{ "article": { "LEGIARTI000053265286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053265286", "URL": "article/LEGI/ARTI/00/00/53/26/52/LEGIARTI000053265286.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053284930", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053265239", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RECETTES, AU RECOUVREMENT ET À LA TRÉSORERIE", "@debut": "2025-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053265244", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE FINANCIER DE LA SÉCURITÉ SOCIALE POUR L'EXERCICE 2026", "@debut": "2025-12-31" } ] }, "@cid": "JORFTEXT000053226384", "@nor": "CPPX2521641L", "@num": "2025-1403", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053226384", "@c_titre_court": "LOI n°2025-1403 du 30 décembre 2025" }, { "@fin": "2999-01-01", "#text": "LOI n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 (1)", "@debut": "2025-12-31", "@id_txt": "LEGITEXT000053265238", "@c_titre_court": "LOI n°2025-1403 du 30 décembre 2025" } ], "@date_publi": "2025-12-31", "@date_signature": "2025-12-30", "@num_parution_jo": "0306" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053265286", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053226495", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code de la sécurité sociale.
\nArt. L241-13\n
\n

" } }, "LEGIARTI000053284930": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L241-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2025-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000053284930", "URL": "article/LEGI/ARTI/00/00/53/28/49/LEGIARTI000053284930.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à la formule exécutoire de la loi n° 2025-1403 du 30 décembre 2025, ces dispositions, dans leur rédaction résultant de la loi précitée, entrent en vigueur immédiatement.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006682440", "@num": "8-2", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 8-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@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": "LEGIARTI000006770887", "@num": "2", "#text": "Décret n°95-942 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770888", "@num": "5", "#text": "Décret n°95-942 du 25 août 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770889", "@num": "6", "#text": "Décret n°95-942 du 25 août 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736551", "@nortexte": "SPSS9502509D", "@numtexte": "95-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619286", "#text": "Décret n°95-943 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006770893", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005621799", "#text": "Décret n°96-835 du 20 septembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000006771489", "@num": "2", "#text": "Décret n°96-835 du 20 septembre 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196061", "@nortexte": "TASS9622941D", "@numtexte": "96-835", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-20" }, { "@id": "LEGIARTI000035903338", "@num": "28-7", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 28-7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006319874", "@num": "4", "#text": "Loi n°96-1143 du 26 décembre 1996 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005623508", "#text": "Décret n°97-488 du 12 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771905", "@num": "4", "#text": "Décret n°97-488 du 12 mai 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771907", "@num": "5", "#text": "Décret n°97-488 du 12 mai 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771908", "@num": "6", "#text": "Décret n°97-488 du 12 mai 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771909", "@num": "7", "#text": "Décret n°97-488 du 12 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771910", "@num": "8", "#text": "Décret n°97-488 du 12 mai 1997 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000201359", "@nortexte": "TASS9721207D", "@numtexte": "97-488", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "LEGIARTI000006771766", "@num": "7", "#text": "Décret du 30 mai 1997 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGITEXT000005624992", "#text": "Décret n°97-1330 du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGIARTI000006771987", "@num": "5", "#text": "Décret n°97-1330 du 31 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569809", "@nortexte": "MESS9723987D", "@numtexte": "97-1330", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-31" }, { "@id": "LEGITEXT000005625661", "#text": "Décret n°98-299 du 16 avril 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006772162", "@num": "2", "#text": "Décret n°98-299 du 16 avril 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000754733", "@nortexte": "MESS9820279D", "@numtexte": "98-299", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-16" }, { "@id": "LEGIARTI000006657867", "@num": "3", "#text": "Loi n°98-461 du 13 juin 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "LEGITEXT000005626888", "#text": "Décret n°98-1002 du 2 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772550", "@num": "10", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772551", "@num": "11", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772552", "@num": "12", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772553", "@num": "13", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772554", "@num": "14", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772555", "@num": "15", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772556", "@num": "16", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772557", "@num": "17", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772547", "@num": "7", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772548", "@num": "8", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006772549", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGIARTI000006658110", "@num": "21", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006758260", "@num": "13", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006340761", "@num": "50", "#text": "Loi n°2002-92 du 22 janvier 2002 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409466", "@nortexte": "INTX0000188L", "@numtexte": "2002-92", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-22" }, { "@id": "LEGIARTI000006658861", "@num": "10", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006658865", "@num": "14", "#text": "Loi n°2003-47 du 17 janvier 2003 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000594652", "@nortexte": "SOCX0200137L", "@numtexte": "2003-47", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006780973", "@num": "3", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006233453", "@num": "1", "#text": "Décret n°2004-821 du 18 août 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102635", "@num": "2", "#text": "Décret n°2004-821 du 18 août 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781311", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781313", "@num": "5", "#text": "Décret n°2004-821 du 18 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781317", "@num": "7", "#text": "Décret n°2004-821 du 18 août 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006781732", "@num": "1", "#text": "Décret n°2005-948 du 2 août 2005 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006781733", "@num": "2", "#text": "Décret n°2005-948 du 2 août 2005 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000262914", "@nortexte": "SANS0521596D", "@numtexte": "2005-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000026294366", "@num": "48", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 48 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000019970778", "#text": "Décret n°2008-1357\n du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019961203", "@nortexte": "ECEX0830255D", "@numtexte": "2008-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000021281376", "@num": "1", "#text": "Décret n°2008-1357\n du 19 décembre 2008 - 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art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGITEXT000031683091", "#text": "Arrêté du 16 décembre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@id": "LEGIARTI000031683100", "@num": "1", "#text": "Arrêté du 16 décembre 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031672779", "@nortexte": "FCPS1531504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-16" }, { "@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": "LEGITEXT000037446854", "#text": "Décret n°2018-821 du 27 septembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000038794987", "@num": "1", "#text": "Arrêté du 8 juillet 2019 - 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I.-Font l'objet d'une réduction dégressive les cotisations à la charge de l'employeur dues au titre des assurances sociales et des allocations familiales, les cotisations dues au titre des accidents du travail et des maladies professionnelles, à hauteur du taux fixé par l'arrêté mentionné à la seconde phrase du deuxième alinéa de l'article L. 241-5, les contributions mentionnées à l'article L. 813-4 du code de la construction et de l'habitation, les cotisations à la charge de l'employeur dues au titre des régimes de retraite complémentaire légalement obligatoires mentionnés à l'article L. 921-4 du présent code ou créés par la loi, la contribution prévue à l'article L. 137-40 du présent code et les contributions à la charge de l'employeur dues au titre de l'assurance chômage prévues au 1° de l'article L. 5422-9 du code du travail, à hauteur d'un taux ne tenant pas compte de l'application des deuxième à dernier alinéas de l'article L. 5422-12 du même code.

