{ "article": { "LEGIARTI000006743315": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L531-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-06-01", "DATE_DEBUT": "2003-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006743315", "URL": "article/LEGI/ARTI/00/00/06/74/33/LEGIARTI000006743315.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X531L05AXXAA" } }, "NOTA": { "CONTENU": "
Loi 2003-1199 du 18 décembre 2003 art. 60 VIII : les dispositions du présent article entrent en vigueur à compter du 1er janvier 2004 pour les enfants nés ou adoptés à compter du 1er janvier 2004 ainsi que pour les enfants nés avant cette date alors que leur date de naissance présumée était postérieure au 31 décembre 2003.
\n
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L351-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650703", "@num": "L772-1", "#text": "Code du travail - art. L772-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650717", "@num": "L773-3", "#text": "Code du travail - art. L773-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751787", "@num": "L421-9", "#text": "Code de l'action sociale et des familles - art. L421-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043520178", "@num": "L424-6", "#text": "Code de l'action sociale et des familles - art. 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D531-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043998999", "@num": "D531-23", "#text": "Code de la sécurité sociale. - art. D531-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051717211", "@num": "D531-23", "#text": "Code de la sécurité sociale. - art. D531-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045660526", "@num": "D531-23-1", "#text": "Code de la sécurité sociale. - art. 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L551-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051720804", "@num": "R513-1", "#text": "Code de la sécurité sociale. - art. R513-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031500755", "@num": "R531-5", "#text": "Code de la sécurité sociale. - art. R531-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051720809", "@num": "R531-6", "#text": "Code de la sécurité sociale. - art. R531-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019077510", "@num": "R532-1", "#text": "Code de la sécurité sociale. - art. R532-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048841615", "@num": "R844-5", "#text": "Code de la sécurité sociale. - art. R844-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018516851", "@num": "D129-3", "#text": "Code du travail - art. D129-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646365", "@num": "L129-6", "#text": "Code du travail - art. L129-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042146781", "@num": "L98 B", "#text": "Livre des procédures fiscales - art. L98 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042843034", "@num": "L98 D", "#text": "Livre des procédures fiscales - art. L98 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156167", "@fin": "2999-01-01", "#text": "Chapitre 1er : Dispositions générales relatives à la prestation d'accueil du jeune enfant", "@debut": "2003-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141655", "@fin": "2999-01-01", "#text": "Titre III : Prestation d'accueil du jeune enfant", "@debut": "2003-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126898", "@fin": "2999-01-01", "#text": "Livre V : Prestations familiales et prestations assimilées", "@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": "LEGIARTI000006743315", "@fin": "2009-06-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869280", "@fin": "2011-12-23", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025014618", "@fin": "2013-12-25", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028394501", "@fin": "2018-01-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033713864", "@fin": "2018-10-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036393134", "@fin": "2019-11-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2018-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037951004", "@fin": "2019-12-28", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041814161", "@fin": "2020-01-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048703849", "@fin": "2025-09-01", "@num": "L531-5", "@etat": "ABROGE_DIFF", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046809111", "@fin": "2026-01-01", "@num": "L531-5", "@etat": "VIGUEUR_DIFF", "@debut": "2025-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051288212", "@fin": "2999-01-01", "@num": "L531-5", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Le complément de libre choix du mode de garde est attribué au ménage ou à la personne qui emploie une assistante maternelle agréée mentionnée à l'article L. 421-1 du code de l'action sociale et des familles ou une personne mentionnée à l'article L. 772-1 du code du travail pour assurer la garde d'un enfant.

Ce complément comprend :

a) Une prise en charge totale ou partielle des cotisations et contributions sociales liées à la rémunération de la personne qui assure la garde de l'enfant ;

b) Une prise en charge partielle de la rémunération de la personne qui assure la garde de l'enfant.

Le complément de libre choix du mode de garde est versé à la condition que le ménage ou la personne seule dispose d'un minimum de revenus tirés d'une activité professionnelle. Le montant de ce revenu diffère selon que la charge des enfants est assumée par un couple ou par une personne seule. Un décret précise les conditions dans lesquelles ces modalités sont adaptées aux non-salariés. Les situations qui sont assimilées à une activité professionnelle pour le bénéfice du complément et leurs modalités de prise en compte sont déterminées par décret.

