux dispositions des 1° et 3° de l'article L. 241-6, les gains et rémunérations versés au cours d'un mois civil sont exonérés de cotisation d'allocations familiales lorsqu'ils sont inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 10 p. 100. Pour les gains et rémunérations supérieurs à ce montant et inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 20 p. 100, le taux de cette cotisation est réduit de moitié.
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Le montant auquel doivent être inférieurs ou égaux les gains et rémunérations versés au cours du mois civil pour ouvrir droit à l'exonération de cotisation prévue par le premier et le cinquième alinéa est porté à 169 fois le salaire minimum de croissance majoré de 20 p. 100 à compter du 1er janvier 1995, de 30 p. 100 à compter du 1er janvier 1996, de 40 p. 100 à compter du 1er janvier 1997 et de 50 p. 100 à compter du 1er janvier 1998.
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Ouvrent droit à la réduction de cotisation de moitié prévue par le premier et le cinquième alinéa les gains et rémunérations versés au cours du mois civil qui sont, à chacune des dates indiquées à l'alinéa précédent, supérieurs aux montants fixés à ces dates mais qui sont inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 30 p. 100 à compter du 1er janvier 1995, de 40 p. 100 à compter du 1er janvier 1996, de 50 p. 100 à compter du 1er janvier 1997 et de 60 p. 100 à compter du 1er janvier 1998.
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Dans les professions dans lesquelles le salaire minimum de croissance est, en vertu de dispositions réglementaires, calculé sur une base supérieure à 169 heures, les plafonds définis aux premier, deuxième et troisième alinéas sont calculés sur cette base.
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Lorsque les gains et rémunérations sont versés dans le cadre d'un contrat de travail régi par les articles L. 122-1 ou L. 124-4 du code du travail, l'exonération mentionnée ci-dessus est déterminée en fonction de la rémunération horaire du contrat. Cette rémunération est exonérée de cotisation d'allocations familiales lorsqu'elle est inférieure ou égale au montant du salaire minimum de croissance majoré de 10 p. 100 et le taux de la cotisation est réduit de moitié lorsque cette rémunération est supérieure à ce montant et inférieure ou égale au salaire minimum de croissance majoré de 20 p. 100.
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Nonobstant les dispositions de l'article L. 242-1 du code de la sécurité sociale, les gains et rémunérations retenus pour l'applicabilité des exonérations mentionnées ci-dessus ne comprennent pas les indemnités prévues aux articles L. 122-3-3 et L. 124-4-3 du code du travail.
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Les dispositions des alinéas ci-dessus sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail, par les salariés mentionnés au 3° de l'article L. 351-12 du même code et par les salariés des employeurs de la pêche maritime non couverts par lesdits articles.
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Ces dispositions ne sont pas applicables aux gains et rémunérations versés par les organismes visés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par des particuliers employeurs, ni aux gains et rémunérations perçus par les salariés ou assimilés dont l'emploi donne lieu à l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations.
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Le bénéfice de ces dispositions ne peut pas être cumulé avec celui d'une autre exonération partielle ou totale de cotisations patronales à l'exception des exonérations prévues par les deux premiers alinéas de l'article L. 322-12 du code du travail pour le travail à temps partiel.
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Par dérogation aux dispositions des 1° et 3° de l'article L. 241-6, les gains et rémunérations versés au cours d'un mois civil sont exonérés de cotisation d'allocations familiales lorsqu'ils sont inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 10 p. 100. Pour les gains et rémunérations supérieurs à ce montant et inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 20 p. 100, le taux de cette cotisation est réduit de moitié.
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Le montant auquel doivent être inférieurs ou égaux les gains et rémunérations versés au cours du mois civil pour ouvrir droit à l'exonération de cotisation prévue par le premier et le cinquième alinéa est porté à 169 fois le salaire minimum de croissance majoré de 20 p. 100 à compter du 1er janvier 1995, de 30 p. 100 à compter du 1er janvier 1996, de 40 p. 100 à compter du 1er janvier 1997 et de 50 p. 100 à compter du 1er janvier 1998.
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Ouvrent droit à la réduction de cotisation de moitié prévue par le premier et le cinquième alinéa les gains et rémunérations versés au cours du mois civil qui sont, à chacune des dates indiquées à l'alinéa précédent, supérieurs aux montants fixés à ces dates mais qui sont inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 30 p. 100 à compter du 1er janvier 1995, de 40 p. 100 à compter du 1er janvier 1996, de 50 p. 100 à compter du 1er janvier 1997 et de 60 p. 100 à compter du 1er janvier 1998.
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Dans les professions dans lesquelles le salaire minimum de croissance est, en vertu de dispositions réglementaires, calculé sur une base supérieure à 169 heures, les plafonds définis aux premier, deuxième et troisième alinéas sont calculés sur cette base.
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Lorsque les gains et rémunérations sont versés dans le cadre d'un contrat de travail régi par les articles L. 122-1 ou L. 124-4 du code du travail, l'exonération mentionnée ci-dessus est déterminée en fonction de la rémunération horaire du contrat. Cette rémunération est exonérée de cotisation d'allocations familiales lorsqu'elle est inférieure ou égale au montant du salaire minimum de croissance majoré de 10 p. 100 et le taux de la cotisation est réduit de moitié lorsque cette rémunération est supérieure à ce montant et inférieure ou égale au salaire minimum de croissance majoré de 20 p. 100.
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Nonobstant les dispositions de l'article L. 242-1 du code de la sécurité sociale, les gains et rémunérations retenus pour l'applicabilité des exonérations mentionnées ci-dessus ne comprennent pas les indemnités prévues aux articles L. 122-3-3 et L. 124-4-3 du code du travail.
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Les dispositions des alinéas ci-dessus sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail, par les salariés mentionnés au 3° de l'article L. 351-12 du même code et par les salariés des employeurs de la pêche maritime non couverts par lesdits articles.
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Ces dispositions ne sont pas applicables aux gains et rémunérations versés par les organismes visés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par des particuliers employeurs, ni aux gains et rémunérations perçus par les salariés ou assimilés dont l'emploi donne lieu à l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations.
" } }, "LEGIARTI000006742339": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1998-01-01", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006742339", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742339.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X241L06BXXAE" } }, "NOTA": { "CONTENU": "

