{ "article": { "LEGIARTI000051828239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R382-134", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051828239", "URL": "article/LEGI/ARTI/00/00/51/82/82/LEGIARTI000051828239.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 du décret n° 2025-601 du 30 juin 2025, les dispositions dudit décret entrent en vigueur immédiatement.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051827506", "@num": "1", "#text": "Décret n°2025-601 du 30 juin 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051824799", "@nortexte": "ECOS2510215D", "@numtexte": "2025-601", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-30" }, { "@id": "LEGIARTI000006741979", "@num": "L242-5", "#text": "Code de la sécurité sociale. - art. L242-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046448379", "@num": "L382-39", "#text": "Code de la sécurité sociale. - art. L382-39", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051828052", "@fin": "2999-01-01", "#text": "Sous-section 1 : Cotisations", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051828039", "@fin": "2999-01-01", "#text": "Section 3 : Personnes détenues effectuant une activité de travail dans le cadre d'un contrat d'emploi pénitentiaire ou suivant une formation professionnelle", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156633", "@fin": "2999-01-01", "#text": "Chapitre 2 : Personnes rattachées au régime général pour l'ensemble des risques", "@debut": "2006-11-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141871", "@fin": "2999-01-01", "#text": "Titre VIII : Dispositions relatives à diverses catégories de personnes rattachées au régime général - Dispositions d'application du livre 3", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126956", "@fin": "2999-01-01", "#text": "Livre III : Dispositions relatives aux assurances sociales et à diverses catégories de personnes rattachées au régime général", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051828239", "@fin": "2999-01-01", "@num": "R382-134", "@etat": "VIGUEUR", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le taux de la cotisation due au titre des accidents du travail et des maladies professionnelles mentionnée à l'art. L. 382-39 est celui fixé en application des articles L. 242-5 à L. 242-7-1.