La condition mentionnée à l'alinéa précédent ne s'applique pas :

- lorsque la personne ou les deux membres du couple poursuivent des études ;

- lorsque la personne ou au moins l'un des membres du couple bénéficie d'une des allocations mentionnées aux articles L. 821-1 et L. 821-2 du présent code et aux articles L. 351-9 et L. 351-10 du code du travail ;

- aux personnes bénéficiaires d'une des allocations mentionnées à l'article L. 524-1 du présent code et à l'article L. 262-1 du code de l'action sociale et des familles, à la condition que le bénéficiaire soit inscrit dans une démarche d'insertion professionnelle dont les modalités sont définies par décret en Conseil d'Etat.

II. - Lorsque le ménage ou la personne emploie une assistante maternelle agréée, le montant des cotisations et contributions sociales est pris en charge en totalité, pour chaque enfant, à la condition que la rémunération correspondante de l'assistante maternelle ne dépasse pas un taux de salaire horaire maximum fixé par décret.

Lorsque le ménage ou la personne emploie une personne mentionnée à l'article L. 772-1 du code du travail, une fraction des cotisations et contributions sociales est prise en charge, dans la limite d'un plafond par ménage. Le taux de prise en charge des cotisations et contributions sociales ainsi que le montant du plafond sont fixés par décret. Le plafond est revalorisé conformément à l'évolution des prix à la consommation hors tabac, par arrêté du ministre chargé de la sécurité sociale.

III. - La rémunération de la personne qui assure la garde du ou des enfants est prise en charge, pour une part fixée par décret du salaire net servi et des indemnités mentionnées à l'article L. 773-3 du code du travail. Cette prise en charge ne peut excéder un plafond fixé en fonction des ressources de la personne ou du ménage et des horaires spécifiques de travail des parents. Elle est calculée par enfant en cas d'emploi d'une assistante maternelle agréée et par ménage en cas d'emploi d'une personne mentionnée à l'article L. 772-1 du même code.

V. - Un décret détermine les conditions de cumul, pour un même enfant ou plusieurs enfants, des compléments de libre choix du mode de garde versés au titre de modes de garde différents.

" } }, "LEGIARTI000019869280": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L531-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-23", "DATE_DEBUT": "2009-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019869280", "URL": "article/LEGI/ARTI/00/00/19/86/92/LEGIARTI000019869280.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Loi 2003-1199 du 18 décembre 2003 art. 60 VIII : les dispositions du présent article entrent en vigueur à compter du 1er janvier 2004 pour les enfants nés ou adoptés à compter du 1er janvier 2004 ainsi que pour les enfants nés avant cette date alors que leur date de naissance présumée était postérieure au 31 décembre 2003.
\n
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I.-Le complément de libre choix du mode de garde est attribué au ménage ou à la personne qui emploie une assistante maternelle agréée mentionnée à l'article L. 421-1 du code de l'action sociale et des familles ou une personne mentionnée à l'article L. 772-1 du code du travail pour assurer la garde d'un enfant.

Ce complément comprend :

a) Une prise en charge totale ou partielle des cotisations et contributions sociales liées à la rémunération de la personne qui assure la garde de l'enfant ;

b) Une prise en charge partielle de la rémunération de la personne qui assure la garde de l'enfant.

La condition mentionnée à l'alinéa précédent ne s'applique pas :

-lorsque la personne ou les deux membres du couple poursuivent des études ;

-lorsque la personne ou au moins l'un des membres du couple bénéficie d'une des allocations mentionnées aux articles L. 821-1 et L. 821-2 du présent code et aux articles L. 351-9 et L. 351-10 du code du travail ;

-aux personnes bénéficiaires du revenu mentionné à l'article L. 262-1 du code de l'action sociale et des familles, à la condition que le bénéficiaire soit inscrit dans une démarche d'insertion professionnelle dont les modalités sont définies par décret en Conseil d'Etat.