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Par dérogation aux dispositions des 1° et 3° de l'article L. 241-6, les gains et rémunérations versés au cours d'un mois civil sont exonérés de cotisation d'allocations familiales lorsqu'ils sont inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 10 p. 100. Pour les gains et rémunérations supérieurs à ce montant et inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 20 p. 100, le taux de cette cotisation est réduit de moitié.
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Le montant auquel doivent être inférieurs ou égaux les gains et rémunérations versés au cours du mois civil pour ouvrir droit à l'exonération de cotisation prévue par le premier et le cinquième alinéa est porté à 169 fois le salaire minimum de croissance majoré de 20 p. 100 à compter du 1er janvier 1995, de 30 p. 100 à compter du 1er janvier 1998, de 40 p. 100 à compter du 1er janvier 1999 et de 50 p. 100 à compter du 1er janvier 2000.
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Ouvrent droit à la réduction de cotisation de moitié prévue par le premier et le cinquième alinéa les gains et rémunérations versés au cours du mois civil qui sont, à chacune des dates indiquées à l'alinéa précédent, supérieurs aux montants fixés à ces dates, mais qui sont inférieurs ou égaux à 169 fois le salaire minimum de croissance majoré de 30 p. 100 à compter du 1er janvier 1995, de 40 p. 100 à compter du 1er janvier 1998, de 50 p. 100 à compter du 1er janvier 1999 et de 60 p. 100 à compter du 1er janvier 2000.
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Dans les professions dans lesquelles le salaire minimum de croissance est, en vertu de dispositions réglementaires, calculé sur une base supérieure à 169 heures, les plafonds définis aux premier, deuxième et troisième alinéas sont calculés sur cette base.
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Lorsque les gains et rémunérations sont versés dans le cadre d'un contrat de travail régi par les articles L. 122-1 ou L. 124-4 du code du travail, l'exonération mentionnée ci-dessus est déterminée en fonction de la rémunération horaire du contrat. Cette rémunération est exonérée de cotisation d'allocations familiales lorsqu'elle est inférieure ou égale au montant du salaire minimum de croissance majoré de 10 p. 100 et le taux de la cotisation est réduit de moitié lorsque cette rémunération est supérieure à ce montant et inférieure ou égale au salaire minimum de croissance majoré de 20 p. 100.
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Nonobstant les dispositions de l'article L. 242-1 du code de la sécurité sociale, les gains et rémunérations retenus pour l'applicabilité des exonérations mentionnées ci-dessus ne comprennent pas les indemnités prévues aux articles L. 122-3-3 et L. 124-4-3 du code du travail.
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Les dispositions des alinéas ci-dessus sont applicables aux gains et rémunérations perçus par les salariés des employeurs soumis à l'obligation édictée par l'article L. 351-4 du code du travail, par les salariés mentionnés au 3° de l'article L. 351-12 du même code et par les salariés des employeurs de la pêche maritime non couverts par lesdits articles.
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Ces dispositions ne sont pas applicables aux gains et rémunérations versés par les organismes visés à l'article 1er de la loi n° 90-568 du 2 juillet 1990 relative à l'organisation du service public de la poste et des télécommunications, par des particuliers employeurs, ni aux gains et rémunérations perçus par les salariés ou assimilés dont l'emploi donne lieu à l'application de taux spécifiques, d'assiettes ou montants forfaitaires de cotisations.
" } }, "LEGIARTI000025515714": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-08-18", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025515714", "URL": "article/LEGI/ARTI/00/00/25/51/57/LEGIARTI000025515714.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 JORF du 15 mars 2012 art 2 IX B : Ces dispositions s'appliquent aux rémunérations versées à compter du 1er octobre 2012. Par dérogation aux dispositions de l'article L. 241-13 du code de la sécurité sociale, la réduction mentionnée à ce même article est calculée en 2012 pour chacune des périodes allant du 1er janvier au 30 septembre et du 1er octobre au 31 décembre de cette année. Pour chacun de ces calculs, le rapport mentionné au III dudit article est déterminé au regard, d'une part, de la rémunération annuelle totale du salarié et, d'autre part, du salaire minimum de croissance calculés pour l'ensemble de l'année 2012. Le taux des cotisations mentionnées à l'article L. 241-6-1 du même code dues pour les rémunérations versées entre le 1er octobre et le 31 décembre 2012 est également déterminé au regard de la rémunération annuelle totale perçue en 2012.
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Les cotisations mentionnées au 1° de l'article L. 241-6 dues pour les salariés entrant dans le champ du II de l'article L. 241-13 sont calculées selon les modalités suivantes :
\n
1° Aucune cotisation n'est due sur les rémunérations ou gains dont le montant annuel est inférieur à un premier seuil ;
\n
2° Le taux des cotisations croît en fonction du montant annuel des rémunérations ou gains lorsque celui-ci est compris entre ce premier seuil et un second seuil ;
\n
3° Le taux des cotisations est constant lorsque le montant annuel des rémunérations ou gains excède ce second seuil.
\n
Les modalités de calcul de ces cotisations, comprenant notamment les seuils mentionnés aux 1° à 3°, la formule de calcul du taux mentionné au 2° et le taux mentionné au 3°, sont fixées par décret.
\n
Sans préjudice des dispositions spécifiques qui peuvent être prises en application de l'article L. 711-12, les cotisations mentionnées au 1° de l'article L. 241-6 dues pour les salariés qui n'entrent pas dans le champ du II de l'article L. 241-13 sont proportionnelles aux rémunérations ou gains perçus par les personnes concernées. Le taux de ces cotisations est égal à celui mentionné au 3° du présent article.
\n
Des cotisations forfaitaires peuvent être fixées par arrêté pour certaines catégories de travailleurs salariés ou assimilés." } }, "LEGIARTI000029354251": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-04-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029354251", "URL": "article/LEGI/ARTI/00/00/29/35/42/LEGIARTI000029354251.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 VI de la loi n° 2014-892 du 8 août 2014 de financement rectificative de la sécurité sociale pour 2014, le 3° du I de l'article 2 de la présente loi s'applique aux modalités de calcul des cotisations et contributions sociales dues au titre des rémunérations versées à compter du 1er janvier 2015.