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Le taux de la cotisation due au titre des accidents du travail et des maladies professionnelles est déterminé annuellement pour chaque catégorie de risques par la caisse régionale d'assurance maladie d'après les règles fixées par arrêté interministériel. Les risques sont classés dans les différentes catégories par la caisse régionale, sauf recours de la part, soit de l'employeur, soit de l'autorité administrative, à la commission nationale technique prévue à l'article L. 143-3, laquelle statue en premier et dernier ressort.
\n
\n
Le classement d'un risque dans une catégorie peut être modifié à toute époque. L'employeur est tenu de déclarer à la caisse régionale toute circonstance de nature à aggraver les risques.
\n
" } }, "LEGIARTI000006741980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-01-01", "DATE_DEBUT": "1988-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006741980", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741980.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L05AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006762094", "@num": "2", "#text": "Décret n°77-238 du 15 mars 1977 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328843", "@numtexte": "77-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-15" }, { "@id": "LEGIARTI000006762099", "@num": "6", "#text": "Décret n°77-238 du 15 mars 1977 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328843", "@numtexte": "77-238", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-15" }, { "@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": "LEGIARTI000006757215", "@num": "1", "#text": "Loi n°88-16 du 5 janvier 1988 - 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Le taux de la cotisation due au titre des accidents du travail et des maladies professionnelles est déterminé annuellement pour chaque catégorie de risques par la caisse régionale d'assurance maladie d'après les règles fixées par arrêté interministériel. Les risques sont classés dans les différentes catégories par la caisse régionale, sauf recours de la part, soit de l'employeur, soit de l'autorité administrative, à la commission nationale technique prévue à l'article L. 143-3, laquelle statue en premier et dernier ressort.
\n
\n
Le classement d'un risque dans une catégorie peut être modifié à toute époque. L'employeur est tenu de déclarer à la caisse régionale toute circonstance de nature à aggraver les risques.
\n
" } }, "LEGIARTI000006741981": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-12-23", "DATE_DEBUT": "1995-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006741981", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741981.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L05AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006762094", "@num": "2", "#text": "Décret n°77-238 du 15 mars 1977 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328843", "@numtexte": "77-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-15" }, { "@id": "LEGIARTI000006762099", "@num": "6", "#text": "Décret n°77-238 du 15 mars 1977 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328843", "@numtexte": "77-238", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-15" }, { "@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": "LEGIARTI000006786080", "@num": "1", "#text": "Arrêté du 26 décembre 1988 - 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Le taux de la cotisation due au titre des accidents du travail et des maladies professionnelles est déterminé annuellement pour chaque catégorie de risques par la caisse régionale d'assurance maladie d'après les règles fixées par décret. Ce décret fixe les modalités de la participation de la commission des accidents du travail et des maladies professionnelles, mentionnée à l'article L. 211-4, à l'établissement des éléments de calcul de ces cotisations.
\n
Les risques sont classés dans les différentes catégories par la caisse régionale, sauf recours, de la part soit de l'employeur, soit de l'autorité administrative, à la Cour nationale de l'incapacité et de la tarification de l'assurance des accidents du travail, prévue à l'article L. 143-3, laquelle statue en premier et dernier ressort.
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Le classement d'un risque dans une catégorie peut être modifié à toute époque. L'employeur est tenu de déclarer à la caisse régionale toute circonstance de nature à aggraver les risques.
\n
Si les mesures prises en application du premier alinéa du présent article ne permettent pas d'assurer la couverture des charges de gestion, l'équilibre doit être maintenu ou rétabli par un prélèvement sur les excédents financiers ou, à défaut, par une modification des éléments de calcul des cotisations.
\n
Les décisions nécessaires au maintien ou au rétablissement de l'équilibre financier mentionné au précédent alinéa sont prises dans les conditions prévues par le décret visé au premier alinéa. En cas de carence de la commission des accidents du travail et des maladies professionnelles, l'autorité compétente de l'Etat la met en demeure de prendre les mesures nécessaires.
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Si cette mise en demeure reste sans effet, l'autorité compétente de l'Etat procède au rétablissement de l'équilibre soit en se substituant à la commission susvisée, soit en usant des pouvoirs qu'elle tient de la législation en vigueur.
\n
Un arrêté interministériel détermine le montant ou la fraction maximum des cotisations affectées au Fonds de prévention des accidents du travail et des maladies professionnelles.
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Le taux de la cotisation due au titre des accidents du travail et des maladies professionnelles est déterminé annuellement pour chaque catégorie de risques par la caisse régionale d'assurance maladie d'après les règles fixées par décret.
\n
Les risques sont classés dans les différentes catégories par la caisse régionale, sauf recours, de la part soit de l'employeur, soit de l'autorité administrative, à la Cour nationale de l'incapacité et de la tarification de l'assurance des accidents du travail, prévue à l'article L. 143-3, laquelle statue en premier et dernier ressort.
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Le classement d'un risque dans une catégorie peut être modifié à toute époque. L'employeur est tenu de déclarer à la caisse régionale toute circonstance de nature à aggraver les risques.
\n
Dans des conditions fixées par décret, la commission des accidents du travail et des maladies professionnelles fixe les éléments de calcul des cotisations dues au titre des accidents du travail et des maladies professionnelles conformément aux conditions générales de l'équilibre financier de la sécurité sociale déterminées par la loi de financement de la sécurité sociale ;
\n
La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;
\n
Si la commission n'a pas délibéré à cette date ou n'a pas retenu des éléments de calcul conformes aux dispositions du quatrième alinéa, l'autorité compétente de l'Etat les détermine par arrêté ;
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Si les mesures prises en application du présent article ne permettent pas d'assurer la couverture des charges de gestion, l'équilibre de la branche tel que résultant de la loi de financement de la sécurité sociale doit être maintenu ou rétabli par un prélèvement sur les excédents financiers ou, à défaut, par une modification des éléments de calcul des cotisations.
\n
Un arrêté interministériel détermine le montant ou la fraction maximum des cotisations affectées au Fonds de prévention des accidents du travail et des maladies professionnelles.
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Le taux de la cotisation due au titre des accidents du travail et des maladies professionnelles est déterminé annuellement pour chaque catégorie de risques par la caisse régionale d'assurance maladie d'après les règles fixées par décret.
\n
Les risques sont classés dans les différentes catégories par la caisse régionale, sauf recours, de la part soit de l'employeur, soit de l'autorité administrative, à la Cour nationale de l'incapacité et de la tarification de l'assurance des accidents du travail, prévue à l'article L. 143-3, laquelle statue en premier et dernier ressort.
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Le classement d'un risque dans une catégorie peut être modifié à toute époque. L'employeur est tenu de déclarer à la caisse régionale toute circonstance de nature à aggraver les risques.
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Dans des conditions fixées par décret, la commission des accidents du travail et des maladies professionnelles fixe les éléments de calcul des cotisations dues au titre des accidents du travail et des maladies professionnelles conformément aux conditions générales de l'équilibre financier de la sécurité sociale déterminées par la loi de financement de la sécurité sociale ;
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La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;
\n
Si la commission n'a pas délibéré à cette date ou n'a pas retenu des éléments de calcul conformes aux dispositions du quatrième alinéa, l'autorité compétente de l'Etat les détermine par arrêté ;
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Si les mesures prises en application du présent article ne permettent pas d'assurer la couverture des charges de gestion, l'équilibre de la branche tel que résultant de la loi de financement de la sécurité sociale doit être maintenu ou rétabli par un prélèvement sur les excédents financiers ou, à défaut, par une modification des éléments de calcul des cotisations.
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Le taux de la cotisation due au titre des accidents du travail et des maladies professionnelles est déterminé annuellement pour chaque catégorie de risques par la caisse régionale d'assurance maladie d'après les règles fixées par décret.
\n
Les risques sont classés dans les différentes catégories par la caisse régionale, sauf recours, de la part soit de l'employeur, soit de l'autorité administrative, à la Cour nationale de l'incapacité et de la tarification de l'assurance des accidents du travail, prévue à l'article L. 143-3, laquelle statue en premier et dernier ressort.
\n
Le classement d'un risque dans une catégorie peut être modifié à toute époque. L'employeur est tenu de déclarer à la caisse régionale toute circonstance de nature à aggraver les risques.
\n
Dans des conditions fixées par décret, la commission des accidents du travail et des maladies professionnelles fixe les éléments de calcul des cotisations dues au titre des accidents du travail et des maladies professionnelles conformément aux conditions générales de l'équilibre financier de la branche déterminées par la loi de financement de la sécurité sociale ;
\n
La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;
\n
Si la commission n'a pas délibéré à cette date ou n'a pas retenu des éléments de calcul conformes aux dispositions du quatrième alinéa, l'autorité compétente de l'Etat les détermine par arrêté ;
\n
Si les mesures prises en application du présent article ne permettent pas d'assurer la couverture des charges de gestion, l'équilibre de la branche tel que résultant de la loi de financement de la sécurité sociale doit être maintenu ou rétabli par un prélèvement sur les excédents financiers ou, à défaut, par une modification des éléments de calcul des cotisations.
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Les risques sont classés dans les différentes catégories par la caisse d'assurance retraite et de la santé au travail, sauf recours, de la part soit de l'employeur, soit de l'autorité administrative, à la Cour nationale de l'incapacité et de la tarification de l'assurance des accidents du travail, prévue à l'article L. 143-3, laquelle statue en premier et dernier ressort.