II.-Lorsque le ménage ou la personne emploie une assistante maternelle agréée, le montant des cotisations et contributions sociales est pris en charge en totalité, pour chaque enfant, à la condition que la rémunération correspondante de l'assistante maternelle ne dépasse pas un taux de salaire horaire maximum fixé par décret.

III.-La rémunération de la personne qui assure la garde du ou des enfants est prise en charge, pour une part fixée par décret du salaire net servi et des indemnités mentionnées à l'article L. 773-3 du code du travail. Cette prise en charge ne peut excéder un plafond fixé en fonction des ressources de la personne ou du ménage et des horaires spécifiques de travail des parents. Elle est calculée par enfant en cas d'emploi d'une assistante maternelle agréée et par ménage en cas d'emploi d'une personne mentionnée à l'article L. 772-1 du même code.

V.-Un décret détermine les conditions de cumul, pour un même enfant ou plusieurs enfants, des compléments de libre choix du mode de garde versés au titre de modes de garde différents.

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\n
\n

Ce complément comprend :

\n
\n

a) Une prise en charge totale ou partielle des cotisations et contributions sociales liées à la rémunération de la personne qui assure la garde de l'enfant ;

\n
\n

b) Une prise en charge partielle de la rémunération de la personne qui assure la garde de l'enfant.

\n
\n

Les situations qui sont assimilées à une activité professionnelle pour le bénéfice du complément et leurs modalités de prise en compte sont déterminées par décret.

\n
\n

La condition mentionnée à l'alinéa précédent ne s'applique pas :

\n
\n

-lorsque la personne ou les deux membres du couple poursuivent des études ;

\n
\n

-lorsque la personne ou au moins l'un des membres du couple bénéficie d'une des allocations mentionnées aux articles L. 821-1 et L. 821-2 du présent code et aux articles L. 351-9 et L. 351-10 du code du travail ;

\n
\n

III. - L'aide versée au titre de la prise en charge partielle de la rémunération de la personne qui assure la garde de l'enfant ou des enfants est égale à une part, fixée par décret, du salaire net servi et des indemnités mentionnées à l'article L. 423-4 du code de l'action sociale et des familles. Elle est calculée par enfant en cas d'emploi d'une assistante maternelle agréée et par ménage en cas d'emploi d'une personne mentionnée à l'article L. 7221-1 du code du travail.

\n
\n

Toutefois, le montant versé ne peut excéder un plafond variant en fonction des ressources du ménage, du nombre d'enfants à charge et suivant que cette charge est assumée par une personne seule ou un couple, selon un barème défini par décret. Ce plafond est majoré, dans des conditions prévues par décret :

\n
\n

1° Lorsque la personne seule ou les deux membres du couple ont des horaires de travail spécifiques ;

\n
\n

2° Lorsque la personne seule ou l'un des membres du couple bénéficie de la prestation instituée aux articles L. 821-1 et L. 821-2 du présent code.

\n
\n

V. - Un décret détermine les conditions de cumul, pour un même enfant ou plusieurs enfants, des compléments de libre choix du mode de garde versés au titre de modes de garde différents.

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L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156167", "@fin": "2999-01-01", "#text": "Chapitre 1er : Dispositions générales relatives à la prestation d'accueil du jeune enfant", "@debut": "2003-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141655", "@fin": "2999-01-01", "#text": "Titre III : Prestation d'accueil du jeune enfant", "@debut": "2003-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126898", "@fin": "2999-01-01", "#text": "Livre V : Prestations familiales et prestations assimilées", "@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": "LEGIARTI000006743315", "@fin": "2009-06-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869280", "@fin": "2011-12-23", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025014618", "@fin": "2013-12-25", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028394501", "@fin": "2018-01-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033713864", "@fin": "2018-10-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036393134", "@fin": "2019-11-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2018-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037951004", "@fin": "2019-12-28", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041814161", "@fin": "2020-01-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048703849", "@fin": "2025-09-01", "@num": "L531-5", "@etat": "ABROGE_DIFF", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046809111", "@fin": "2026-01-01", "@num": "L531-5", "@etat": "VIGUEUR_DIFF", "@debut": "2025-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051288212", "@fin": "2999-01-01", "@num": "L531-5", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
\n

Ce complément comprend :

\n
\n

a) Une prise en charge totale ou partielle des cotisations et contributions sociales liées à la rémunération de la personne qui assure la garde de l'enfant ;

\n
\n

b) Une prise en charge partielle de la rémunération de la personne qui assure la garde de l'enfant.

