@socialgouv/fiches-vdd 2.1508.0 → 2.1510.0
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 +14 -0
- package/data/associations/R19620.json +34 -0
- package/data/associations/index.json +227 -227
- package/data/index.json +79045 -79045
- package/data/particuliers/F1026.json +1 -1
- package/data/particuliers/F10409.json +1 -1
- package/data/particuliers/F1109.json +862 -405
- package/data/particuliers/F11094.json +83 -17
- package/data/particuliers/F1157.json +1432 -1437
- package/data/particuliers/F11677.json +1 -1
- package/data/particuliers/F12202.json +851 -220
- package/data/particuliers/F12386.json +1 -1
- package/data/particuliers/F13905.json +5 -15
- package/data/particuliers/F1406.json +1 -1
- package/data/particuliers/F1407.json +1 -1
- package/data/particuliers/F1435.json +1 -1
- package/data/particuliers/F14485.json +41 -8
- package/data/particuliers/F1455.json +1 -1
- package/data/particuliers/F1457.json +1 -1
- package/data/particuliers/F1469.json +3256 -1864
- package/data/particuliers/F1485.json +1 -1
- package/data/particuliers/F1489.json +1 -1
- package/data/particuliers/F1514.json +1 -1
- package/data/particuliers/F1550.json +371 -258
- package/data/particuliers/F16867.json +2 -2
- package/data/particuliers/F173.json +1 -1
- package/data/particuliers/F17452.json +1 -1
- package/data/particuliers/F1786.json +73 -116
- package/data/particuliers/F18005.json +3 -3
- package/data/particuliers/F1830.json +1 -1
- package/data/particuliers/F1837.json +1 -1
- package/data/particuliers/F18509.json +1 -1
- package/data/particuliers/F18535.json +1 -1
- package/data/particuliers/F19066.json +100 -2
- package/data/particuliers/F2025.json +195 -5
- package/data/particuliers/F2028.json +449 -812
- package/data/particuliers/F20789.json +1 -1
- package/data/particuliers/F2103.json +1 -1
- package/data/particuliers/F21105.json +1 -1
- package/data/particuliers/F21138.json +1 -1
- package/data/particuliers/F2189.json +147 -90
- package/data/particuliers/F2258.json +1 -1
- package/data/particuliers/F2280.json +39 -115
- package/data/particuliers/F2289.json +61 -89
- package/data/particuliers/F2332.json +39 -115
- package/data/particuliers/F23420.json +178 -135
- package/data/particuliers/F2484.json +1 -1
- package/data/particuliers/F250.json +1 -1
- package/data/particuliers/F2515.json +2 -2
- package/data/particuliers/F2671.json +1 -1
- package/data/particuliers/F2685.json +1 -1
- package/data/particuliers/F2695.json +1 -1
- package/data/particuliers/F2710.json +1 -1
- package/data/particuliers/F2881.json +1 -1
- package/data/particuliers/F2931.json +250 -291
- package/data/particuliers/F2954.json +1 -1
- package/data/particuliers/F31057.json +1 -1
- package/data/particuliers/F31133.json +1 -1
- package/data/particuliers/F3133.json +1 -1
- package/data/particuliers/F31463.json +283 -9
- package/data/particuliers/F31674.json +1 -1
- package/data/particuliers/F31847.json +1 -1
- package/data/particuliers/F31982.json +1 -1
- package/data/particuliers/F32041.json +1 -1
- package/data/particuliers/F32077.json +1 -1
- package/data/particuliers/F32079.json +1 -1
- package/data/particuliers/F32124.json +1 -1
- package/data/particuliers/F32803.json +1 -1
- package/data/particuliers/F33227.json +359 -673
- package/data/particuliers/F33420.json +91 -31
- package/data/particuliers/F33849.json +1 -1
- package/data/particuliers/F34102.json +65 -1
- package/data/particuliers/F34123.json +253 -23
- package/data/particuliers/F34982.json +177 -8
- package/data/particuliers/F35043.json +969 -425
- package/data/particuliers/F35248.json +1 -1
- package/data/particuliers/F35505.json +1 -1
- package/data/particuliers/F36141.json +1 -1
- package/data/particuliers/F37190.json +1394 -688
- package/data/particuliers/F41.json +1 -1
- package/data/particuliers/F904.json +1 -1
- package/data/particuliers/F905.json +38 -47
- package/data/particuliers/N19681.json +1 -1
- package/data/particuliers/N23245.json +1 -1
- package/data/particuliers/N259.json +1 -1
- package/data/particuliers/N30.json +2 -2
- package/data/particuliers/N418.json +1 -1
- package/data/particuliers/N480.json +1 -1
- package/data/particuliers/N510.json +1 -1
- package/data/particuliers/N530.json +1 -1
- package/data/particuliers/R16639.json +1 -1
- package/data/particuliers/R17121.json +1 -1
- package/data/particuliers/R19133.json +1 -1
- package/data/particuliers/R19620.json +34 -0
- package/data/particuliers/R20462.json +68 -0
- package/data/particuliers/R22210.json +3 -135
- package/data/particuliers/R40452.json +3 -3
- package/data/particuliers/R46574.json +1 -1
- package/data/particuliers/R48531.json +5 -17
- package/data/particuliers/R51717.json +5 -5
- package/data/particuliers/R55925.json +5 -115
- package/data/particuliers/R56352.json +1 -1
- package/data/particuliers/R61459.json +1 -1
- package/data/particuliers/R61572.json +34 -0
- package/data/particuliers/R66338.json +5 -17
- package/data/particuliers/index.json +5431 -5431
- package/data/professionnels/F11677.json +1 -1
- package/data/professionnels/F17452.json +1 -1
- package/data/professionnels/F21000.json +1 -1
- package/data/professionnels/F2160.json +1 -1
- package/data/professionnels/F22203.json +1 -1
- package/data/professionnels/F22428.json +1 -1
- package/data/professionnels/F22494.json +1 -1
- package/data/professionnels/F2258.json +1 -1
- package/data/professionnels/F23207.json +36 -36
- package/data/professionnels/F23264.json +1 -1
- package/data/professionnels/F23282.json +1 -1
- package/data/professionnels/F23283.json +1 -1
- package/data/professionnels/F23369.json +27 -27
- package/data/professionnels/F23571.json +12 -12
- package/data/professionnels/F23573.json +1 -1
- package/data/professionnels/F23667.json +1 -1
- package/data/professionnels/F23668.json +1 -1
- package/data/professionnels/F23844.json +1 -1
- package/data/professionnels/F23887.json +1 -1
- package/data/professionnels/F23961.json +1 -1
- package/data/professionnels/F24013.json +1 -1
- package/data/professionnels/F24023.json +1 -1
- package/data/professionnels/F31190.json +1 -1
- package/data/professionnels/F31194.json +1 -1
- package/data/professionnels/F31627.json +1 -1
- package/data/professionnels/F31972.json +1 -1
- package/data/professionnels/F32069.json +1 -1
- package/data/professionnels/F32135.json +1 -1
- package/data/professionnels/F32232.json +1 -1
- package/data/professionnels/F32266.json +1 -1
- package/data/professionnels/F32313.json +1 -1
- package/data/professionnels/F32333.json +1 -1
- package/data/professionnels/F32886.json +2 -2
- package/data/professionnels/F32887.json +1 -1
- package/data/professionnels/F33339.json +1 -1
- package/data/professionnels/F33429.json +1 -1
- package/data/professionnels/F35897.json +1 -1
- package/data/professionnels/F35930.json +1 -1
- package/data/professionnels/F35934.json +4896 -8272
- package/data/professionnels/F35938.json +1 -1
- package/data/professionnels/F35939.json +1 -1
- package/data/professionnels/F35952.json +1 -1
- package/data/professionnels/F35954.json +1 -1
- package/data/professionnels/F35957.json +1 -1
- package/data/professionnels/F35958.json +1 -1
- package/data/professionnels/F35965.json +1 -1
- package/data/professionnels/F35972.json +1 -1
- package/data/professionnels/F35974.json +1 -1
- package/data/professionnels/F35990.json +1 -1
- package/data/professionnels/F35991.json +1 -1
- package/data/professionnels/F36006.json +1 -1
- package/data/professionnels/F36007.json +1 -1
- package/data/professionnels/F36018.json +1 -1
- package/data/professionnels/F36040.json +1 -1
- package/data/professionnels/F36070.json +1 -1
- package/data/professionnels/F36203.json +1 -1
- package/data/professionnels/F36210.json +1 -1
- package/data/professionnels/F36211.json +1 -1
- package/data/professionnels/F36212.json +1 -1
- package/data/professionnels/F36215.json +1 -1
- package/data/professionnels/F36232.json +941 -1406
- package/data/professionnels/F36235.json +1 -1
- package/data/professionnels/F36237.json +1 -1
- package/data/professionnels/F36238.json +1 -1
- package/data/professionnels/F36239.json +1 -1
- package/data/professionnels/F36240.json +1 -1
- package/data/professionnels/F36244.json +1 -1
- package/data/professionnels/F36249.json +1 -1
- package/data/professionnels/F36317.json +1 -1
- package/data/professionnels/F36405.json +1 -1
- package/data/professionnels/F36610.json +1 -1
- package/data/professionnels/F36611.json +1 -1
- package/data/professionnels/F36612.json +1 -1
- package/data/professionnels/F36613.json +1 -1
- package/data/professionnels/F36619.json +1 -1
- package/data/professionnels/F36620.json +1 -1
- package/data/professionnels/F36703.json +1 -1
- package/data/professionnels/F36740.json +1 -1
- package/data/professionnels/F36746.json +198 -17
- package/data/professionnels/F36763.json +508 -22
- package/data/professionnels/F36845.json +1 -1
- package/data/professionnels/F37364.json +1 -1
- package/data/professionnels/F37365.json +1 -1
- package/data/professionnels/F37368.json +1 -1
- package/data/professionnels/F37369.json +1 -1
- package/data/professionnels/F37372.json +1 -1
- package/data/professionnels/F37373.json +1 -1
- package/data/professionnels/F37398.json +1 -1
- package/data/professionnels/F37412.json +1 -1
- package/data/professionnels/F37414.json +1 -1
- package/data/professionnels/F37688.json +1657 -202
- package/data/professionnels/F37835.json +1 -1
- package/data/professionnels/F37875.json +1 -1
- package/data/professionnels/F37876.json +1 -1
- package/data/professionnels/F37877.json +1 -1
- package/data/professionnels/F37878.json +1 -1
- package/data/professionnels/N31901.json +1 -1
- package/data/professionnels/R19133.json +1 -1
- package/data/professionnels/R20462.json +68 -0
- package/data/professionnels/R31457.json +68 -0
- package/data/professionnels/R39954.json +34 -0
- package/data/professionnels/R43860.json +1 -1
- package/data/professionnels/R56352.json +1 -1
- package/data/professionnels/R60131.json +34 -0
- package/data/professionnels/R60429.json +34 -0
- package/data/professionnels/R61360.json +1 -1
- package/data/professionnels/R61572.json +34 -0
- package/data/professionnels/R69365.json +68 -0
- package/data/professionnels/R71957.json +1 -1
- package/data/professionnels/R73479.json +68 -0
- package/data/professionnels/index.json +2162 -2162
- package/package.json +1 -1
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"ID": "F36232",
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"type": "Fiche d'information conditionnée",
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"text": "Vous pensez à devenir ou vous êtes micro-entrepreneur et vous souhaitez en savoir plus sur le régime social qui s'applique ? Nous vous présentons les règles de calcul et de paiement."
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"text": "En cas d’option pour la déclaration et le paiement mensuels : création en septembre 2025 et déclarations des 4 premiers mois d’activité en janvier 2026, puis chaque mois."
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"text": "Si le chiffre d'affaires est égal à "
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{
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"text": ", il n’y a aucune cotisation sociale à payer."
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"text": "En savoir plus sur les cotisations minimales"
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"text": "L’option pour le paiement de cotisations minimales permet de continuer à bénéficier des garanties liées au paiement des cotisations malgré un chiffre d'affaires faible ou nul."
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"text": "L’entrepreneur bascule dans ce cas dans le régime des "
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"attributes": {
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"text": "travailleurs indépendants"
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{