Le classement d'un risque dans une catégorie peut être modifié à toute époque. L'employeur est tenu de déclarer à la caisse d'assurance retraite et de la santé au travail toute circonstance de nature à aggraver les risques.

Dans des conditions fixées par décret, la commission des accidents du travail et des maladies professionnelles fixe les éléments de calcul des cotisations dues au titre des accidents du travail et des maladies professionnelles conformément aux conditions générales de l'équilibre financier de la branche déterminées par la loi de financement de la sécurité sociale.

La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;

Si la commission n'a pas délibéré à cette date ou n'a pas retenu des éléments de calcul conformes aux dispositions du quatrième alinéa, l'autorité compétente de l'Etat les détermine par arrêté.

Si les mesures prises en application du présent article ne permettent pas d'assurer la couverture des charges de gestion, l'équilibre de la branche tel que résultant de la loi de financement de la sécurité sociale doit être maintenu ou rétabli par un prélèvement sur les excédents financiers ou, à défaut, par une modification des éléments de calcul des cotisations.

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L812-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006194449", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Assurance accidents du travail et maladies professionnelles.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185916", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions propres à chaque branche", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172585", "@fin": "2018-09-01", "#text": "Section 1 : Cotisations assises sur les rémunérations ou gains versés aux travailleurs salariés et assimilés", "@debut": "1988-01-06" }, { "@id": "LEGISCTA000037074497", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations assises sur les revenus d'activité des travailleurs salariés et assimilés", "@debut": "2018-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156071", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@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": "LEGIARTI000006741979", "@fin": "1988-01-06", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741980", "@fin": "1995-01-01", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741981", "@fin": "1997-12-23", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741982", "@fin": "2004-08-17", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741983", "@fin": "2004-12-21", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741984", "@fin": "2010-02-26", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021941669", "@fin": "2010-11-11", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "2010-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023032135", "@fin": "2018-01-01", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "2010-11-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035642025", "@fin": "2019-01-01", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033459043", "@fin": "2020-01-01", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038314455", "@fin": "2019-12-28", "@num": "L242-5", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398872", "@fin": "2023-04-16", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047452713", "@fin": "2025-02-28", "@num": "L242-5", "@etat": "MODIFIE", "@debut": "2023-04-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051284580", "@fin": "2999-01-01", "@num": "L242-5", "@etat": "VIGUEUR", "@debut": "2025-02-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Le classement d'un risque dans une catégorie peut être modifié à toute époque.L'employeur est tenu de déclarer à la caisse d'assurance retraite et de la santé au travail toute circonstance de nature à aggraver les risques.