\n
\n

Le complément de libre choix du mode de garde est versé à la condition que le ménage ou la personne seule exerce une activité professionnelle.

\n
\n

Les situations qui sont assimilées à une activité professionnelle pour le bénéfice du complément et leurs modalités de prise en compte sont déterminées par décret.

\n
\n

La condition mentionnée à l'alinéa précédent ne s'applique pas :

\n
\n

-lorsque la personne ou les deux membres du couple poursuivent des études ;

\n
\n

-lorsque la personne ou au moins l'un des membres du couple bénéficie d'une des allocations mentionnées aux articles L. 821-1 et L. 821-2 du présent code et aux articles L. 351-9 et L. 351-10 du code du travail ;

\n
\n

\n
\n
\n

1° Lorsque la personne seule ou les deux membres du couple ont des horaires de travail spécifiques ;

\n
\n
\n

2° Lorsque la personne seule ou l'un des membres du couple bénéficie de la prestation instituée aux articles L. 821-1 et L. 821-2 du présent code.

\n
\n

V. - Un décret détermine les conditions de cumul, pour un même enfant ou plusieurs enfants, des compléments de libre choix du mode de garde versés au titre de modes de garde différents.

\n
" } }, "LEGIARTI000033713864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L531-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-10-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033713864", "URL": "article/LEGI/ARTI/00/00/33/71/38/LEGIARTI000033713864.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2016-1827 du 23 décembre 2016, article 42 III : Ces dispositions s'appliquent aux rémunérations dues au titre des périodes courant à compter du 1er janvier 2018.

Conformément aux dispositions du III de l'article 42 modifié par l'article 36 de la loi n° 2017-1836 du 30 décembre 2017, ces dispositions s'appliquent aux rémunérations dues au titre des périodes courant à compter du 1er janvier 2018.

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I.-Le complément de libre choix du mode de garde est attribué au ménage ou à la personne qui emploie une assistante maternelle agréée mentionnée à l'article L. 421-1 du code de l'action sociale et des familles ou une personne mentionnée à l'article L. 7221-1 du code du travail pour assurer la garde d'un enfant.

Ce complément comprend deux parts :

a) Une part calculée, selon les modalités prévues au II du présent article, en fonction du montant des cotisations et contributions sociales correspondant à la rémunération de la personne qui assure la garde de l'enfant ;

b) Une part calculée, selon les modalités prévues au III, en fonction de la rémunération nette de la personne qui assure la garde de l'enfant ;

Le complément de libre choix du mode de garde est versé à la condition que le ménage ou la personne seule exerce une activité professionnelle.

Les situations qui sont assimilées à une activité professionnelle pour le bénéfice du complément et leurs modalités de prise en compte sont déterminées par décret.

La condition mentionnée à l'alinéa précédent ne s'applique pas :

-lorsque la personne ou les deux membres du couple poursuivent des études ;

-lorsque la personne ou au moins l'un des membres du couple bénéficie d'une des allocations mentionnées aux articles L. 821-1 et L. 821-2 du présent code et aux articles L. 5423-1, L. 5423-2 et L. 5423-8 du code du travail ;

II.-Lorsque le ménage ou la personne emploie une assistante maternelle agréée, le montant mentionné au a du I correspond à la totalité des cotisations et contributions sociales, pour chaque enfant, à la condition que la rémunération correspondante de l'assistante maternelle ne dépasse pas un taux de salaire horaire maximum fixé par décret.