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L241-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742340", "@num": "L241-6-2", "#text": "Code de la sécurité sociale. - art. L241-6-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742348", "@num": "L241-6-3", "#text": "Code de la sécurité sociale. - art. L241-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742349", "@num": "L241-6-4", "#text": "Code de la sécurité sociale. - art. L241-6-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744455", "@num": "L755-2", "#text": "Code de la sécurité sociale. - art. L755-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580850", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026295851", "@num": "L741-3", "#text": "Code rural et de la pêche maritime - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172583", "@fin": "2999-01-01", "#text": "Section 3 : Prestations familiales", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742335", "@fin": "1993-12-21", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742336", "@fin": "1994-01-19", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742337", "@fin": "1995-02-05", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1994-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742338", "@fin": "1995-12-31", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006742339", "@fin": "1998-01-01", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025515714", "@fin": "2012-08-18", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354251", "@fin": "2016-04-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684767", "@fin": "2018-09-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2016-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074790", "@fin": "2019-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947548", "@fin": "2023-12-28", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684719", "@fin": "2025-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051285453", "@fin": "2026-01-01", "@num": "L241-6-1", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le taux des cotisations mentionnées au 1° de l'article L. 241-6 est réduit de 1,8 point pour les salariés dont l'employeur entre dans le champ d'application du II de l'article L. 241-13 et dont les rémunérations ou gains n'excèdent pas 1,6 fois le salaire minimum de croissance calculé selon les modalités prévues au deuxième alinéa du III du même article.

