@socialgouv/fiches-vdd 2.1322.0 → 2.1323.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/R11469.json +64 -1
- package/data/associations/index.json +221 -221
- package/data/index.json +74292 -74292
- package/data/particuliers/F102.json +337 -130
- package/data/particuliers/F12210.json +1024 -742
- package/data/particuliers/F13278.json +4 -4
- package/data/particuliers/F1407.json +1594 -1033
- package/data/particuliers/F1915.json +1 -1
- package/data/particuliers/F1925.json +1 -1
- package/data/particuliers/F2045.json +1864 -2350
- package/data/particuliers/F2391.json +3 -3
- package/data/particuliers/F243.json +70 -0
- package/data/particuliers/F265.json +6 -60
- package/data/particuliers/F2918.json +317 -69
- package/data/particuliers/F2951.json +1 -1
- package/data/particuliers/F2971.json +92 -11
- package/data/particuliers/F31417.json +139 -31
- package/data/particuliers/F32338.json +2 -2
- package/data/particuliers/F32428.json +4 -4
- package/data/particuliers/F33452.json +2 -2
- package/data/particuliers/F33644.json +119 -1
- package/data/particuliers/F34329.json +2 -2
- package/data/particuliers/F34696.json +124 -27
- package/data/particuliers/F34877.json +2 -2
- package/data/particuliers/F34917.json +55 -217
- package/data/particuliers/F35947.json +2 -2
- package/data/particuliers/F35950.json +2 -2
- package/data/particuliers/F35951.json +1 -1
- package/data/particuliers/F36827.json +0 -36
- package/data/particuliers/F36849.json +0 -36
- package/data/particuliers/F36875.json +206 -2
- package/data/particuliers/F36876.json +206 -6
- package/data/particuliers/F36877.json +208 -4
- package/data/particuliers/F38182.json +2 -2
- package/data/particuliers/F491.json +6 -6
- package/data/particuliers/N32.json +1 -1
- package/data/particuliers/R11469.json +64 -1
- package/data/particuliers/R67066.json +4 -4
- package/data/particuliers/{R49930.json → R71485.json} +22 -173
- package/data/particuliers/index.json +4079 -4079
- package/data/professionnels/F22121.json +1 -1
- package/data/professionnels/F22790.json +123 -62
- package/data/professionnels/F24332.json +139 -6
- package/data/professionnels/F2918.json +317 -69
- package/data/professionnels/F31188.json +5 -5
- package/data/professionnels/F32101.json +19 -74
- package/data/professionnels/F37430.json +1 -1
- package/data/professionnels/R49930.json +1 -108
- package/data/professionnels/index.json +2485 -2485
- package/package.json +1 -1
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"ID": "F2918",
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"type": "Fiche d'information conditionnée",
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"xsi:noNamespaceSchemaLocation": "../Schemas/3.4/Publication.xsd",
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"dateDerniereModificationImportante": "2025-
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"dateDerniereModificationImportante": "2025-03-03T00:00:00",
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"spUrl": "https://www.service-public.fr/particuliers/vosdroits/F2918",
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"profilsPro": "tout"
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},
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"children": [
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{
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"type": "text",
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"text": "modified 2025-
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"text": "modified 2025-03-03"
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}
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"children": [
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{
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"type": "text",
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"text": "
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"text": "Les montants des exonérations diffèrent selon la date de conclusion du contrat d'apprentissage :"
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}
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"type": "element",
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"name": "
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"name": "BlocCas",
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"attributes": {
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"
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"affichage": "radio"
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"children": [
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"type": "element",
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"name": "
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"name": "Cas",
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"children": [
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "Contrat conclu depuis le 1er mars 2025"
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}
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]
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"name": "Paragraphe",
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"children": [
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"type": "text",
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"text": "
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}
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"text": "Sur le plan fiscal, l'apprenti bénéficie de 3 avantages principaux :"
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]
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{
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"type": "element",
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"name": "Liste",
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"attributes": {
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"type": "puce"
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"children": [
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"type": "element",
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"name": "
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"name": "Item",
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"children": [
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"type": "
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"
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "Salaire de l'apprenti exonéré de cotisations salariales dans la limite de "
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},
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{
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"type": "element",
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"name": "Valeur",
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"children": [
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{
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"type": "text",
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"text": "50 %"
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}
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]
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},
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{
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"type": "text",
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"text": " du "
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},
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{
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "R31127",
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"type": "Acronyme"
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},
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"children": [
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{
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"type": "text",
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"text": "Smic"
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}
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]
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},
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{
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"type": "text",
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"text": " soit ("
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},
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{
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"type": "element",
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"name": "Valeur",
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"children": [
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{
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"type": "text",
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"text": "900,90 €"
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}
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]
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},
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{
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"type": "text",
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"text": "). La part du salaire mensuel brut de l'apprenti qui dépasse ce montant reste soumise à cotisations."