Lorsque le ménage ou la personne emploie une personne mentionnée à l'article L. 7221-1 du code du travail, le montant mentionné au a du I correspond à une fraction, fixée par décret, des cotisations et contributions sociales, dans la limite d'un plafond par ménage après prise en compte de la déduction prévue au I bis de l'article L. 241-10 du présent code. Le plafond mentionné au présent alinéa est fixé par décret. Il est revalorisé conformément à l'évolution des prix à la consommation hors tabac, par arrêté du ministre chargé de la sécurité sociale.

III.-L'aide mentionnée au b du I est égale à une part, fixée par décret, du salaire net servi et des indemnités mentionnées à l'article L. 423-4 du code de l'action sociale et des familles. Elle est calculée par enfant en cas d'emploi d'une assistante maternelle agréée et par ménage en cas d'emploi d'une personne mentionnée à l'article L. 7221-1 du code du travail.

1° Lorsque la personne seule ou les deux membres du couple ont des horaires de travail spécifiques ;

2° Lorsque la personne seule ou l'un des membres du couple bénéficie de la prestation instituée aux articles L. 821-1 et L. 821-2 du présent code.

V.-Un décret détermine les conditions de cumul, pour un même enfant ou plusieurs enfants, des compléments de libre choix du mode de garde versés au titre de modes de garde différents.

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Conformément à l'article 36 IV de la loi n° 2017-1836 du 30 décembre 2017, ces dispositions entrent en vigueur le 1er octobre 2018 pour les gardes d'enfants réalisées à compter de cette date.

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I.-Le complément de libre choix du mode de garde est attribué au ménage ou à la personne qui emploie un assistant maternel agréé mentionné à l'article L. 421-1 du code de l'action sociale et des familles ou une personne mentionnée à l'article L. 7221-1 du code du travail pour assurer la garde d'un enfant.

Ce complément comprend deux parts :

b) Une part calculée, selon les modalités prévues au III, en fonction de la rémunération nette de la personne qui assure la garde de l'enfant ;

Le complément de libre choix du mode de garde est versé à la condition que le ménage ou la personne seule exerce une activité professionnelle.

Les situations qui sont assimilées à une activité professionnelle pour le bénéfice du complément et leurs modalités de prise en compte sont déterminées par décret.

La condition mentionnée au cinquième alinéa du présent I ne s'applique pas :

-lorsque la personne ou les deux membres du couple poursuivent des études ;

II.-Lorsque le ménage ou la personne emploie un assistant maternel agréé, le montant mentionné au a du I correspond à la totalité des cotisations et contributions sociales, pour chaque enfant, à la condition que la rémunération correspondante de l'assistant maternel ne dépasse pas un taux de salaire horaire maximum fixé par décret.

III.-L'aide mentionnée au b du I est égale à une part, fixée par décret, du salaire net servi et des indemnités mentionnées à l'article L. 423-4 du code de l'action sociale et des familles. Elle est calculée par enfant en cas d'emploi d'un assistant maternel agréé et par ménage en cas d'emploi d'une personne mentionnée à l'article L. 7221-1 du code du travail.

1° Lorsque la personne seule ou les deux membres du couple ont des horaires de travail spécifiques ;

2° Lorsque la personne seule ou l'un des membres du couple bénéficie de la prestation instituée aux articles L. 821-1 et L. 821-2 du présent code ;

3° Lorsque la charge du ou des enfants est assumée par une personne seule.

V.-Un décret détermine les conditions de cumul, pour un même enfant ou plusieurs enfants, des compléments de libre choix du mode de garde versés au titre de modes de garde différents.

" } }, "LEGIARTI000037951004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L531-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-28", "DATE_DEBUT": "2019-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037951004", "URL": "article/LEGI/ARTI/00/00/37/95/10/LEGIARTI000037951004.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 69 III de la loi n° 2018-1203 du 22 décembre 2018, ces dispositions entrent en vigueur le 1er novembre 2019 et s'applique aux gardes réalisées à compter de cette date.