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"type": "text",
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"text": " « classiques » : ses cotisations sont calculées sur son revenu professionnel (à déclarer une fois par an), au lieu du chiffre d’affaires. Elles sont provisionnelles, au lieu d’être définitives, et sont ensuite recalculées en fonction du revenu réel."
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"children": [
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{
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"type": "text",
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"text": "La demande doit être adressée à l'"
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},
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"attributes": {
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"LienPublication": "R44849",
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"type": "Sigle"
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"text": "
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},
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{
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{
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"type": "text",
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"text": "12,3 %"
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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": " de votre chiffre d'affaires."
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"text": "Urssaf"
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{
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"type": "text",
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"text": " (ou auprès des caisses générales de sécurité sociale en outre-mer) par courrier ou par mail via la messagerie du "
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},
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"attributes": {
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"LienPublication": "R70599",
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"type": "Téléservice",
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"audience": "Professionnels"
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"text": "
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},
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{
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"text": "versement libératoire"
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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": " de l'impôt, l'Urssaf collecte votre impôt et vos cotisations sociales, le taux appliqué est alors de "
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},
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{
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{
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"type": "text",
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"text": "13,3 %"
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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": ". Vous devez toujours faire votre déclaration de chiffre d'affaires soit tous les mois soit tous les trimestres."
|
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"text": "compte en ligne"
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},
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{
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"type": "text",
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"text": " (motif : \"Gestion quotidienne de mon compte\" > \"J'ai une autre question concernant la gestion de mon compte\") avant l'une des dates suivantes selon la situation :"
|
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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": "
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-
"
|
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"type": "element",
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"children": [
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{
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"type": "element",
|
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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": "Au plus tard le 31 décembre"
|
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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": " pour une application au 1"
|
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|
+
},
|
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+
{
|
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+
"type": "element",
|
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"name": "Exposant",
|
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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": "er"
|
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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": "janvier de l’année suivante"
|
|
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|
+
}
|
|
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|
+
]
|
|
1307
1434
|
}
|
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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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"name": "Item",
|
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|
"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
1316
|
-
"text": "Le montant de vos cotisations sociales est égal à "
|
|
1317
|
-
},
|
|
1318
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|
{
|
|
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|
"type": "element",
|
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|
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"name": "
|
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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": "
|
|
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|
+
"text": "En cas de création d’activité, "
|
|
1448
|
+
},
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{
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"type": "element",
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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": "au plus tard le dernier jour du 3"
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},
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{
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"type": "element",
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"name": "Exposant",
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"children": [
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{
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"type": "text",
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"text": "e"
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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": " mois suivant la création"
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}
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1471
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]
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},
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{
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"type": "text",
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"text": "."
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-
},
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{
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"type": "text",
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"text": " de votre chiffre d'affaires."
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@@ -1335,25 +1482,236 @@
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{
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"type": "text",
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"text": "Pour renoncer à l'option, la demande doit être adressée à l'"
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"name": "
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "R44849",
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"type": "Sigle"
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"text": "
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"text": "Urssaf"
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"name": "
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"name": "MiseEnEvidence",
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"children": [
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"type": "text",
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"text": "
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"text": "avant le 31 décembre de l'année précédent"
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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": " l'année pour laquelle l'option ne s'appliquera plus."
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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": "Chapitre",
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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": [
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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": "Cotisations et contributions sociales personnelles"
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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": "Paragraphe",
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"children": [
|
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1549
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+
{
|
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1550
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"type": "text",
|
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|
+
"text": "Les cotisations sociales du micro-entrepreneur sont calculées tous les mois ou tous les trimestres en fonction de son chiffre d'affaires ou des recettes réalisées le mois ou le trimestre précédent."
|
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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": "Paragraphe",
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"children": [
|
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{
|
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"type": "text",
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"text": "Le taux est différent selon la nature de l'activité exercée :"
|
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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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"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": [
|
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+
{
|
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1581
|
+
"type": "text",
|
|
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|
+
"text": "Activité de vente de marchandises et fourniture de logement (sauf location d'habitation meublée et logement meublé de tourisme)"
|
|
1583
|
+
}
|
|
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]
|
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+
},
|
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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": "Le montant des cotisations sociales est égal à "
|
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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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|
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"type": "text",
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|
1600
|
+
"text": "12,3 %"
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}
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1602
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]
|
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+
},
|
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{
|
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"type": "text",
|
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"text": " du chiffre d'affaires."