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Le montant de la contribution mentionnée à l'article L. 241-3 couvrant les dépenses supplémentaires engendrées par les départs en retraite à l'âge fixé en application de l'article L. 351-1-4 est pris en compte dans les éléments de calcul de la cotisation qui peuvent être modulés par secteur d'activité. Un décret détermine les conditions d'application du présent alinéa.

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Le montant de la contribution mentionnée à l'alinéa précédent est fixé chaque année par la loi de financement de la sécurité sociale. Un rapport annexé au projet de loi de financement de la sécurité sociale évalue le coût réel des dépenses supplémentaires engendrées par les départs en retraite à l'âge prévu à l'article L. 351-1-4 pour la branche accidents du travail et maladies professionnelles.

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La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;

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Si la commission n'a pas délibéré à cette date ou n'a pas retenu des éléments de calcul conformes aux dispositions du sixième alinéa, l'autorité compétente de l'Etat les détermine par arrêté.

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" } }, "LEGIARTI000033459043": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033459043", "URL": "article/LEGI/ARTI/00/00/33/45/90/LEGIARTI000033459043.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l'article 114 de la loi n° 2016-1547 du 18 novembre 2016, ces dispositions entrent en vigueur à une date fixée par décret et au plus tard le 1er janvier 2019. Se reporter aux dispositions du I dudit article concernant les modalités des transferts des procédures en cours à la date d'entrée en vigueur de ces dispositions.

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Les risques sont classés dans les différentes catégories par la caisse d'assurance retraite et de la santé au travail, sauf recours, de la part soit de l'employeur, soit de l'autorité administrative, à la juridiction compétente pour connaître du contentieux mentionné au 4° de l'article L. 142-2, laquelle statue en premier et dernier ressort.

Le montant couvrant les dépenses supplémentaires engendrées par les départs en retraite à l'âge fixé en application de l'article L. 351-1-4 et les dépenses supplémentaires engendrées par le dispositif mentionné à l'article L. 4163-1 du code du travail est pris en compte dans les éléments de calcul de la cotisation qui peuvent être modulés par secteur d'activité. Un décret détermine les conditions d'application du présent alinéa.

Le montant mentionné à l'alinéa précédent est fixé chaque année par la loi de financement de la sécurité sociale. Ce montant peut tenir compte des prévisions financières pour les cinq prochaines années et, le cas échéant, des recommandations du comité de suivi mentionné à l'article L. 114-4 du code de la sécurité sociale. Un rapport annexé au projet de loi de financement de la sécurité sociale évalue le coût réel des dépenses supplémentaires engendrées par les départs en retraite à l'âge prévu à l'article L. 351-1-4 et par le dispositif mentionné à l'article L. 4163-1 du code du travail pour la branche accidents du travail et maladies professionnelles.

La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;

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La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;

" } }, "LEGIARTI000038314455": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-5", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-28", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038314455", "URL": "article/LEGI/ARTI/00/00/38/31/44/LEGIARTI000038314455.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 96, VII de la loi n° 2019-222 du 23 mars 2019, ces dispositions sont applicables aux recours préalables et aux recours juridictionnels introduits à compter d'une date fixée par décret en Conseil d'Etat, et au plus tard le 1er janvier 2020.

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Les risques sont classés dans les différentes catégories par la caisse d'assurance retraite et de la santé au travail, sauf recours, de la part soit de l'employeur, soit de l'autorité administrative, à la juridiction compétente pour connaître du contentieux mentionné au 7° de l'article L. 142-1, laquelle statue en premier et dernier ressort.

La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;

" } }, "LEGIARTI000041398872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-04-16", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041398872", "URL": "article/LEGI/ARTI/00/00/41/39/88/LEGIARTI000041398872.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 83 de la loi n° 2019-1446 du 24 décembre 2019, ces dispositions sont applicables :

1° A compter du 1er janvier 2020, aux entreprises dont l'effectif est supérieur ou égal à cent cinquante salariés et redevables de la cotisation prévue à l'article L. 242-5 du code de la sécurité sociale, à l'exception des entreprises ou de leurs établissements ayant demandé, du 21 octobre au 18 décembre 2019, à la caisse d'assurance retraite et de la santé au travail compétente, de ne pas bénéficier, jusqu'au 31 décembre 2020, du procédé électronique de notification mentionné au I du présent article ;
\n
\n2° A compter de dates fixées par décret, en fonction des effectifs des entreprises, et au plus tard à compter du 1er janvier 2022, aux entreprises dont l'effectif est inférieur à cent cinquante salariés et redevables de la cotisation prévue à l'article L. 242-5 du code de la sécurité sociale.