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Ce complément comprend deux parts :

b) Une part calculée, selon les modalités prévues au III, en fonction de la rémunération nette de la personne qui assure la garde de l'enfant ;

Le complément de libre choix du mode de garde est versé à la condition que le ménage ou la personne seule exerce une activité professionnelle.

Les situations qui sont assimilées à une activité professionnelle pour le bénéfice du complément et leurs modalités de prise en compte sont déterminées par décret.

La condition mentionnée au cinquième alinéa du présent I ne s'applique pas :

-lorsque la personne ou les deux membres du couple poursuivent des études ;

-lorsque la personne ou au moins l'un des membres du couple bénéficie d'une des allocations mentionnées aux articles L. 821-1 et L. 821-2 du présent code et aux articles L. 5423-1 et L. 5423-2 du code du travail ;

III.-L'aide mentionnée au b du I est égale à une part, fixée par décret, du salaire net servi et des indemnités mentionnées à l'article L. 423-4 du code de l'action sociale et des familles. Elle est calculée par enfant en cas d'emploi d'un assistant maternel agréé et par ménage en cas d'emploi d'une personne mentionnée à l'article L. 7221-1 du code du travail.

1° Lorsque la personne seule ou les deux membres du couple ont des horaires de travail spécifiques ;

2° Lorsque la personne seule ou l'un des membres du couple bénéficie de la prestation instituée aux articles L. 821-1 et L. 821-2 du présent code ;

3° Lorsque la charge du ou des enfants est assumée par une personne seule ;

4° Lorsque le ménage ou la personne seule bénéficie au titre d'un enfant à charge de la prestation prévue à l'article L. 541-1.

V.-Un décret détermine les conditions de cumul, pour un même enfant ou plusieurs enfants, des compléments de libre choix du mode de garde versés au titre de modes de garde différents.

" } }, "LEGIARTI000041814161": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L531-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000041814161", "URL": "article/LEGI/ARTI/00/00/41/81/41/LEGIARTI000041814161.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006773524", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000029333420", "@num": "31", "#text": "LOI n°2014-873 du 4 août 2014 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029330832", "@nortexte": "FVJX1313602L", "@numtexte": "2014-873", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-04" }, { "@id": "LEGIARTI000033331053", "@num": "1", "#text": "Arrêté du 20 octobre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033316593", "@nortexte": "AFSS1614695A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000039755204", "@num": "74", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 74", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000049699800", "@num": "2", "#text": "Ordonnance n°2024-534 du 12 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049699103", "@nortexte": "TSSD2409741R", "@numtexte": "2024-534", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-06-12" }, { "@id": "LEGITEXT000051716401", "#text": "Décret n°2025-514 du 30 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051714519", "@nortexte": "TSSS2510017D", "@numtexte": "2025-514", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-30" }, { "@id": "LEGITEXT000051715723", "#text": "Décret n°2025-515 du 30 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051714530", "@nortexte": "TSSS2512154D", "@numtexte": "2025-515", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-30" }, { "@id": "LEGIARTI000021956524", "@num": "L120-3", "#text": "Code du service national - art. 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Ce complément comprend deux parts :

b) Une part calculée, selon les modalités prévues au III, en fonction de la rémunération nette de la personne qui assure la garde de l'enfant ;

Le complément de libre choix du mode de garde est versé à la condition que le ménage ou la personne seule exerce une activité professionnelle.

Les situations qui sont assimilées à une activité professionnelle pour le bénéfice du complément et leurs modalités de prise en compte sont déterminées par décret.

La condition mentionnée au cinquième alinéa du présent I ne s'applique pas :

-lorsque la personne ou les deux membres du couple poursuivent des études ;

-lorsque la personne ou les deux membres du couple sont signataires d'un contrat de service civique mentionné à l'article L. 120-3 du code du service national ;

III.-L'aide mentionnée au b du I est égale à une part, fixée par décret, du salaire net servi et des indemnités mentionnées à l'article L. 423-4 du code de l'action sociale et des familles. Elle est calculée par enfant en cas d'emploi d'un assistant maternel agréé et par ménage en cas d'emploi d'une personne mentionnée à l'article L. 7221-1 du code du travail.