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}
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]
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{
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"type": "text",
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"text": " du "
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"type": "element",
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"name": "
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"attributes": {
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"LienPublication": "R31127",
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"type": "Acronyme"
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"name": "Item",
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"children": [
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"type": "element",
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"name": "Paragraphe",
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"children": [
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"type": "text",
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"text": "Salaire "
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "F2971",
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"type": "Fiche d'information conditionnée",
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"audience": "Particuliers"
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"children": [
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"text": "exonéré de CSG et de CRDS"
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]
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"text": " dans la limite de "
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"name": "Valeur",
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"text": "50 %"
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"text": " du "
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "R31127",
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"type": "Acronyme"
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"text": "Smic"
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"text": " soit ("
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"text": "900,90 €"
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"text": "). La part du salaire mensuel brut de l'apprenti qui dépasse ce montant est soumise à la CSG et à la CRDS."
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"text": "Salaire "
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"attributes": {
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"LienPublication": "F11249",
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"type": "Fiche Question-réponse conditionnée",
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"audience": "Particuliers"
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"text": "exonéré de l'impôt sur le revenu"
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"text": " dans la limite du montant annuel du Smic."
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"audience": "Particuliers"
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}
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"text": "Contrat conclu jusqu'au 28 février 2025"
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}
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]
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"children": [
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{
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"children": [
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{
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|
"type": "text",
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"text": "
|
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"text": "Sur le plan fiscal, l'apprenti bénéficie de 3 avantages principaux :"
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}
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|
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]
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},
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{
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"type": "element",
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"name": "Liste",
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"attributes": {
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"type": "puce"
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},
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"children": [
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{
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"type": "element",
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"name": "Item",
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"children": [
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
|
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{
|
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"type": "text",
|
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"text": "Salaire de l'apprenti exonéré de cotisations salariales dans la limite de "
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},
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|
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{
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"type": "element",
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"name": "Valeur",
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"children": [
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{
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"type": "text",
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"text": "79 %"
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}
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]
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},
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{
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"type": "text",
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"text": " du "
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},
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{
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "R31127",
|
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"type": "Acronyme"
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},
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"children": [
|
|
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|
+
{
|
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|
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"type": "text",
|
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|
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"text": "Smic"
|
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}
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|
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]
|
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},
|
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{
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"type": "text",
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"text": " (soit "
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},
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{
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"type": "element",
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"name": "Valeur",
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"children": [
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{
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"type": "text",
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"text": "1 424 €"
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|
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}
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]
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},
|
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{
|
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|
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"type": "text",
|
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"text": "). La part de rémunération au-delà de ce montant reste soumise à cotisations."
|
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}
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]
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{
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"type": "element",
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"name": "
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"attributes": {
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"LienPublication": "F11249",
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"type": "Fiche Question-réponse conditionnée",
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"audience": "Particuliers"
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},
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"name": "Item",
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"children": [
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{
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"type": "
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"
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"type": "element",
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"name": "Paragraphe",
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"children": [
|
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|
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{
|
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|
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"type": "text",
|
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"text": "Salaire "
|
|
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|
+
},
|
|
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|
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{
|
|
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|
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"type": "element",
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"name": "LienInterne",
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"attributes": {
|
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"LienPublication": "F2971",
|
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"type": "Fiche d'information conditionnée",
|
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"audience": "Particuliers"
|
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},
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
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"type": "text",
|
|
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|
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"text": "exonéré de CSG et de CRDS"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
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}
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{
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"type": "
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"
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"type": "element",
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"name": "Item",
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"children": [
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{
|
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|
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"name": "Paragraphe",
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"children": [
|
|
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|
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{
|
|
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|
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"type": "text",
|
|
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|
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"text": "Salaire "
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
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"name": "LienInterne",
|
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|
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"attributes": {
|
|
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|
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"LienPublication": "F11249",
|
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|
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"type": "Fiche Question-réponse conditionnée",
|
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|
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"audience": "Particuliers"
|
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|
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},
|
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|
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"children": [
|
|
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|
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{
|
|
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|
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"type": "text",
|
|
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|
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"text": "exonéré de l'impôt sur le revenu"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": " dans la limite du montant annuel du Smic."