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Les risques sont classés dans les différentes catégories par la caisse d'assurance retraite et de la santé au travail, sauf recours, de la part soit de l'employeur, soit de l'autorité administrative, à la juridiction compétente pour connaître du contentieux mentionné au 7° de l'article L. 142-1, laquelle statue en premier et dernier ressort.

Les décisions relatives au taux de la cotisation due au titre des accidents du travail et des maladies professionnelles et au classement des risques dans les différentes catégories sont notifiées à l'employeur par voie électronique par la caisse d'assurance retraite et de la santé au travail compétente selon des modalités fixées par arrêté du ministre chargé de la sécurité sociale.
\n
\n Après la réalisation par l'employeur des démarches nécessaires à la mise à disposition de ces décisions, celles-ci sont réputées notifiées à leur date de consultation et au plus tard dans un délai de quinze jours suivant leur mise à disposition.
\n
\n L'absence de réalisation des démarches nécessaires à la mise à disposition de ces décisions entraîne l'application d'une pénalité à l'encontre de l'employeur, notifiée par la caisse d'assurance retraite et de la santé au travail compétente, dont le montant, qui peut être croissant en fonction de l'effectif de l'entreprise, est fixé par arrêté du ministre chargé de la sécurité sociale, dans la limite de 1,5 % du plafond mensuel de la sécurité sociale en vigueur, arrondi à l'euro supérieur, au titre de chaque personne comprise dans les effectifs, calculés selon les modalités prévues au deuxième alinéa du I de l'article L. 130-1, des établissements pour lesquels l'absence de réalisation de ces démarches est constatée. Cette pénalité ne peut excéder, par entreprise, un montant annuel, revalorisé dans des conditions fixées par le même arrêté, de 10 000 €. Ces pénalités sont versées à l'organisme chargé du recouvrement des cotisations et contributions sociales dont l'employeur relève, selon les règles, garanties et sanctions applicables à ces cotisations et contributions. Les modalités de notification des décisions mentionnées au quatrième alinéa du présent article, en l'absence de réalisation des démarches nécessaires à leur mise à disposition électronique, sont précisées par arrêté du ministre chargé de la sécurité sociale. Les contestations relatives à cette pénalité relèvent de la compétence de la cour d'appel mentionnée à l'article L. 311-16 du code de l'organisation judiciaire. Les recours contentieux contre les décisions des caisses d'assurance retraite et de la santé au travail notifiant cette pénalité sont précédés d'un recours préalable, selon les modalités prévues pour l'application de l'article L. 142-4 du présent code en cas de contestation des décisions de nature non médicale relevant du 1° de l'article L. 142-1.

La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;

Si la commission n'a pas délibéré à cette date ou n'a pas retenu des éléments de calcul conformes aux dispositions du neuvième alinéa, l'autorité compétente de l'Etat les détermine par arrêté.

" } }, "LEGIARTI000046448459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L382-39", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046448459", "URL": "article/LEGI/ARTI/00/00/46/44/84/LEGIARTI000046448459.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 27 de l’ordonnance n° 2022-1336 du 19 octobre 2022, ces dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er décembre 2024. Se reporter aux modalités d'application prévues par ledit article 27.

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L137-40", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741884", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741897", "@num": "L241-3", "#text": "Code de la sécurité sociale. - art. L241-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046448463", "@num": "L382-40", "#text": "Code de la sécurité sociale. - art. L382-40 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046448467", "@num": "L382-41", "#text": "Code de la sécurité sociale. - art. L382-41 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046454916", "@num": "L412-8", "#text": "Code de la sécurité sociale. - art. L412-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051828235", "@num": "R382-132", "#text": "Code de la sécurité sociale. - art. R382-132 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051828237", "@num": "R382-133", "#text": "Code de la sécurité sociale. - art. R382-133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051828239", "@num": "R382-134", "#text": "Code de la sécurité sociale. - art. R382-134 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046448449", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Cotisations", "@debut": "2024-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046448446", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions applicables aux personnes détenues effectuant une activité de travail dans le cadre d'un contrat d'emploi pénitentiaire ou suivant une formation professionnelle", "@debut": "2024-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046448351", "@fin": "2999-01-01", "#text": "Section 4 : Personnes écrouées ou retenues dans un centre socio-médico-judiciaire de sûreté", "@debut": "2022-10-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156112", "@fin": "2999-01-01", "#text": "Chapitre 2 : Personnes rattachées au régime général pour l'ensemble des risques", "@debut": "2005-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141625", "@fin": "2999-01-01", "#text": "Titre VIII : Dispositions relatives à diverses catégories de personnes rattachées au régime général - Dispositions d'application du livre 3", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126889", "@fin": "2999-01-01", "#text": "Livre III : Dispositions relatives aux assurances sociales et à diverses catégories de personnes rattachées au régime général", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046448459", "@fin": "2999-01-01", "@num": "L382-39", "@etat": "VIGUEUR", "@debut": "2024-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La rémunération due aux personnes détenues qui exercent une activité de travail dans le cadre d'un contrat d'emploi pénitentiaire est assujettie aux cotisations de l'assurance maladie, maternité, invalidité et décès prévues à l'article L. 241-2, à la contribution de solidarité pour l'autonomie prévue à l'article L. 137-40, aux cotisations d'assurance vieillesse mentionnées à l'article L. 241-3 et aux cotisations au titre des accidents du travail et des maladies professionnelles fixées dans les conditions prévues au dernier alinéa de l'article L. 412-8. Les taux de ces cotisations sont déterminés par décret en Conseil d'Etat.