1° Lorsque la personne seule ou les deux membres du couple ont des horaires de travail spécifiques ;

2° Lorsque la personne seule ou l'un des membres du couple bénéficie de la prestation instituée aux articles L. 821-1 et L. 821-2 du présent code ;

3° Lorsque la charge du ou des enfants est assumée par une personne seule ;

4° Lorsque le ménage ou la personne seule bénéficie au titre d'un enfant à charge de la prestation prévue à l'article L. 541-1.

V.-Un décret détermine les conditions de cumul, pour un même enfant ou plusieurs enfants, des compléments de libre choix du mode de garde versés au titre de modes de garde différents.

" } }, "LEGIARTI000046809111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L531-5", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-01-01", "DATE_DEBUT": "2025-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046809111", "URL": "article/LEGI/ARTI/00/00/46/80/91/LEGIARTI000046809111.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux modalités d'application prévues aux VI et VII de l'article 86 de la loi n° 2022-1616 du 23 décembre 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006773524", "@num": "8", "#text": "Décret n°88-1111 du 12 décembre 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692863", "@nortexte": "SPSS8801800D", "@numtexte": "88-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-12" }, { "@id": "LEGIARTI000029333420", "@num": "31", "#text": "LOI n°2014-873 du 4 août 2014 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029330832", "@nortexte": "FVJX1313602L", "@numtexte": "2014-873", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-04" }, { "@id": "LEGIARTI000033331053", "@num": "1", "#text": "Arrêté du 20 octobre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033316593", "@nortexte": "AFSS1614695A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000046796279", "@num": "86", "#text": "LOI n°2022-1616 du 23 décembre 2022 - art. 86 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046791754", "@nortexte": "ECOX2225094L", "@numtexte": "2022-1616", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000048670654", "@num": "111", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 111 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000049699800", "@num": "2", "#text": "Ordonnance n°2024-534 du 12 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049699103", "@nortexte": "TSSD2409741R", "@numtexte": "2024-534", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-06-12" }, { "@id": "LEGITEXT000051716401", "#text": "Décret n°2025-514 du 30 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051714519", "@nortexte": "TSSS2510017D", "@numtexte": "2025-514", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-30" }, { "@id": "LEGITEXT000051715723", "#text": "Décret n°2025-515 du 30 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051714530", "@nortexte": "TSSS2512154D", "@numtexte": "2025-515", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-30" }, { "@id": "LEGIARTI000006426765", "@num": "373-2-9", "#text": "Code civil - art. 373-2-9", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021956524", "@num": "L120-3", "#text": "Code du service national - art. L120-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903847", "@num": "L5423-1", "#text": "Code du travail - art. L5423-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903848", "@num": "L5423-2", "#text": "Code du travail - art. L5423-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904690", "@num": "L7221-1", "#text": "Code du travail - art. L7221-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751787", "@num": "L421-9", "#text": "Code de l'action sociale et des familles - art. 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L423-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156167", "@fin": "2999-01-01", "#text": "Chapitre 1er : Dispositions générales relatives à la prestation d'accueil du jeune enfant", "@debut": "2003-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141655", "@fin": "2999-01-01", "#text": "Titre III : Prestation d'accueil du jeune enfant", "@debut": "2003-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126898", "@fin": "2999-01-01", "#text": "Livre V : Prestations familiales et prestations assimilées", "@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": "LEGIARTI000006743315", "@fin": "2009-06-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869280", "@fin": "2011-12-23", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025014618", "@fin": "2013-12-25", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028394501", "@fin": "2018-01-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033713864", "@fin": "2018-10-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036393134", "@fin": "2019-11-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2018-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037951004", "@fin": "2019-12-28", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041814161", "@fin": "2020-01-01", "@num": "L531-5", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048703849", "@fin": "2025-09-01", "@num": "L531-5", "@etat": "ABROGE_DIFF", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046809111", "@fin": "2026-01-01", "@num": "L531-5", "@etat": "VIGUEUR_DIFF", "@debut": "2025-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051288212", "@fin": "2999-01-01", "@num": "L531-5", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le complément de libre choix du mode de garde est attribué au ménage ou à la personne qui emploie un assistant maternel agréé mentionné à l'article L. 421-1 du code de l'action sociale et des familles ou une personne mentionnée au premier alinéa de l'article L. 7221-1 du code du travail pour assurer la garde d'un enfant.