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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": "Paragraphe",
|
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+
"children": [
|
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+
{
|
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"type": "text",
|
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"text": "En cas d’option pour le "
|
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+
},
|
|
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|
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{
|
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"type": "element",
|
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|
+
"name": "LienIntra",
|
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|
+
"attributes": {
|
|
1622
|
+
"LienID": "R61663",
|
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1623
|
+
"type": "Définition de glossaire"
|
|
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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",
|
|
1628
|
+
"text": "versement libératoire"
|
|
1629
|
+
}
|
|
1630
|
+
]
|
|
1631
|
+
},
|
|
1632
|
+
{
|
|
1633
|
+
"type": "text",
|
|
1634
|
+
"text": " de l'impôt, l'Urssaf collecte l’impôt et les cotisations sociales, le taux appliqué est alors de "
|
|
1635
|
+
},
|
|
1636
|
+
{
|
|
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|
+
"type": "element",
|
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1638
|
+
"name": "Valeur",
|
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|
+
"children": [
|
|
1640
|
+
{
|
|
1641
|
+
"type": "text",
|
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1642
|
+
"text": "13,3 %"
|
|
1643
|
+
}
|
|
1644
|
+
]
|
|
1645
|
+
},
|
|
1646
|
+
{
|
|
1647
|
+
"type": "text",
|
|
1648
|
+
"text": ". La déclaration de chiffre d'affaires doit toujours être faite soit tous les mois soit tous les trimestres."
|
|
1649
|
+
}
|
|
1650
|
+
]
|
|
1651
|
+
}
|
|
1652
|
+
]
|
|
1653
|
+
},
|
|
1654
|
+
{
|
|
1655
|
+
"type": "element",
|
|
1656
|
+
"name": "Cas",
|
|
1657
|
+
"children": [
|
|
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|
+
{
|
|
1659
|
+
"type": "element",
|
|
1660
|
+
"name": "Titre",
|
|
1661
|
+
"children": [
|
|
1662
|
+
{
|
|
1663
|
+
"type": "text",
|
|
1664
|
+
"text": "Activité de location d'habitation meublée"
|
|
1665
|
+
}
|
|
1666
|
+
]
|
|
1667
|
+
},
|
|
1668
|
+
{
|
|
1669
|
+
"type": "element",
|
|
1670
|
+
"name": "Paragraphe",
|
|
1671
|
+
"children": [
|
|
1672
|
+
{
|
|
1673
|
+
"type": "text",
|
|
1674
|
+
"text": "Le montant des cotisations sociales est égal à "
|
|
1675
|
+
},
|
|
1676
|
+
{
|
|
1677
|
+
"type": "element",
|
|
1678
|
+
"name": "Valeur",
|
|
1679
|
+
"children": [
|
|
1680
|
+
{
|
|
1681
|
+
"type": "text",
|
|
1682
|
+
"text": "21,2 %"
|
|
1683
|
+
}
|
|
1684
|
+
]
|
|
1685
|
+
},
|
|
1686
|
+
{
|
|
1687
|
+
"type": "text",
|
|
1688
|
+
"text": " du chiffre d'affaires."
|
|
1689
|
+
}
|
|
1690
|
+
]
|
|
1691
|
+
}
|
|
1692
|
+
]
|
|
1693
|
+
},
|
|
1694
|
+
{
|
|
1695
|
+
"type": "element",
|
|
1696
|
+
"name": "Cas",
|
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1697
|
+
"children": [
|
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|
+
{
|
|
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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": "Activité de location de logements meublés de tourisme"
|
|
1705
|
+
}
|
|
1706
|
+
]
|
|
1707
|
+
},
|
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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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1713
|
+
"type": "text",
|
|
1714
|
+
"text": "Le montant des cotisations sociales est égal à "
|
|
1357
1715
|
},
|
|
1358
1716
|
{
|
|
1359
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|
"type": "element",
|
|
@@ -1367,7 +1725,7 @@
|
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|
},
|
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{
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|
"type": "text",
|
|
1370
|
-
"text": "
|
|
1728
|
+
"text": " du chiffre d'affaires."
|
|
1371
1729
|
}
|
|
1372
1730
|
]
|
|
1373
1731
|
}
|
|
@@ -1393,7 +1751,7 @@
|
|
|
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|
"children": [
|
|
1394
1752
|
{
|
|
1395
1753
|
"type": "text",
|
|
1396
|
-
"text": "Le montant
|
|
1754
|
+
"text": "Le montant des cotisations sociales est égal à "
|
|
1397
1755
|
},
|
|
1398
1756
|
{
|
|
1399
1757
|
"type": "element",
|
|
@@ -1407,7 +1765,7 @@
|
|
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1765
|
},
|
|
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|
{
|
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1767
|
"type": "text",
|
|
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|
-
"text": "
|
|
1768
|
+
"text": " du chiffre d'affaires."
|
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1411
1769
|
}
|
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1412
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|
]
|
|
1413
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|
},
|
|
@@ -1417,7 +1775,7 @@
|
|
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1417
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|
"children": [
|
|
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|
{
|
|
1419
1777
|
"type": "text",
|
|
1420
|
-
"text": "
|
|
1778
|
+
"text": "En cas d’option pour le "
|
|
1421
1779
|
},
|
|
1422
1780
|
{
|
|
1423
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|
"type": "element",
|
|
@@ -1435,7 +1793,7 @@
|
|
|
1435
1793
|
},
|
|
1436
1794
|
{
|
|
1437
1795
|
"type": "text",
|
|
1438
|
-
"text": " de l'impôt, l'Urssaf collecte
|
|
1796
|
+
"text": " de l'impôt, l'Urssaf collecte l’impôt et les cotisations sociales, le taux appliqué est alors de "
|
|
1439
1797
|
},
|
|
1440
1798
|
{
|
|
1441
1799
|
"type": "element",
|
|
@@ -1449,7 +1807,7 @@
|
|
|
1449
1807
|
},
|
|
1450
1808
|
{
|
|
1451
1809
|
"type": "text",
|
|
1452
|
-
"text": ".
|
|
1810
|
+
"text": ". La déclaration de chiffre d'affaires doit toujours être faite soit tous les mois soit tous les trimestres."
|
|
1453
1811
|
}
|
|
1454
1812
|
]
|
|
1455
1813
|
}
|
|
@@ -1465,7 +1823,7 @@
|
|
|
1465
1823
|
"children": [
|
|
1466
1824
|
{
|
|
1467
1825
|
"type": "text",
|
|
1468
|
-
"text": "Activité libérale
|
|
1826
|
+
"text": "Activité libérale non réglementée (BNC)"
|
|
1469
1827
|
}
|
|
1470
1828
|
]
|
|
1471
1829
|
},
|
|
@@ -1475,25 +1833,49 @@
|
|
|
1475
1833
|
"children": [
|
|
1476
1834
|
{
|
|
1477
1835
|
"type": "text",
|
|
1478
|
-
"text": "Le montant des cotisations sociales pour les activités libérales
|
|
1836
|
+
"text": "Le montant des cotisations sociales pour les activités libérales non réglementées est égal à "
|
|
1479
1837
|
},
|
|
1480
1838
|
{
|
|
1481
1839
|
"type": "element",
|
|
1482
|
-
"name": "
|
|
1840
|
+
"name": "Valeur",
|
|
1841
|
+
"children": [
|
|
1842
|
+
{
|
|
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|
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"type": "text",
|
|
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|
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"text": "24,6 %"
|
|
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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": "text",
|
|
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|
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"text": " du chiffre d'affaires."
|
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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": "Paragraphe",
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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": "En cas d’option pour le "
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},
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{
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"type": "element",
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"name": "LienIntra",
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|
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"
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"type": "
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"LienID": "R61663",
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"type": "Définition de glossaire"
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|
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|
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"text": "versement libératoire"
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"text": " est
|
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"text": " de l'impôt, l'Urssaf collecte l’impôt et les cotisations sociales, le taux appliqué est alors de "
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"type": "text",
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"text": "
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"text": "26,8 %"
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"text": ". La déclaration de chiffre d'affaires doit toujours être faite soit tous les mois soit tous les trimestres."
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{
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"text": "Si vous avez opté pour le "
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{
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"attributes": {
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"name": "MiseEnEvidence",
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"text": "En 2026"
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{
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"text": "Activité libérale relevant de la Cipav (BNC)"
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"text": "Activité libérale réglementée (relevant de la Cipav) (BNC)"
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{
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"text": " de l'impôt, l'Urssaf collecte
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"text": " de l'impôt, l'Urssaf collecte l’impôt et les cotisations sociales, le taux appliqué est alors de "
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"text": ".
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"text": ". La déclaration de chiffre d'affaires doit toujours être faite soit tous les mois soit tous les trimestres."