" } }, "LEGIARTI000047452713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-28", "DATE_DEBUT": "2023-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000047452713", "URL": "article/LEGI/ARTI/00/00/47/45/27/LEGIARTI000047452713.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 83 de la loi n° 2019-1446 du 24 décembre 2019, ces dispositions sont applicables :

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006762094", "@num": "2", "#text": "Décret n°77-238 du 15 mars 1977 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328843", "@numtexte": "77-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-15" }, { "@id": "LEGIARTI000006762099", "@num": "6", "#text": "Décret n°77-238 du 15 mars 1977 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328843", "@numtexte": "77-238", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-15" }, { "@id": "LEGIARTI000006786080", "@num": "1", "#text": "Arrêté du 26 décembre 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000506390", "@nortexte": "SPSS8801841A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-26" }, { "@id": "LEGIARTI000006757715", "@num": "20", "#text": "Loi n°93-121 du 27 janvier 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "LEGIARTI000006696722", "@num": "67", "#text": "Loi n°94-43 du 18 janvier 1994 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000728979", "@nortexte": "SPSX9300136L", "@numtexte": "94-43", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-01-18" }, { "@id": "LEGITEXT000017771888", "#text": "Arrêté du 21 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017756013", "@nortexte": "MTSS0774388A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-21" }, { "@id": "LEGITEXT000020032853", "#text": "Arrêté du 22 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019994990", "@nortexte": "MTSS0830898A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-22" }, { "@id": "LEGIARTI000033476732", "@num": "2", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000030457786", "@num": "1", "#text": "DÉCRET n°2015-393 du 3 avril 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030456771", "@nortexte": "AFSS1428511D", "@numtexte": "2015-393", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000039810171", "@num": "8", "#text": "Décret n°2015-1679 du 15 décembre 2015 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031632771", "@nortexte": "AFSS1524708D", "@numtexte": "2015-1679", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-15" }, { "@id": "LEGIARTI000033464517", "@num": "2", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000041453521", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039699478", "@nortexte": "SSAS1933544A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000039809825", "@num": "1", "#text": "Décret n°2019-1532 du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039699009", "@nortexte": "SSAS1933582D", "@numtexte": "2019-1532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043667843", "@num": "1", "#text": "Arrêté du 8 octobre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042410602", "@nortexte": "SSAS2011506A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-08" }, { "@id": "LEGIARTI000043667845", "@num": "2", "#text": "Arrêté du 8 octobre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410602", "@nortexte": "SSAS2011506A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-08" }, { "@id": "LEGITEXT000042411878", "#text": "Décret n°2020-1232 du 8 octobre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410305", "@nortexte": "SSAS2011508D", "@numtexte": "2020-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-08" }, { "@id": "LEGIARTI000042411883", "@num": "1", "#text": "Décret n°2020-1232 du 8 octobre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410305", "@nortexte": "SSAS2011508D", "@numtexte": "2020-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-08" }, { "@id": "LEGIARTI000047447808", "@num": "5", "#text": "LOI n°2023-270 du 14 avril 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000047445077", "@nortexte": "ECOX2300575L", "@numtexte": "2023-270", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-04-14" }, { "@id": "LEGITEXT000049318302", "#text": "Arrêté du 21 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049315069", "@nortexte": "TSSS2405720A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-21" }, { "@id": "LEGIARTI000051273896", "@num": "95", "#text": "LOI n°2025-199 du 28 février 2025 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051269481", "@nortexte": "ECOX2421198L", "@numtexte": "2025-199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-28" }, { "@id": "LEGIARTI000028496431", "@num": "L4163-1", "#text": "Code du travail - art. L4163-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L132 al. 2 ELEMENTS LEGISLATIFS, al. 3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736389", "@num": "D242-6", "#text": "Code de la sécurité sociale. - art. D242-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036410186", "@num": "D242-6", "#text": "Code de la sécurité sociale. - art. D242-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735876", "@num": "D242-6-1", "#text": "Code de la sécurité sociale. - art. D242-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735887", "@num": "D242-6-10", "#text": "Code de la sécurité sociale. - art. D242-6-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022446540", "@num": "D242-6-10", "#text": "Code de la sécurité sociale. - art. D242-6-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735888", "@num": "D242-6-11", "#text": "Code de la sécurité sociale. - art. D242-6-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735889", "@num": "D242-6-12", "#text": "Code de la sécurité sociale. - art. D242-6-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735891", "@num": "D242-6-13", "#text": "Code de la sécurité sociale. - art. D242-6-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735892", "@num": "D242-6-14", "#text": "Code de la sécurité sociale. - art. D242-6-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735895", "@num": "D242-6-15", "#text": "Code de la sécurité sociale. - art. D242-6-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735896", "@num": "D242-6-16", "#text": "Code de la sécurité sociale. - art. D242-6-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735897", "@num": "D242-6-17", "#text": "Code de la sécurité sociale. - art. D242-6-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735898", "@num": "D242-6-18", "#text": "Code de la sécurité sociale. - art. D242-6-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735878", "@num": "D242-6-2", "#text": "Code de la sécurité sociale. - art. D242-6-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735880", "@num": "D242-6-3", "#text": "Code de la sécurité sociale. - art. D242-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736111", "@num": "D242-6-4", "#text": "Code de la sécurité sociale. - art. D242-6-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735882", "@num": "D242-6-5", "#text": "Code de la sécurité sociale. - art. D242-6-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735882", "@num": "D242-6-5", "#text": "Code de la sécurité sociale. - art. D242-6-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735883", "@num": "D242-6-6", "#text": "Code de la sécurité sociale. - art. D242-6-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735884", "@num": "D242-6-7", "#text": "Code de la sécurité sociale. - art. 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Le taux de la cotisation due au titre des accidents du travail et des maladies professionnelles est déterminé annuellement pour chaque catégorie de risques par la caisse d'assurance retraite et de la santé au travail d'après les règles fixées par décret. Ce décret prévoit que les modalités de calcul du taux de cotisation permettent la mutualisation entre les entreprises des coûts liés aux maladies professionnelles dont l'effet est différé dans le temps, dans l'objectif de favoriser l'emploi des salariés âgés.