Cette réduction s'applique aux revenus d'activité pris en compte pour la détermination de l'assiette des cotisations définie à l'article L. 242-1 du présent code, majorés le cas échéant du montant de la prime de partage de la valeur prévue à l'article 1er de la loi n° 2022-1158 du 16 août 2022 portant mesures d'urgence pour la protection du pouvoir d'achat, qui sont inférieurs à un montant fixé par décret. Ce montant est compris entre le salaire minimum de croissance applicable au 1er janvier 2024 majoré de 60 % et le salaire minimum de croissance en vigueur majoré de 60 %.

II.-Cette réduction est appliquée aux revenus d'activité mentionnés au second alinéa du I du présent article versés aux salariés au titre desquels l'employeur est soumis à l'obligation édictée par l'article L. 5422-13 du code du travail et aux salariés mentionnés au 3° de l'article L. 5424-1 du même code, à l'exception des revenus d'activité versés par les particuliers employeurs. Elle s'applique également aux gains et rémunérations des apprentis pour lesquels l'employeur n'est pas éligible à l'exonération prévue à l'article L. 6227-8-1 dudit code.

Cette réduction n'est pas applicable aux revenus d'activité mentionnés au second alinéa du I du présent article versés par les employeurs relevant des dispositions du titre Ier du livre VII du présent code, à l'exception des employeurs relevant des régimes spéciaux de sécurité sociale des marins, des mines et des clercs et employés de notaires.

III.-Le montant de la réduction est calculé chaque année civile, pour chaque salarié et pour chaque contrat de travail, selon des modalités fixées par décret. Il est égal au produit des revenus d'activité de l'année mentionnés au I et d'un coefficient.

Ce coefficient est déterminé par application d'une formule fixée par décret. Il est fonction du rapport entre les revenus d'activité de l'année tels qu'ils sont pris en comptepour la détermination de l'assiette des cotisations définie au quatrième alinéa du présent III, majorés le cas échéant du montant de la prime de partage de la valeur mentionné au I, et le salaire minimum de croissance calculé pour un an sur la base de la durée légale du travail augmentée, le cas échéant, du nombre d'heures complémentaires ou supplémentaires, sans prise en compte des majorations auxquelles elles donnent lieu. Pour les salariés qui ne sont pas employés à temps plein ou qui ne sont pas employés sur toute l'année, le salaire minimum de croissance pris en compte est celui qui correspond à la durée de travail prévue au contrat au titre de la période pendant laquelle ils sont présents dans l'entreprise.