" } }, "LEGIARTI000031684767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-09-01", "DATE_DEBUT": "2016-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031684767", "URL": "article/LEGI/ARTI/00/00/31/68/47/LEGIARTI000031684767.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 7 de la loi n° 2015-1702 du 21 décembre 2015, ces dispositions s'appliquent aux cotisations dues au titre des rémunérations versées à compter du 1er avril 2016.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657322", "@num": "7", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000031666146", "@num": "7", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666146", "@num": "7", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000049430941", "@num": "8", "#text": "Arrêté du 15 avril 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049429637", "@nortexte": "TSSH2410786A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-15" }, { "@id": "LEGITEXT000051433054", "#text": "Décret n°2025-318 du 4 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051430146", "@nortexte": "ECOS2508412D", "@numtexte": "2025-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-04" }, { "@id": "LEGIARTI000006736100", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. D241-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852491", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051434574", "@num": "D241-3-2", "#text": "Code de la sécurité sociale. - art. D241-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026410733", "@num": "D242-7", "#text": "Code de la sécurité sociale. - art. D242-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685084", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741917", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742340", "@num": "L241-6-2", "#text": "Code de la sécurité sociale. - art. L241-6-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742348", "@num": "L241-6-3", "#text": "Code de la sécurité sociale. - art. L241-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742349", "@num": "L241-6-4", "#text": "Code de la sécurité sociale. - art. L241-6-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744455", "@num": "L755-2", "#text": "Code de la sécurité sociale. - art. L755-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580850", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026295851", "@num": "L741-3", "#text": "Code rural et de la pêche maritime - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172583", "@fin": "2999-01-01", "#text": "Section 3 : Prestations familiales", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742335", "@fin": "1993-12-21", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742336", "@fin": "1994-01-19", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742337", "@fin": "1995-02-05", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1994-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742338", "@fin": "1995-12-31", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006742339", "@fin": "1998-01-01", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025515714", "@fin": "2012-08-18", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354251", "@fin": "2016-04-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684767", "@fin": "2018-09-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2016-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074790", "@fin": "2019-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947548", "@fin": "2023-12-28", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684719", "@fin": "2025-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051285453", "@fin": "2026-01-01", "@num": "L241-6-1", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le taux des cotisations mentionnées au 1° de l'article L. 241-6 est réduit de 1,8 point pour les salariés dont l'employeur entre dans le champ d'application du II de l'article L. 241-13 et dont les rémunérations ou gains n'excèdent pas 3,5 fois le salaire minimum de croissance calculé selon les modalités prévues au deuxième alinéa du III du même article.