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{
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{
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"type": "text",
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"text": "Savoir quelles professions sont affiliées à la Cipav"
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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": "Le micro-entrepreneur est affilié à la Cipav s’il exerce l’une des professions suivantes :"
|
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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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|
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"type": "text",
|
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|
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"text": "Architecte, architecte d’intérieur, économiste de la construction, maître d’œuvre, géomètre expert"
|
|
2072
|
+
}
|
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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": "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": "Ingénieur conseil"
|
|
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|
+
}
|
|
2089
|
+
]
|
|
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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": "Item",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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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",
|
|
2103
|
+
"text": "Moniteur de ski, guide de haute montagne, accompagnateur de moyenne montagne"
|
|
2104
|
+
}
|
|
2105
|
+
]
|
|
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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": "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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|
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"children": [
|
|
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|
+
{
|
|
2118
|
+
"type": "text",
|
|
2119
|
+
"text": "Ostéopathe, psychologue, psychothérapeute, ergothérapeute, diététicien, chiropracteur, psychomotricien"
|
|
2120
|
+
}
|
|
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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": "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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|
+
{
|
|
2134
|
+
"type": "text",
|
|
2135
|
+
"text": "Artiste non affilié à la Maison des artistes"
|
|
2136
|
+
}
|
|
2137
|
+
]
|
|
2138
|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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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",
|
|
2147
|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
2149
|
+
{
|
|
2150
|
+
"type": "text",
|
|
2151
|
+
"text": "Expert en automobile, expert devant les tribunaux, mandataire judiciaire à la protection des majeurs"
|
|
2152
|
+
}
|
|
2153
|
+
]
|
|
2154
|
+
}
|
|
2155
|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
2159
|
+
"name": "Item",
|
|
2160
|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
2164
|
+
"children": [
|
|
2165
|
+
{
|
|
2166
|
+
"type": "text",
|
|
2167
|
+
"text": "Guide-conférencier"
|
|
2168
|
+
}
|
|
2169
|
+
]
|
|
2170
|
+
}
|
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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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|
+
]
|
|
2178
|
+
}
|
|
2179
|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
2185
|
+
{
|
|
2186
|
+
"type": "text",
|
|
2187
|
+
"text": "Le simulateur suivant permet d’estimer le montant des cotisations sociales :"
|
|
2188
|
+
}
|
|
2189
|
+
]
|
|
2190
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
1672
2193
|
"name": "ServiceEnLigne",
|
|
1673
2194
|
"attributes": {
|
|
1674
2195
|
"ID": "R61360",
|
|
@@ -1726,7 +2247,7 @@
|
|
|
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2247
|
},
|
|
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2248
|
{
|
|
1728
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "ANoter",
|
|
1730
2251
|
"children": [
|
|
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|
{
|
|
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|
"type": "element",
|
|
@@ -1734,7 +2255,7 @@
|
|
|
1734
2255
|
"children": [
|
|
1735
2256
|
{
|
|
1736
2257
|
"type": "text",
|
|
1737
|
-
"text": "
|
|
2258
|
+
"text": "À noter"
|
|
1738
2259
|
}
|
|
1739
2260
|
]
|
|
1740
2261
|
},
|
|
@@ -1744,7 +2265,7 @@
|
|
|
1744
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|
"children": [
|
|
1745
2266
|
{
|
|
1746
2267
|
"type": "text",
|
|
1747
|
-
"text": "Le régime micro-social cesse de s'appliquer lorsque
|
|
2268
|
+
"text": "Le régime micro-social cesse de s'appliquer lorsque le chiffre d'affaires permettant de bénéficier du "
|
|
1748
2269
|
},
|
|
1749
2270
|
{
|
|
1750
2271
|
"type": "element",
|
|
@@ -1763,15 +2284,21 @@
|
|
|
1763
2284
|
},
|
|
1764
2285
|
{
|
|
1765
2286
|
"type": "text",
|
|
1766
|
-
"text": "."
|
|
2287
|
+
"text": " est dépassé ."
|
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"text": "Indemnités journalières"
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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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"children": [
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{
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"type": "text",
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}
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]
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{
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"text": ")"
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}
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"children": [
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{
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"type": "text",
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|
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"text": "Retraite complémentaire ("
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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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|
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"attributes": {
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"LienPublication": "R53241",
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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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|
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|
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"text": "Cipav"
|
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|
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}
|
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|
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]
|
|
2076
|
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},
|
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{
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|
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"type": "text",
|
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2079
|
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"text": ")"
|
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|
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}
|
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|
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]
|
|
2082
|
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}
|
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|
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]
|
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},
|
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2085
|
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{
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2086
|
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"type": "element",
|
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|
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"name": "Item",
|
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|
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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": [
|
|
2093
|
-
{
|
|
2094
|
-
"type": "text",
|
|
2095
|
-
"text": "Assurance invalidité, décès"
|
|
2096
|
-
}
|
|
2097
|
-
]
|
|
2452
|
+
"type": "element",
|
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|
+
"name": "Paragraphe",
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
2457
|
+
"text": "Assurance invalidité, décès"
|
|
2458
|
+
}
|
|
2459
|
+
]
|
|
2098
2460
|
}
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{
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"type": "text",
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"text": "Le micro-entrepreneur bénéficie ainsi d’une couverture sociale (remboursement des frais médicaux, congé maternité/paternité, retraite...)."
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"text": "Cotisations sociales liées à l’embauche de salariés"
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"text": "S’il embauche un ou plusieurs salariés, le micro-entrepreneur doit, en tant qu’employeur, payer des cotisations sociales patronales et prélever les cotisations salariales sur les rémunérations versées."
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"text": "Ces cotisations et contributions sociales sont "
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{
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{
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"text": "calculées sur les revenus versés aux salariés"
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"text": "Prestations familiales « extralégales » (
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"text": "Prestations familiales « extralégales » (si les salariés bénéficient de compléments aux avantages prévus par la sécurité sociale)"
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"text": "Avantages en nature tels que nourriture et logement, mise à disposition de véhicule professionnel pour un usage
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"text": "Avantages en nature tels que nourriture et logement, mise à disposition de véhicule professionnel pour un usage privé."
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{
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{
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"text": "cotisations et contributions sociales"