Ce complément comprend deux parts :

b) Une part calculée, selon les modalités prévues au III, en fonction de la rémunération nette de la personne qui assure la garde de l'enfant ;

Le complément de libre choix du mode de garde est versé à la condition que le ménage ou la personne seule exerce une activité professionnelle.

Les situations qui sont assimilées à une activité professionnelle pour le bénéfice du complément et leurs modalités de prise en compte sont déterminées par décret.

La condition mentionnée au cinquième alinéa du présent I ne s'applique pas :

-lorsque la personne ou les deux membres du couple poursuivent des études ;

- lorsque la personne ou les deux membres du couple sont signataires d'un contrat de service civique mentionné à l'article L. 120-3 du code du service national ;

Lorsque le ménage ou la personne emploie une personne mentionnée au premier alinéa de l'article L. 7221-1 du code du travail, le montant mentionné au a du I correspond à une fraction, fixée par décret, des cotisations et contributions sociales, dans la limite d'un plafond par ménage après prise en compte de la déduction prévue au I bis de l'article L. 241-10 du présent code. Le plafond mentionné au présent alinéa est fixé par décret. Il est revalorisé à la date mentionnée à l'article L. 551-1, par application du coefficient mentionné à l'article L. 161-25.

III.-Le montant mentionné au b du I est calculé en fonction d'un barème qui prend en considération :

1° Les ressources du ménage, dans la limite d'un plancher et d'un plafond ;

2° Le nombre d'enfants à charge au sens de l'article L. 512-1 et, s'il y a lieu, la charge d'un enfant ouvrant droit à la prestation prévue à l'article L. 541-1 ;

3° Le mode d'accueil rémunéré ;

4° Le nombre d'heures d'accueil ou de garde rémunérées ;

5° (Abrogé) ;

6° Le salaire net versé à la personne qui assure la garde de l'enfant et, s'il y a lieu, les indemnités mentionnées à l'article L. 423-4 du code de l'action sociale et des famillesdans la limite d'un plafond dont le niveau et les modalités de calcul sont fixés par décret. Ce décret peut fixer des plafonds distincts entre un assistant maternel agréé et une personne mentionnée au premier alinéa de l'article L. 7221-1 du code du travail..

L'aide est calculée par enfant en cas d'emploi d'un assistant maternel agréé, et par ménage en cas d'emploi d'une personne mentionnée au premier alinéa de l'article L. 7221-1 du code du travail.

Son barème est revalorisé chaque année à la date mentionnée à l'article L. 551-1 du présent code, dans des conditions fixées par voie réglementaire.

IV.-Par dérogation aux dispositions du premier alinéa de l'article L. 531-1, le complément de libre choix du mode de garde est également versé pour la garde d'un enfant ayant un âge supérieur à l'âge mentionné à cet article mais inférieur à un âge limite. Cet âge limite peut être fixé à une valeur supérieure pour les parents isolés.

V.-En cas de résidence alternée de l'enfant au domicile de chacun des parents, prévue à l'article 373-2-9 du code civil, mise en œuvre de manière effective, un décret fixe les modalités et les conditions du bénéfice par ceux-ci du complément de libre choix du mode de garde.

VI.-Un décret définit les conditions d'application du présent article ainsi que les conditions de cumul, pour un même enfant ou plusieurs enfants, des compléments de libre choix du mode de garde versés au titre de modes de garde différents.

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Conformément aux IV de l'article 70 de la loi n° 2018-1203 du 22 décembre 2018, ces dispositions s'appliquent aux gardes d'enfants réalisées à compter du 1er janvier 2020.

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Décret n° 2025-514 du 30 mai 2025 relatif au complément de libre choix du mode de garde