" } }, "LEGIARTI000037074790": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037074790", "URL": "article/LEGI/ARTI/00/00/37/07/47/LEGIARTI000037074790.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions de l'article 16 de l'ordonnance n° 2018-474 du 12 juin 2018, les dispositions de la présente ordonnance s'appliquent aux cotisations et contributions dues pour les périodes courant à compter du 1er septembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657322", "@num": "7", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000031666146", "@num": "7", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000037051974", "@num": "4", "#text": "Ordonnance n°2018-474 du 12 juin 2018 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000037051191", "@nortexte": "CPAS1808552R", "@numtexte": "2018-474", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000049430941", "@num": "8", "#text": "Arrêté du 15 avril 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049429637", "@nortexte": "TSSH2410786A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-15" }, { "@id": "LEGITEXT000051433054", "#text": "Décret n°2025-318 du 4 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051430146", "@nortexte": "ECOS2508412D", "@numtexte": "2025-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-04" }, { "@id": "LEGIARTI000006736100", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. 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D242-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074816", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742340", "@num": "L241-6-2", "#text": "Code de la sécurité sociale. - art. L241-6-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742348", "@num": "L241-6-3", "#text": "Code de la sécurité sociale. - art. L241-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742349", "@num": "L241-6-4", "#text": "Code de la sécurité sociale. - art. L241-6-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744455", "@num": "L755-2", "#text": "Code de la sécurité sociale. - art. L755-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580850", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026295851", "@num": "L741-3", "#text": "Code rural et de la pêche maritime - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172583", "@fin": "2999-01-01", "#text": "Section 3 : Prestations familiales", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742335", "@fin": "1993-12-21", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742336", "@fin": "1994-01-19", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742337", "@fin": "1995-02-05", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1994-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742338", "@fin": "1995-12-31", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006742339", "@fin": "1998-01-01", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025515714", "@fin": "2012-08-18", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354251", "@fin": "2016-04-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684767", "@fin": "2018-09-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2016-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074790", "@fin": "2019-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947548", "@fin": "2023-12-28", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684719", "@fin": "2025-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051285453", "@fin": "2026-01-01", "@num": "L241-6-1", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le taux des cotisations mentionnées au 1° de l'article L. 241-6 est réduit de 1,8 point pour les salariés dont l'employeur entre dans le champ d'application du II de l'article L. 241-13 et dont les revenus d'activité tels qu'ils sont pris en compte pour la détermination des assiettes des cotisations définies à l'article L. 242-1 n'excèdent pas 3,5 fois le salaire minimum de croissance calculé selon les modalités prévues au deuxième alinéa du III de l'article L. 241-13.

" } }, "LEGIARTI000037947548": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-28", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037947548", "URL": "article/LEGI/ARTI/00/00/37/94/75/LEGIARTI000037947548.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657322", "@num": "7", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000031666146", "@num": "7", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000037990271", "@num": "8", "#text": "LOI n°2018-1203 du 22 décembre 2018 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037847585", "@nortexte": "CPAX1824950L", "@numtexte": "2018-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-22" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000049430941", "@num": "8", "#text": "Arrêté du 15 avril 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049429637", "@nortexte": "TSSH2410786A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-15" }, { "@id": "LEGITEXT000051433054", "#text": "Décret n°2025-318 du 4 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051430146", "@nortexte": "ECOS2508412D", "@numtexte": "2025-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-04" }, { "@id": "LEGIARTI000006903880", "@num": "L5424-1", "#text": "Code du travail - art. 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D241-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026410733", "@num": "D242-7", "#text": "Code de la sécurité sociale. - art. D242-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741917", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742340", "@num": "L241-6-2", "#text": "Code de la sécurité sociale. - art. L241-6-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742348", "@num": "L241-6-3", "#text": "Code de la sécurité sociale. - art. L241-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742349", "@num": "L241-6-4", "#text": "Code de la sécurité sociale. - art. L241-6-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744455", "@num": "L755-2", "#text": "Code de la sécurité sociale. - art. L755-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580850", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026295851", "@num": "L741-3", "#text": "Code rural et de la pêche maritime - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172583", "@fin": "2999-01-01", "#text": "Section 3 : Prestations familiales", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742335", "@fin": "1993-12-21", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742336", "@fin": "1994-01-19", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742337", "@fin": "1995-02-05", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1994-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742338", "@fin": "1995-12-31", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006742339", "@fin": "1998-01-01", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025515714", "@fin": "2012-08-18", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354251", "@fin": "2016-04-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684767", "@fin": "2018-09-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2016-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074790", "@fin": "2019-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947548", "@fin": "2023-12-28", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684719", "@fin": "2025-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051285453", "@fin": "2026-01-01", "@num": "L241-6-1", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