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{
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"text": "les suivantes"
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{
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"type": "text",
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"text": "), la contribution au remboursement de la dette sociale ("
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{
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{
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"text": "CRDS"
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{
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"type": "text",
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"text": "), la cotisations chômage et la cotisations de retraite complémentaire."
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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": "Vous pouvez faire une estimation du montant des cotisations sociales que vous devrez payer lors de l'embauche d'un salarié :"
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|
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}
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"name": "ServiceEnLigne",
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"attributes": {
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"ID": "R43860",
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"URL": "https://www.urssaf.fr/accueil/outils-documentation/simulateurs/cotisations-employeur.html",
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|
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|
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"audience": "Professionnels",
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"type": "Simulateur"
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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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{
|
|
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|
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"type": "text",
|
|
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|
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"text": "Calculer les cotisations sociales pour l'embauche d'un salarié et sa rémunération à prévoir"
|
|
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|
-
}
|
|
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|
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]
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{
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"name": "Source",
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"attributes": {
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"ID": "R30863"
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"children": [
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{
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|
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|
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"text": "Urssaf"
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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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"type": "text",
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|
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|
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"text": "Exonérations de cotisations et contributions sociales"
|
|
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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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"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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|
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"text": "Réductions de cotisations et contributions sociales"
|
|
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|
-
}
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|
-
]
|
|
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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": "Vous pouvez "
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
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"name": "MiseEnEvidence",
|
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|
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": "bénéficier de réductions "
|
|
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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": "de cotisations et contributions sociales selon différents critères :"
|
|
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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": "Liste",
|
|
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|
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"attributes": {
|
|
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|
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"type": "puce"
|
|
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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": "element",
|
|
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"name": "Item",
|
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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": "Paragraphe",
|
|
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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": "LienInterne",
|
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|
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"attributes": {
|
|
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|
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"LienPublication": "F24542",
|
|
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|
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"type": "Fiche d'information conditionnée",
|
|
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|
-
"audience": "Professionnels"
|
|
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|
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},
|
|
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|
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"children": [
|
|
2874
|
-
{
|
|
2875
|
-
"type": "text",
|
|
2876
|
-
"text": "Réduction des cotisations patronales en fonction du salaire"
|
|
2877
|
-
}
|
|
2878
|
-
]
|
|
2879
|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": " : cela vous permet de bénéficier d'une réduction des cotisations sociales pour les salaires bruts d'un montant inférieur à "
|
|
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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": "Valeur",
|
|
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|
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": "2 882,88 €"
|
|
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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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{
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|
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"type": "element",
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"name": "Item",
|
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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": "Paragraphe",
|
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|
-
"children": [
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "LienExterne",
|
|
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|
-
"attributes": {
|
|
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|
-
"URL": "https://www.urssaf.fr/portail/home/employeur/beneficier-dune-exoneration/exonerations-generales/la-reduction-de-cotisations-sala.html"
|
|
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|
-
},
|
|
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|
-
"children": [
|
|
2913
|
-
{
|
|
2914
|
-
"type": "text",
|
|
2915
|
-
"text": "Réduction des cotisations salariales et patronales sur les heures supplémentaires"
|
|
2916
|
-
}
|
|
2917
|
-
]
|
|
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|
-
},
|
|
2919
|
-
{
|
|
2920
|
-
"type": "text",
|
|
2921
|
-
"text": " : elle s'applique aux salariés qui réalisent des heures supplémentaires ou complémentaires sur la partie du salaire versé au titre de ces heures"
|
|
2922
|
-
}
|
|
2923
|
-
]
|
|
2924
|
-
}
|
|
2925
|
-
]
|
|
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|
-
}
|
|
2927
|
-
]
|
|
2928
|
-
}
|
|
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|
-
]
|
|
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|
-
},
|
|
2931
|
-
{
|
|
2932
|
-
"type": "element",
|
|
2933
|
-
"name": "SousChapitre",
|
|
2934
|
-
"children": [
|
|
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|
-
{
|
|
2936
|
-
"type": "element",
|
|
2937
|
-
"name": "Titre",
|
|
2938
|
-
"children": [
|
|
2939
|
-
{
|
|
2940
|
-
"type": "element",
|
|
2941
|
-
"name": "Paragraphe",
|
|
2942
|
-
"children": [
|
|
2943
|
-
{
|
|
2944
|
-
"type": "text",
|
|
2945
|
-
"text": "Exonérations de cotisations et contributions sociales"
|
|
2946
|
-
}
|
|
2947
|
-
]
|
|
2948
|
-
}
|
|
2949
|
-
]
|
|
2950
|
-
},
|
|
2951
|
-
{
|
|
2952
|
-
"type": "element",
|
|
2953
|
-
"name": "Paragraphe",
|
|
2954
|
-
"children": [
|
|
2955
|
-
{
|
|
2956
|
-
"type": "text",
|
|
2957
|
-
"text": "Vous pouvez "
|
|
2958
|
-
},
|
|
2959
|
-
{
|
|
2960
|
-
"type": "element",
|
|
2961
|
-
"name": "MiseEnEvidence",
|
|
2962
|
-
"children": [
|
|
2963
|
-
{
|
|
2964
|
-
"type": "text",
|
|
2965
|
-
"text": "bénéficier d'exonérations"
|
|
2966
|
-
}
|
|
2967
|
-
]
|
|
2968
|
-
},
|
|
2969
|
-
{
|
|
2970
|
-
"type": "text",
|
|
2971
|
-
"text": " de cotisations et contributions sociales selon différents critères :"
|
|
2972
|
-
}
|
|
2973
|
-
]
|
|
2974
|
-
},
|
|
2975
|
-
{
|
|
2976
|
-
"type": "element",
|
|
2977
|
-
"name": "Liste",
|
|
2978
|
-
"attributes": {
|
|
2979
|
-
"type": "puce"
|
|
2980
|
-
},
|
|
2981
|
-
"children": [
|
|
2982
|
-
{
|
|
2983
|
-
"type": "element",
|
|
2984
|
-
"name": "Item",
|
|
2985
|
-
"children": [
|
|
2986
|
-
{
|
|
2987
|
-
"type": "element",
|
|
2988
|
-
"name": "Paragraphe",
|
|
2989
|
-
"children": [
|
|
2990
|
-
{
|
|
2991
|
-
"type": "text",
|
|
2992
|
-
"text": "Exonérations accordées en raison de l'endroit où est située la société :"
|
|
2993
|
-
}
|
|
2994
|
-
]
|
|
2995
|
-
},
|
|
2996
|
-
{
|
|
2997
|
-
"type": "element",
|
|
2998
|
-
"name": "Liste",
|
|
2999
|
-
"attributes": {
|
|
3000
|
-
"type": "puce"
|
|
3001
|
-
},
|
|
3002
|
-
"children": [
|
|
3003
|
-
{
|
|
3004
|
-
"type": "element",
|
|
3005
|
-
"name": "Item",
|
|
3006
|
-
"children": [