Les risques sont classés dans les différentes catégories par la caisse d'assurance retraite et de la santé au travail, sauf recours, de la part soit de l'employeur, soit de l'autorité administrative, à la juridiction compétente pour connaître du contentieux mentionné au 7° de l'article L. 142-1, laquelle statue en premier et dernier ressort.

Les décisions relatives au taux de la cotisation due au titre des accidents du travail et des maladies professionnelles et au classement des risques dans les différentes catégories sont notifiées à l'employeur par voie électronique par la caisse d'assurance retraite et de la santé au travail compétente selon des modalités fixées par arrêté du ministre chargé de la sécurité sociale.
\n
\nAprès la réalisation par l'employeur des démarches nécessaires à la mise à disposition de ces décisions, celles-ci sont réputées notifiées à leur date de consultation et au plus tard dans un délai de quinze jours suivant leur mise à disposition.
\n
\nL'absence de réalisation des démarches nécessaires à la mise à disposition de ces décisions entraîne l'application d'une pénalité à l'encontre de l'employeur, notifiée par la caisse d'assurance retraite et de la santé au travail compétente, dont le montant, qui peut être croissant en fonction de l'effectif de l'entreprise, est fixé par arrêté du ministre chargé de la sécurité sociale, dans la limite de 1,5 % du plafond mensuel de la sécurité sociale en vigueur, arrondi à l'euro supérieur, au titre de chaque personne comprise dans les effectifs, calculés selon les modalités prévues au deuxième alinéa du I de l'article L. 130-1, des établissements pour lesquels l'absence de réalisation de ces démarches est constatée. Cette pénalité ne peut excéder, par entreprise, un montant annuel, revalorisé dans des conditions fixées par le même arrêté, de 10 000 €. Ces pénalités sont versées à l'organisme chargé du recouvrement des cotisations et contributions sociales dont l'employeur relève, selon les règles, garanties et sanctions applicables à ces cotisations et contributions. Les modalités de notification des décisions mentionnées au quatrième alinéa du présent article, en l'absence de réalisation des démarches nécessaires à leur mise à disposition électronique, sont précisées par arrêté du ministre chargé de la sécurité sociale. Les contestations relatives à cette pénalité relèvent de la compétence de la cour d'appel mentionnée à l'article L. 311-16 du code de l'organisation judiciaire. Les recours contentieux contre les décisions des caisses d'assurance retraite et de la santé au travail notifiant cette pénalité sont précédés d'un recours préalable, selon les modalités prévues pour l'application de l'article L. 142-4 du présent code en cas de contestation des décisions de nature non médicale relevant du 1° de l'article L. 142-1.