La valeur maximale du coefficient est fixée par décret, à hauteur des taux des cotisations et contributions incluses dans le périmètre de la réduction, tels qu'ils sont définis au I du présent article. La valeur du coefficient décroît en fonction du rapport mentionné au deuxième alinéa du présent III et devient nulle lorsque la rémunération mentionnée au quatrième alinéa du présent III atteint le montant fixé par décret prévu au I.

La rémunération prise en compte pour la détermination du coefficient est celle définie à l'article L. 242-1, majorée le cas échéant du montant de la prime de partage de la valeur mentionnée au I du présent article. Toutefois, elle ne tient compte des déductions au titre de frais professionnels calculées forfaitairement en pourcentage de cette rémunération que dans des limites et conditions fixées par arrêté.

Un décret précise les modalités de calcul de la réduction dans le cas des salariés dont le contrat de travail est suspendu avec maintien de tout ou partie de la rémunération.

III bis.-Par dérogation au III du présent article, le coefficient mentionné au même III est calculé en fonction du salaire minimum national professionnel des salariés sans qualification applicable à l'entreprise, au sens du 4° du II de l'article L. 2261-22 du code du travail, dans la limite du montant du salaire minimum de croissance applicable.

Cette dérogation s'applique aux entreprises qui relèvent d'une branche pour laquelle le salaire minimum national professionnel des salariés sans qualification, au sens du même 4°, est inférieur au salaire minimum de croissance en vigueur durant toute l'année civile précédant celle du mois civil au titre duquel le montant de la réduction est calculé et pour lesquelles aucun accord d'entreprise ni aucune décision unilatérale de l'employeur n'a prévu, au cours de ladite année civile, des salaires supérieurs au salaire minimum de croissance applicable.

Le présent III bis n'est pas applicable aux entreprises pour lesquelles le montant de la réduction est inférieur en cas de non-application de cette dérogation.

Les conditions d'application du présent III bis, notamment dans le cas des entreprises relevant de plusieurs branches ou de plusieurs conventions collectives, sont déterminées par décret.

IV.-Le rapport ou le coefficient mentionné au deuxième alinéa du III est corrigé, dans des conditions fixées par décret, d'un facteur déterminé en fonction des stipulations légales ou conventionnelles applicables :

1° Aux salariés soumis à un régime d'heures d'équivalences payées à un taux majoré en application d'une convention ou d'un accord collectif étendu en vigueur au 1er janvier 2010 ;

2° Aux salariés auxquels l'employeur est tenu de verser une indemnité compensatrice de congé payé en application de l'article L. 1251-19 du code du travail ;

3° Aux salariés des professions dans lesquelles le paiement des congés et des charges sur les indemnités de congés est mutualisé entre les employeurs affiliés aux caisses de congés mentionnées à l'article L. 3141-32 du même code. La réduction prévue au présent article n'est pas applicable aux cotisations dues par ces caisses au titre de ces indemnités.

V.-Les modalités selon lesquelles les cotisations dues au titre des rémunérations versées au cours d'un mois civil tiennent compte de cette réduction ainsi que les modalités de régularisation du différentiel éventuel entre la somme des montants de la réduction appliquée au cours de l'année et le montant calculé pour l'année sont précisées par décret.

VI.-Le bénéfice des dispositions du présent article est cumulable avec les déductions forfaitaires prévues aux articles L. 241-18 et L. 241-18-1.

Le bénéfice des dispositions du présent article ne peut être cumulé, à l'exception du cas prévus à l'alinéa précédent, avec celui d'une autre exonération totale ou partielle de cotisations patronales ou l'application de taux spécifiques, d'assiettes ou de montants forfaitaires de cotisations.

VII.-Le montant de la réduction est imputé, lors de leur paiement, sur les cotisations et contributions mentionnées au I déclarées, d'une part, aux organismes de recouvrement mentionnés aux articles L. 213-1 et L. 752-4 et, d'autre part, aux institutions mentionnées à l'article L. 922-4 du présent code et à l'article L. 6527-2 du code des transports en fonction de la part que représente le taux de ces cotisations et contributions, tel que retenu pour l'établissement de la réduction, dans la valeur maximale fixée par le décret mentionné au troisième alinéa du III du présent article.

Pour les salariés expatriés mentionnés au a de l'article L. 5427-1 du code du travail et les salariés mentionnés au e du même article L. 5427-1, le montant de la réduction s'impute en outre, selon les mêmes règles, sur les cotisations recouvrées par l'institution mentionnée à l'article L. 5312-1 du même code.

Pour les salariés mentionnés à l'article L. 133-9 du présent code, le montant de la réduction s'impute en outre, selon les mêmes règles, sur les cotisations recouvrées par l'organisme de recouvrement habilité par l'Etat en application du même article L. 133-9.

VIII.-(Abrogé)

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Article 20 ENTIEREMENT_MODIF (LOI n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 (1))