|
|
3007
|
-
{
|
|
3008
|
-
"type": "element",
|
|
3009
|
-
"name": "Paragraphe",
|
|
3010
|
-
"children": [
|
|
3011
|
-
{
|
|
3012
|
-
"type": "element",
|
|
3013
|
-
"name": "LienInterne",
|
|
3014
|
-
"attributes": {
|
|
3015
|
-
"LienPublication": "F37832",
|
|
3016
|
-
"type": "Fiche d'information conditionnée",
|
|
3017
|
-
"audience": "Professionnels"
|
|
3018
|
-
},
|
|
3019
|
-
"children": [
|
|
3020
|
-
{
|
|
3021
|
-
"type": "text",
|
|
3022
|
-
"text": "Entreprise située dans un bassin d'emploi à redynamiser (BER)"
|
|
3023
|
-
}
|
|
3024
|
-
]
|
|
3025
|
-
},
|
|
3026
|
-
{
|
|
3027
|
-
"type": "text",
|
|
3028
|
-
"text": " : pour en bénéficier, la société doit notamment être installée dans un BER entre janvier 2007 et le 31 décembre 2027 et ne pas avoir effectué de licenciement économique dans les 12 derniers mois"
|
|
3029
|
-
}
|
|
3030
|
-
]
|
|
3031
|
-
}
|
|
3032
|
-
]
|
|
3033
|
-
},
|
|
3034
|
-
{
|
|
3035
|
-
"type": "element",
|
|
3036
|
-
"name": "Item",
|
|
3037
|
-
"children": [
|
|
3038
|
-
{
|
|
3039
|
-
"type": "element",
|
|
3040
|
-
"name": "Paragraphe",
|
|
3041
|
-
"children": [
|
|
3042
|
-
{
|
|
3043
|
-
"type": "element",
|
|
3044
|
-
"name": "LienInterne",
|
|
3045
|
-
"attributes": {
|
|
3046
|
-
"LienPublication": "F31177",
|
|
3047
|
-
"type": "Fiche d'information conditionnée",
|
|
3048
|
-
"audience": "Professionnels"
|
|
3049
|
-
},
|
|
3050
|
-
"children": [
|
|
3051
|
-
{
|
|
3052
|
-
"type": "text",
|
|
3053
|
-
"text": "Entreprise en zone de restructuration de la défense (ZRD)"
|
|
3054
|
-
}
|
|
3055
|
-
]
|
|
3056
|
-
},
|
|
3057
|
-
{
|
|
3058
|
-
"type": "text",
|
|
3059
|
-
"text": " : pour en bénéficier, la société doit notamment avoir créé une activité depuis au moins 3 ans inexistante au préalable dans la ZRD"
|
|
3060
|
-
}
|
|
3061
|
-
]
|
|
3062
|
-
}
|
|
3063
|
-
]
|
|
3064
|
-
},
|
|
3065
|
-
{
|
|
3066
|
-
"type": "element",
|
|
3067
|
-
"name": "Item",
|
|
3068
|
-
"children": [
|
|
3069
|
-
{
|
|
3070
|
-
"type": "element",
|
|
3071
|
-
"name": "Paragraphe",
|
|
3072
|
-
"children": [
|
|
3073
|
-
{
|
|
3074
|
-
"type": "element",
|
|
3075
|
-
"name": "LienInterne",
|
|
3076
|
-
"attributes": {
|
|
3077
|
-
"LienPublication": "F31149",
|
|
3078
|
-
"type": "Fiche d'information conditionnée",
|
|
3079
|
-
"audience": "Professionnels"
|
|
3080
|
-
},
|
|
3081
|
-
"children": [
|
|
3082
|
-
{
|
|
3083
|
-
"type": "text",
|
|
3084
|
-
"text": "Entreprise en zone franche urbaine (ZFU)"
|
|
3085
|
-
}
|
|
3086
|
-
]
|
|
3087
|
-
},
|
|
3088
|
-
{
|
|
3089
|
-
"type": "text",
|
|
3090
|
-
"text": " :pour en bénéficier, la société doit remplir plusieurs conditions, notamment avoir débuté votre activité entre janvier 2016 et le "
|
|
3091
|
-
},
|
|
3092
|
-
{
|
|
3093
|
-
"type": "element",
|
|
3094
|
-
"name": "MiseEnEvidence",
|
|
3095
|
-
"children": [
|
|
3096
|
-
{
|
|
3097
|
-
"type": "text",
|
|
3098
|
-
"text": "31 décembre 2025"
|
|
3099
|
-
}
|
|
3100
|
-
]
|
|
3101
|
-
}
|
|
3102
|
-
]
|
|
3103
|
-
}
|
|
3104
|
-
]
|
|
3105
|
-
}
|
|
3106
|
-
]
|
|
3107
|
-
}
|
|
3108
|
-
]
|
|
3109
|
-
},
|
|
3110
|
-
{
|
|
3111
|
-
"type": "element",
|
|
3112
|
-
"name": "Item",
|
|
3113
|
-
"children": [
|
|
3114
|
-
{
|
|
3115
|
-
"type": "element",
|
|
3116
|
-
"name": "Paragraphe",
|
|
3117
|
-
"children": [
|
|
3118
|
-
{
|
|
3119
|
-
"type": "element",
|
|
3120
|
-
"name": "LienInterne",
|
|
3121
|
-
"attributes": {
|
|
3122
|
-
"LienPublication": "F11677",
|
|
3123
|
-
"type": "Fiche d'information conditionnée",
|
|
3124
|
-
"audience": "Professionnels"
|
|
3125
|
-
},
|
|
3126
|
-
"children": [
|
|
3127
|
-
{
|
|
3128
|
-
"type": "text",
|
|
3129
|
-
"text": "Exonération accordées aux jeunes entreprises"
|
|
3130
|
-
}
|
|
3131
|
-
]
|
|
3132
|
-
},
|
|
3133
|
-
{
|
|
3134
|
-
"type": "text",
|
|
3135
|
-
"text": " : il s'agit d'une exonération partielle de charges sociales sous la forme d'une aide à la création et à la reprise d'une entreprise (Acre) pour les entreprises en début d'activité"
|
|
3136
|
-
}
|
|
3137
|
-
]
|
|
3138
|
-
}
|
|
3139
|
-
]
|
|
3140
|
-
},
|
|
3141
|
-
{
|
|
3142
|
-
"type": "element",
|
|
3143
|
-
"name": "Item",
|
|
3144
|
-
"children": [
|
|
3145
|
-
{
|
|
3146
|
-
"type": "element",
|
|
3147
|
-
"name": "Paragraphe",
|
|
3148
|
-
"children": [
|
|
3149
|
-
{
|
|
3150
|
-
"type": "element",
|
|
3151
|
-
"name": "LienInterne",
|
|
3152
|
-
"attributes": {
|
|
3153
|
-
"LienPublication": "F31188",
|
|
3154
|
-
"type": "Fiche d'information conditionnée",
|
|
3155
|
-
"audience": "Professionnels"
|
|
3156
|
-
},
|
|
3157
|
-
"children": [
|
|
3158
|
-
{
|
|
3159
|
-
"type": "text",
|
|
3160
|
-
"text": "Jeune entreprise innovante ou universitaire (JEI-JEIC- JEU)"
|
|
3161
|
-
}
|
|
3162
|
-
]
|
|
3163
|
-
},
|
|
3164
|
-
{
|
|
3165
|
-
"type": "text",
|
|
3166
|
-
"text": " : cette exonération concerne les sociétés de moins de 8 ans qui réalisent des "
|
|
3167
|
-
},
|
|
3168
|
-
{
|
|
3169
|
-
"type": "element",
|
|
3170
|
-
"name": "LienIntra",
|
|
3171
|
-
"attributes": {
|
|
3172
|
-
"LienID": "R61590",
|
|
3173
|
-
"type": "Définition de glossaire"
|
|
3174
|
-
},
|
|
3175
|
-
"children": [
|
|
3176
|
-
{
|
|
3177
|
-
"type": "text",
|
|
3178
|
-
"text": "projets de recherche et développement"
|
|
3179
|
-
}
|
|
3180
|
-
]
|
|
3181
|
-
},
|
|
3182
|
-
{
|
|
3183
|
-
"type": "text",
|
|
3184
|
-
"text": " ("
|
|
3185
|
-
},
|
|
3186
|
-
{
|
|
3187
|
-
"type": "element",
|
|
3188
|
-
"name": "LienInterne",
|
|
3189
|
-
"attributes": {
|
|
3190
|
-
"LienPublication": "R61585",
|
|
3191
|
-
"type": "Sigle"
|
|
3192
|
-
},
|
|
3193
|
-
"children": [
|
|
3194
|
-
{
|
|
3195
|
-
"type": "text",
|
|
3196
|
-
"text": "R&D"
|
|
3197
|
-
}
|
|
3198
|
-
]
|
|
3199
|
-
},
|
|
3200
|
-
{
|
|
3201
|
-
"type": "text",
|
|
3202
|
-
"text": ")"
|
|
3203
|
-
}
|
|
3204
|
-
]
|
|
3205
|
-
}
|
|
3206
|
-
]
|
|
3207
|
-
}
|
|
3208
|
-
]
|
|
3209
|
-
}
|
|
3210
|
-
]
|
|
3211
|
-
}
|
|
3212
|
-
]
|
|
3213
|
-
},
|
|
3214
|
-
{
|
|
3215
|
-
"type": "element",
|
|
3216
|
-
"name": "Chapitre",
|
|
3217
|
-
"children": [
|
|
3218
|
-
{
|
|
3219
|
-
"type": "element",
|
|
3220
|
-
"name": "Titre",
|
|
3221
|
-
"children": [
|
|
3222
|
-
{
|
|
3223
|
-
"type": "element",
|
|
3224
|
-
"name": "Paragraphe",
|
|
3225
|
-
"children": [
|
|
3226
|
-
{
|
|
3227
|
-
"type": "text",
|
|
3228
|
-
"text": "Vocabulaire utile"
|
|
3229
|
-
}
|
|
3230
|
-
]
|
|
3231
|
-
}
|
|
3232
|
-
]
|
|
3233
|
-
},
|
|
3234
|
-
{
|
|
3235
|
-
"type": "element",
|
|
3236
|
-
"name": "Paragraphe",
|
|
3237
|
-
"children": [
|
|
3238
|
-
{
|
|
3239
|
-
"type": "text",
|
|
3240
|
-
"text": "Nous avons choisi une liste de quelques mots avec les définitions qui leur correspondent pour mieux comprendre le régime social d'un micro-entrepreneur :"
|
|
3241
|
-
}
|
|
3242
|
-
]
|
|
3243
|
-
},
|
|
3244
|
-
{
|
|
3245
|
-
"type": "element",
|
|
3246
|
-
"name": "Liste",
|
|
3247
|
-
"attributes": {
|
|
3248
|
-
"type": "puce"
|
|
3249
|
-
},
|
|
3250
|
-
"children": [
|
|
3251
|
-
{
|
|
3252
|
-
"type": "element",
|
|
3253
|
-
"name": "Item",
|
|
3254
|
-
"children": [
|
|
3255
|
-
{
|
|
3256
|
-
"type": "element",
|
|
3257
|
-
"name": "Paragraphe",
|
|
3258
|
-
"children": [
|
|
3259
|
-
{
|
|
3260
|
-
"type": "element",
|
|
3261
|
-
"name": "MiseEnEvidence",
|
|
3262
|
-
"children": [
|
|
3263
|
-
{
|
|
3264
|
-
"type": "text",
|
|
3265
|
-
"text": "Abattement"
|
|
3266
|
-
}
|
|
3267
|
-
]
|
|
3268
|
-
},
|
|
3269
|
-
{
|
|
3270
|
-
"type": "text",
|
|
3271
|
-
"text": " : réduction forfaitaire ou proportionnelle appliquée sur la base de calcul d'un impôt (revenus, valeur d'un bien, etc.)"
|
|
3272
|
-
}
|
|
3273
|
-
]
|
|
3274
|
-
}
|
|
3275
|
-
]
|
|
3276
|
-
},
|
|
3277
|
-
{
|
|
3278
|
-
"type": "element",
|
|
3279
|
-
"name": "Item",
|
|
3280
|
-
"children": [
|
|
3281
|
-
{
|
|
3282
|
-
"type": "element",
|
|
3283
|
-
"name": "Paragraphe",
|
|
3284
|
-
"children": [
|
|
3285
|
-
{
|
|
3286
|
-
"type": "element",
|
|
3287
|
-
"name": "MiseEnEvidence",
|
|
3288
|
-
"children": [
|
|
3289
|
-
{
|
|
3290
|
-
"type": "text",
|
|
3291
|
-
"text": "Assiette "
|
|
3292
|
-
}
|
|
3293
|
-
]
|
|
3294
|
-
},
|
|
3295
|
-
{
|
|
3296
|
-
"type": "text",
|
|
3297
|
-
"text": ": base sur laquelle sont appliqués les différentes taux de cotisations et contributions sociales"
|
|
3298
|
-
}
|
|
3299
|
-
]
|
|
3300
|
-
}
|
|
3301
|
-
]
|
|
3302
|
-
},
|
|
3303
|
-
{
|
|
3304
|
-
"type": "element",
|
|
3305
|
-
"name": "Item",
|
|
3306
|
-
"children": [
|
|
3307
|
-
{
|
|
3308
|
-
"type": "element",
|
|
3309
|
-
"name": "Paragraphe",
|
|
3310
|
-
"children": [
|
|
3311
|
-
{
|
|
3312
|
-
"type": "element",
|
|
3313
|
-
"name": "MiseEnEvidence",
|
|
3314
|
-
"children": [
|
|
3315
|
-
{
|
|
3316
|
-
"type": "text",
|
|
3317
|
-
"text": "Contribution "
|
|
3318
|
-
}
|
|
3319
|
-
]
|
|
3320
|
-
},
|
|
3321
|
-
{
|
|
3322
|
-
"type": "text",
|
|
3323
|
-
"text": ": sortes d'impôts destinés à financer le système de protection sociale (ex : "
|
|
3324
|
-
},
|
|
3325
|
-
{
|
|
3326
|
-
"type": "element",
|
|
3327
|
-
"name": "LienInterne",
|
|
3328
|
-
"attributes": {
|
|
3329
|
-
"LienPublication": "R31257",
|
|
3330
|
-
"type": "Sigle"
|
|
3331
|
-
},
|
|
3332
|
-
"children": [
|
|
3333
|
-
{
|
|
3334
|
-
"type": "text",
|
|
3335
|
-
"text": "CSG"
|
|
3336
|
-
}
|
|
3337
|
-
]
|
|
3338
|
-
},
|
|
3339
|
-
{
|
|
3340
|
-
"type": "text",
|
|
3341
|
-
"text": " et "
|
|
3342
|
-
},
|
|
3343
|
-
{
|
|
3344
|
-
"type": "element",
|
|
3345
|
-
"name": "LienInterne",
|
|
3346
|
-
"attributes": {
|
|
3347
|
-
"LienPublication": "R31258",
|
|
3348
|
-
"type": "Sigle"
|
|
3349
|
-
},
|
|
3350
|
-
"children": [
|
|
3351
|
-
{
|
|
3352
|
-
"type": "text",
|
|
3353
|
-
"text": "CRDS"
|
|
3354
|
-
}
|
|
3355
|
-
]
|
|
3356
|
-
},
|
|
3357
|
-
{
|
|
3358
|
-
"type": "text",
|
|
3359
|
-
"text": ")"
|
|
3360
|
-
}
|
|
3361
|
-
]
|
|
3362
|
-
}
|
|
3363
|
-
]
|
|
3364
|
-
},
|
|
3365
|
-
{
|
|
3366
|
-
"type": "element",
|
|
3367
|
-
"name": "Item",
|
|
3368
|
-
"children": [
|
|
3369
|
-
{
|
|
3370
|
-
"type": "element",
|
|
3371
|
-
"name": "Paragraphe",
|
|
3372
|
-
"children": [
|
|
3373
|
-
{
|
|
3374
|
-
"type": "element",
|
|
3375
|
-
"name": "MiseEnEvidence",
|
|
3376
|
-
"children": [
|
|
3377
|
-
{
|
|
3378
|
-
"type": "text",
|
|
3379
|
-
"text": "Cotisation sociale "
|
|
3380
|
-
}
|
|
3381
|
-
]
|
|
3382
|
-
},
|
|
3383
|
-
{
|
|
3384
|
-
"type": "text",
|
|
3385
|
-
"text": ": prélèvement obligatoire qui ouvre droit à des prestations sociales."