" } }, "LEGIARTI000048684719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2023-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000048684719", "URL": "article/LEGI/ARTI/00/00/48/68/47/LEGIARTI000048684719.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006657360", "@num": "39", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657361", "@num": "39-1", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 39-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657322", "@num": "7", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000031666146", "@num": "7", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000047098456", "@num": "4", "#text": "Arrêté du 25 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000047097664", "@num": "1", "#text": "Arrêté du 31 janvier 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047096915", "@nortexte": "SPRS2219968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-31" }, { "@id": "LEGIARTI000048670464", "@num": "20", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049430941", "@num": "8", "#text": "Arrêté du 15 avril 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049429637", "@nortexte": "TSSH2410786A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-15" }, { "@id": "LEGITEXT000051433054", "#text": "Décret n°2025-318 du 4 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051430146", "@nortexte": "ECOS2508412D", "@numtexte": "2025-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-04-04" }, { "@id": "LEGIARTI000006903880", "@num": "L5424-1", "#text": "Code du travail - art. L5424-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736100", "@num": "D241-10", "#text": "Code de la sécurité sociale. - art. D241-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852491", "@num": "D241-12", "#text": "Code de la sécurité sociale. - art. D241-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051434574", "@num": "D241-3-2", "#text": "Code de la sécurité sociale. - art. D241-3-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026410733", "@num": "D242-7", "#text": "Code de la sécurité sociale. - art. D242-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742355", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741917", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742340", "@num": "L241-6-2", "#text": "Code de la sécurité sociale. - art. L241-6-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742348", "@num": "L241-6-3", "#text": "Code de la sécurité sociale. - art. L241-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742349", "@num": "L241-6-4", "#text": "Code de la sécurité sociale. - art. L241-6-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744455", "@num": "L755-2", "#text": "Code de la sécurité sociale. - art. L755-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580850", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026295851", "@num": "L741-3", "#text": "Code rural et de la pêche maritime - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172583", "@fin": "2999-01-01", "#text": "Section 3 : Prestations familiales", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156070", "@fin": "2999-01-01", "#text": "Chapitre 1er : Généralités", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742335", "@fin": "1993-12-21", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742336", "@fin": "1994-01-19", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1993-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742337", "@fin": "1995-02-05", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1994-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742338", "@fin": "1995-12-31", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006742339", "@fin": "1998-01-01", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025515714", "@fin": "2012-08-18", "@num": "L241-6-1", "@etat": "ABROGE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354251", "@fin": "2016-04-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684767", "@fin": "2018-09-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2016-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074790", "@fin": "2019-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947548", "@fin": "2023-12-28", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684719", "@fin": "2025-01-01", "@num": "L241-6-1", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051285453", "@fin": "2026-01-01", "@num": "L241-6-1", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

" } }, "LEGIARTI000051285453": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-6-1", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051285453", "URL": "article/LEGI/ARTI/00/00/51/28/54/LEGIARTI000051285453.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l'article 18 de la loi n° 2025-199 du 28 février 2025, le 1° du III de l'article précité est applicable aux cotisations et aux contributions dues au titre des périodes d'emploi courant à compter du 1er janvier 2025.

Conformément au IX de l'article 18 de la loi n° 2025-199 du 28 février 2025, les articles L. 241-2-1 et L. 241-6-1 du code de la sécurité sociale s'appliquent dans leur rédaction antérieure à la loi précitée aux réductions dégressives de cotisations patronales spécifiques dont le bénéfice est cumulable avec les réductions prévues aux mêmes articles L. 241-2-1 et L. 241-6-1, dans leur rédaction antérieure à la présente loi, mais pas avec la réduction générale dégressive prévue à l'article L. 241-13 dudit code.

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

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A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. D241-1-2, Art. D241-2-4, Art. D241-3-2, Art. D241-6, Art. D241-7, Art. D241-24, Art. D241-25, Art. D711-8\n
\n

\n
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Article D241-3-2 AUTONOME VIGUEUR, en vigueur depuis le 07/04/2025 (Code de la sécurité sociale)