La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;

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Les risques sont classés dans les différentes catégories par la caisse d'assurance retraite et de la santé au travail, sauf recours, de la part soit de l'employeur, soit de l'autorité administrative, à la juridiction compétente pour connaître du contentieux mentionné au 7° de l'article L. 142-1, laquelle statue en premier et dernier ressort.

Les décisions relatives au taux de la cotisation due au titre des accidents du travail et des maladies professionnelles et au classement des risques dans les différentes catégories sont notifiées à l'employeur par voie électronique par la caisse d'assurance retraite et de la santé au travail compétente selon des modalités fixées par arrêté du ministre chargé de la sécurité sociale.
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Après la réalisation par l'employeur des démarches nécessaires à la mise à disposition de ces décisions, celles-ci sont réputées notifiées à leur date de consultation et au plus tard dans un délai de quinze jours suivant leur mise à disposition.
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L'absence de réalisation des démarches nécessaires à la mise à disposition de ces décisions entraîne l'application d'une pénalité à l'encontre de l'employeur, notifiée par la caisse d'assurance retraite et de la santé au travail compétente, dont le montant, qui peut être croissant en fonction de l'effectif de l'entreprise, est fixé par arrêté du ministre chargé de la sécurité sociale, dans la limite de 1,5 % du plafond mensuel de la sécurité sociale en vigueur, arrondi à l'euro supérieur, au titre de chaque personne comprise dans les effectifs, calculés selon les modalités prévues au deuxième alinéa du I de l'article L. 130-1, des établissements pour lesquels l'absence de réalisation de ces démarches est constatée. Cette pénalité ne peut excéder, par entreprise, un montant annuel, revalorisé dans des conditions fixées par le même arrêté, de 10 000 €. Ces pénalités sont versées à l'organisme chargé du recouvrement des cotisations et contributions sociales dont l'employeur relève, selon les règles, garanties et sanctions applicables à ces cotisations et contributions. Les modalités de notification des décisions mentionnées au quatrième alinéa du présent article, en l'absence de réalisation des démarches nécessaires à leur mise à disposition électronique, sont précisées par arrêté du ministre chargé de la sécurité sociale. Les contestations relatives à cette pénalité relèvent de la compétence de la cour d'appel mentionnée à l'article L. 311-16 du code de l'organisation judiciaire. Les recours contentieux contre les décisions des caisses d'assurance retraite et de la santé au travail notifiant cette pénalité sont précédés d'un recours préalable, selon les modalités prévues pour l'application de l'article L. 142-4 du présent code en cas de contestation des décisions de nature non médicale relevant du 1° de l'article L. 142-1.

La délibération de la commission est transmise au ministre chargé de la sécurité sociale avant le 31 janvier de chaque année ;

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A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R412-5\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Section 3 : Personnes détenues effectuant une activité de travail dans le cadre d'un contrat d'emploi pénitentiaire ou suivant une formation professionnelle, Sct. Sous-section 1 : Cotisations, Art. R382-132, Art. R382-133, Art. R382-134, Art. R382-135, Sct. Sous-section 2 : Prestations de l'assurance maladie, maternité, invalidité et décès, Art. R382-136, Art. R382-137, Sct. Sous-section 3 : Rachat de cotisations auprès de l'assurance vieillesse, Art. R382-138, Art. R382-139, Art. R382-140, Art. R382-141, Art. R382-142, Art. R382-143, Art. R382-144, Art. R382-145, Art. R382-146\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
Sct. Section 9 : Détenus, Sct. Sous-section 1 : Assurances maladie et maternité., Art. R381-98, Art. R381-99, Sct. Sous-section 2 : Assurance vieillesse., Art. R381-104, Art. R381-105, Art. R381-106, Art. R381-107, Art. R381-109, Art. R381-110, Art. R381-111, Art. R381-114, Art. R381-115, Art. R381-116, Art. R381-117, Art. R381-118, Art. R381-119, Art. R381-120
\n

\n
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Article R382-134 AUTONOME VIGUEUR, en vigueur depuis le 01/07/2025 (Code de la sécurité sociale)