|
|
3386
|
-
}
|
|
3387
|
-
]
|
|
3388
|
-
}
|
|
3389
|
-
]
|
|
3390
|
-
},
|
|
3391
|
-
{
|
|
3392
|
-
"type": "element",
|
|
3393
|
-
"name": "Item",
|
|
3394
|
-
"children": [
|
|
3395
|
-
{
|
|
3396
|
-
"type": "element",
|
|
3397
|
-
"name": "Paragraphe",
|
|
3398
|
-
"children": [
|
|
3399
|
-
{
|
|
3400
|
-
"type": "element",
|
|
3401
|
-
"name": "MiseEnEvidence",
|
|
3402
|
-
"children": [
|
|
3403
|
-
{
|
|
3404
|
-
"type": "text",
|
|
3405
|
-
"text": "Décote"
|
|
3406
|
-
}
|
|
3407
|
-
]
|
|
3408
|
-
},
|
|
3409
|
-
{
|
|
3410
|
-
"type": "text",
|
|
3411
|
-
"text": " : mécanisme de réduction des cotisations et contributions sociales"
|
|
3412
|
-
}
|
|
3413
|
-
]
|
|
3414
|
-
}
|
|
3415
|
-
]
|
|
3416
|
-
},
|
|
3417
|
-
{
|
|
3418
|
-
"type": "element",
|
|
3419
|
-
"name": "Item",
|
|
3420
|
-
"children": [
|
|
3421
|
-
{
|
|
3422
|
-
"type": "element",
|
|
3423
|
-
"name": "Paragraphe",
|
|
3424
|
-
"children": [
|
|
3425
|
-
{
|
|
3426
|
-
"type": "element",
|
|
3427
|
-
"name": "MiseEnEvidence",
|
|
3428
|
-
"children": [
|
|
3429
|
-
{
|
|
3430
|
-
"type": "text",
|
|
3431
|
-
"text": "Déclaration sociale nominative (DSN) "
|
|
3432
|
-
}
|
|
3433
|
-
]
|
|
3434
|
-
},
|
|
3435
|
-
{
|
|
3436
|
-
"type": "text",
|
|
3437
|
-
"text": ": déclaration en ligne obligatoire pour les employeurs, produite tous les mois à partir de la fiche de paie et regroupant toutes les informations intéressant les organismes de sécurité sociale et aux impôts."
|
|
3438
|
-
}
|
|
3439
|
-
]
|
|
3440
|
-
}
|
|
3441
|
-
]
|
|
3442
|
-
},
|
|
3443
|
-
{
|
|
3444
|
-
"type": "element",
|
|
3445
|
-
"name": "Item",
|
|
3446
|
-
"children": [
|
|
3447
|
-
{
|
|
3448
|
-
"type": "element",
|
|
3449
|
-
"name": "Paragraphe",
|
|
3450
|
-
"children": [
|
|
3451
|
-
{
|
|
3452
|
-
"type": "element",
|
|
3453
|
-
"name": "MiseEnEvidence",
|
|
3454
|
-
"children": [
|
|
3455
|
-
{
|
|
3456
|
-
"type": "text",
|
|
3457
|
-
"text": "Exonération "
|
|
3458
|
-
}
|
|
3459
|
-
]
|
|
3460
|
-
},
|
|
3461
|
-
{
|
|
3462
|
-
"type": "text",
|
|
3463
|
-
"text": ": dispense du paiement d'une ou plusieurs cotisations et/ou contributions sociales"
|
|
3464
|
-
}
|
|
3465
|
-
]
|
|
3466
|
-
}
|
|
3467
|
-
]
|
|
3468
|
-
},
|
|
3469
|
-
{
|
|
3470
|
-
"type": "element",
|
|
3471
|
-
"name": "Item",
|
|
3472
|
-
"children": [
|
|
3473
|
-
{
|
|
3474
|
-
"type": "element",
|
|
3475
|
-
"name": "Paragraphe",
|
|
3476
|
-
"children": [
|
|
3477
|
-
{
|
|
3478
|
-
"type": "element",
|
|
3479
|
-
"name": "MiseEnEvidence",
|
|
3480
|
-
"children": [
|
|
3481
|
-
{
|
|
3482
|
-
"type": "text",
|
|
3483
|
-
"text": "Indemnités journalières "
|
|
3484
|
-
}
|
|
3485
|
-
]
|
|
3486
|
-
},
|
|
3487
|
-
{
|
|
3488
|
-
"type": "text",
|
|
3489
|
-
"text": ": somme d'argent versée au salarié par la sécurité sociale en cas d'accident, de maladie ou de maternité"
|
|
3490
|
-
}
|
|
3491
|
-
]
|
|
3492
|
-
}
|
|
3493
|
-
]
|
|
3494
|
-
},
|
|
3495
|
-
{
|
|
3496
|
-
"type": "element",
|
|
3497
|
-
"name": "Item",
|
|
3498
|
-
"children": [
|
|
3499
|
-
{
|
|
3500
|
-
"type": "element",
|
|
3501
|
-
"name": "Paragraphe",
|
|
3502
|
-
"children": [
|
|
3503
|
-
{
|
|
3504
|
-
"type": "element",
|
|
3505
|
-
"name": "MiseEnEvidence",
|
|
3506
|
-
"children": [
|
|
3507
|
-
{
|
|
3508
|
-
"type": "text",
|
|
3509
|
-
"text": "Part patronale "
|
|
3510
|
-
}
|
|
3511
|
-
]
|
|
3512
|
-
},
|
|
3513
|
-
{
|
|
3514
|
-
"type": "text",
|
|
3515
|
-
"text": ": cotisations et contributions sociales à la charge de l'employeur"
|
|
3516
|
-
}
|
|
3517
|
-
]
|
|
3518
|
-
}
|
|
3519
|
-
]
|
|
3520
|
-
},
|
|
3521
|
-
{
|
|
3522
|
-
"type": "element",
|
|
3523
|
-
"name": "Item",
|
|
3524
|
-
"children": [
|
|
3525
|
-
{
|
|
3526
|
-
"type": "element",
|
|
3527
|
-
"name": "Paragraphe",
|
|
3528
|
-
"children": [
|
|
3529
|
-
{
|
|
3530
|
-
"type": "element",
|
|
3531
|
-
"name": "MiseEnEvidence",
|
|
3532
|
-
"children": [
|
|
3533
|
-
{
|
|
3534
|
-
"type": "text",
|
|
3535
|
-
"text": "Part salariale "
|
|
3536
|
-
}
|
|
3537
|
-
]
|
|
3538
|
-
},
|
|
3539
|
-
{
|
|
3540
|
-
"type": "text",
|
|
3541
|
-
"text": ": cotisations et contributions sociales à la charge du salariés"
|
|
3542
|
-
}
|
|
3543
|
-
]
|
|
3544
|
-
}
|
|
3545
|
-
]
|
|
3546
|
-
},
|
|
3547
|
-
{
|
|
3548
|
-
"type": "element",
|
|
3549
|
-
"name": "Item",
|
|
3550
|
-
"children": [
|
|
3551
|
-
{
|
|
3552
|
-
"type": "element",
|
|
3553
|
-
"name": "Paragraphe",
|
|
3554
|
-
"children": [
|
|
3555
|
-
{
|
|
3556
|
-
"type": "element",
|
|
3557
|
-
"name": "MiseEnEvidence",
|
|
3558
|
-
"children": [
|
|
3559
|
-
{
|
|
3560
|
-
"type": "text",
|
|
3561
|
-
"text": "Redevable "
|
|
3562
|
-
}
|
|
3563
|
-
]
|
|
3564
|
-
},
|
|
3565
|
-
{
|
|
3566
|
-
"type": "text",
|
|
3567
|
-
"text": ": entreprise qui doit payer une cotisation ou une contribution sociale et qui ne l'a pas encore fait"
|
|
3568
|
-
}
|
|
3569
|
-
]
|
|
3570
|
-
}
|
|
3571
|
-
]
|
|
3150
|
+
"type": "text",
|
|
3151
|
+
"text": "), la contribution au remboursement de la dette sociale ("
|
|
3572
3152
|
},
|
|
3573
3153
|
{
|
|
3574
3154
|
"type": "element",
|
|
3575
|
-
"name": "
|
|
3155
|
+
"name": "LienInterne",
|
|
3156
|
+
"attributes": {
|
|
3157
|
+
"LienPublication": "R31258",
|
|
3158
|
+
"type": "Sigle"
|
|
3159
|
+
},
|
|
3576
3160
|
"children": [
|
|
3577
3161
|
{
|
|
3578
|
-
"type": "
|
|
3579
|
-
"
|
|
3580
|
-
"children": [
|
|
3581
|
-
{
|
|
3582
|
-
"type": "element",
|
|
3583
|
-
"name": "MiseEnEvidence",
|
|
3584
|
-
"children": [
|
|
3585
|
-
{
|
|
3586
|
-
"type": "text",
|
|
3587
|
-
"text": "Régime micro-social"
|
|
3588
|
-
}
|
|
3589
|
-
]
|
|
3590
|
-
},
|
|
3591
|
-
{
|
|
3592
|
-
"type": "text",
|
|
3593
|
-
"text": " : régime social simplifié réservé aux micro-entrepreneurs"
|
|
3594
|
-
}
|
|
3595
|
-
]
|
|
3162
|
+
"type": "text",
|
|
3163
|
+
"text": "CRDS"
|
|
3596
3164
|
}
|
|
3597
3165
|
]
|
|
3166
|
+
},
|
|
3167
|
+
{
|
|
3168
|
+
"type": "text",
|
|
3169
|
+
"text": "), la cotisation chômage et la cotisation de retraite complémentaire."
|
|
3598
3170
|
}
|
|
3599
3171
|
]
|
|
3600
3172
|
},
|
|
3601
3173
|
{
|
|
3602
3174
|
"type": "element",
|
|
3603
|
-
"name": "
|
|
3175
|
+
"name": "Paragraphe",
|
|
3176
|
+
"children": [
|
|
3177
|
+
{
|
|
3178
|
+
"type": "text",
|
|
3179
|
+
"text": "Pour faire une estimation du montant des cotisations sociales à payer lors de l'embauche d'un salarié :"
|
|
3180
|
+
}
|
|
3181
|
+
]
|
|
3182
|
+
},
|
|
3183
|
+
{
|
|
3184
|
+
"type": "element",
|
|
3185
|
+
"name": "ServiceEnLigne",
|
|
3186
|
+
"attributes": {
|
|
3187
|
+
"ID": "R43860",
|
|
3188
|
+
"URL": "https://www.urssaf.fr/accueil/outils-documentation/simulateurs/cotisations-employeur.html",
|
|
3189
|
+
"audience": "Professionnels",
|
|
3190
|
+
"type": "Simulateur"
|
|
3191
|
+
},
|
|
3604
3192
|
"children": [
|
|
3605
3193
|
{
|
|
3606
3194
|
"type": "element",
|
|
@@ -3608,146 +3196,20 @@
|
|
|
3608
3196
|
"children": [
|
|
3609
3197
|
{
|
|
3610
3198
|
"type": "text",
|
|
3611
|
-
"text": "
|
|
3199
|
+
"text": "Calculer les cotisations sociales pour l'embauche d'un salarié et sa rémunération à prévoir"
|
|
3612
3200
|
}
|
|
3613
3201
|
]
|
|
3614
3202
|
},
|
|
3615
3203
|
{
|
|
3616
3204
|
"type": "element",
|
|
3617
|
-
"name": "
|
|
3205
|
+
"name": "Source",
|
|
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|
"attributes": {
|
|
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|
-
"
|
|
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|
+
"ID": "R30863"
|
|
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|
},
|
|