|
|
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|
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}
|
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|
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]
|
|
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|
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}
|
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|
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]
|
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|
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|
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|
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|
}
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|
@@ -2765,7 +2765,7 @@
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"children": [
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{
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|
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"text": "Circulaire n°DGOS/R2/DSS/1A/CNAMTS/2013/262 du 27 juin 2013
|
|
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|
+
"text": "Circulaire n°DGOS/R2/DSS/1A/CNAMTS/2013/262 du 27 juin 2013"
|
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|
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@@ -10,7 +10,7 @@
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"ID": "F2971",
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"dateDerniereModificationImportante": "2025-
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"dateDerniereModificationImportante": "2025-03-03T00:00:00",
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|
"spUrl": "https://www.service-public.fr/particuliers/vosdroits/F2971"
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|
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{
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"type": "text",
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"text": "La rémunération d'un apprenti est "
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|
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},
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|
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|
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"text": "La situation dépend de la date du contrat d'apprentissage :"
|
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|
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}
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|
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]
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|
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}
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{
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"type": "element",
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"name": "BlocCas",
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"attributes": {
|
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"affichage": "radio"
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},
|
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"children": [
|
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|
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{
|
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|
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"type": "element",
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"name": "Cas",
|
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|
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"children": [
|
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|
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{
|
|
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|
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"type": "element",
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|
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"name": "Titre",
|
|
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|
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"children": [
|
|
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|
+
{
|
|
2717
|
+
"type": "text",
|
|
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|
+
"text": "Contrat conclu au plus tard le 28 février 2025"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
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},
|
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|
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{
|
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|
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"type": "element",
|
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|
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"name": "Paragraphe",
|
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|
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"children": [
|
|
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|
+
{
|
|
2727
|
+
"type": "text",
|
|
2728
|
+
"text": "La rémunération d'un apprenti est "
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
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"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "exonérée"
|
|
2737
|
+
}
|
|
2738
|
+
]
|
|
2739
|
+
},
|
|
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|
+
{
|
|
2741
|
+
"type": "text",
|
|
2742
|
+
"text": " de CSG et de CRDS."
|
|
2743
|
+
}
|
|
2744
|
+
]
|
|
2700
2745
|
}
|
|
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|
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|
|
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|
},
|
|
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|
{
|
|
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|
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"type": "
|
|
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|
-
"
|
|
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|
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"type": "element",
|
|
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|
+
"name": "Cas",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Titre",
|
|
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|
+
"children": [
|
|
2756
|
+
{
|
|
2757
|
+
"type": "text",
|
|
2758
|
+
"text": "Contrat conclu depuis le 1er mars 2025"
|
|
2759
|
+
}
|
|
2760
|
+
]
|
|
2761
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
2766
|
+
{
|
|
2767
|
+
"type": "text",
|
|
2768
|
+
"text": "La part du salaire mensuel brut d'un apprenti qui dépasse "
|
|
2769
|
+
},
|
|
2770
|
+
{
|
|
2771
|
+
"type": "element",
|
|
2772
|
+
"name": "Valeur",
|
|
2773
|
+
"children": [
|
|
2774
|
+
{
|
|
2775
|
+
"type": "text",
|
|
2776
|
+
"text": "900,90 €"
|
|
2777
|
+
}
|
|
2778
|
+
]
|
|
2779
|
+
},
|
|
2780
|
+
{
|
|
2781
|
+
"type": "text",
|
|
2782
|
+
"text": " est soumise à la CSG et à la CRDS."
|
|
2783
|
+
}
|
|
2784
|
+
]
|
|
2785
|
+
}
|
|
2786
|
+
]
|
|
2706
2787
|
}
|
|
2707
2788
|
]
|
|
2708
2789
|
}
|