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3209
|
"children": [
|
|
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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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"children": [
|
|
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|
-
{
|
|
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|
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"type": "element",
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
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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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|
-
{
|
|
3635
|
-
"type": "text",
|
|
3636
|
-
"text": "Frais réels "
|
|
3637
|
-
}
|
|
3638
|
-
]
|
|
3639
|
-
},
|
|
3640
|
-
{
|
|
3641
|
-
"type": "text",
|
|
3642
|
-
"text": ": ensemble des dépenses engagées par un salarié ou un dirigeant pour son activité professionnelle (repas, trajets quotidiens....)"
|
|
3643
|
-
}
|
|
3644
|
-
]
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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": "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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|
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"children": [
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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": [
|
|
3660
|
-
{
|
|
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|
-
"type": "text",
|
|
3662
|
-
"text": "Masse salariale "
|
|
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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": "text",
|
|
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|
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"text": ": cumul des rémunérations brutes des salariés d'un établissement"
|
|
3669
|
-
}
|
|
3670
|
-
]
|
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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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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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"type": "element",
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"name": "MiseEnEvidence",
|
|
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|
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
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"text": "Organisme de recouvrement"
|
|
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|
-
}
|
|
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|
-
]
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
3694
|
-
"text": " : organisme chargé de recevoir le paiement des cotisations (par exemple, l'Urssaf)"
|
|
3695
|
-
}
|
|
3696
|
-
]
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}
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},
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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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"type": "element",
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"name": "Paragraphe",
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"children": [
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|
-
{
|
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-
"type": "element",
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"name": "MiseEnEvidence",
|
|
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|
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
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"text": "Rémunération brute"
|
|
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|
-
}
|
|
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|
-
]
|
|
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|
-
},
|
|
3718
|
-
{
|
|
3719
|
-
"type": "text",
|
|
3720
|
-
"text": " : intégralité des sommes perçues par un salarié au titre de son contrat de travail avant la déduction des cotisations et contributions sociales indépendantes"
|
|
3721
|
-
}
|
|
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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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"children": [
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|
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|
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{
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"type": "element",
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"name": "Paragraphe",
|
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|
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"children": [
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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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|
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": "Versement en lieu unique (VLU)"
|
|
3741
|
-
}
|
|
3742
|
-
]
|
|
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|
-
},
|
|
3744
|
-
{
|
|
3745
|
-
"type": "text",
|
|
3746
|
-
"text": " : système permettant de verser toutes les cotisations et contributions sociales dues par l'employeur en un seul versement auprès de l'Urssaf"
|
|
3747
|
-
}
|
|
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|
-
]
|
|
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|
-
}
|
|
3750
|
-
]
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Urssaf"
|
|
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3213
|
}
|
|
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|
]
|
|
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|
}
|
|
@@ -3757,6 +3219,79 @@
|
|
|
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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": "Reference",
|
|
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|
+
"attributes": {
|
|
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|
+
"type": "Texte de référence",
|
|
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|
+
"URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000037051840/",
|
|
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|
+
"ID": "R14626"
|
|
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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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|
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|
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"type": "element",
|
|
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|
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"name": "Titre",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
3236
|
+
"type": "text",
|
|
3237
|
+
"text": "Code de la sécurité sociale : articles L613-7 à L613-10"
|
|
3238
|
+
}
|
|
3239
|
+
]
|
|
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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": "Complement",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
3246
|
+
"type": "text",
|
|
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|
+
"text": "Régime micro-social"
|
|
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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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"name": "Reference",
|
|
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|
+
"attributes": {
|
|
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|
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"type": "Texte de référence",
|
|
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|
+
"URL": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006073189/LEGISCTA000006173706",
|
|
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|
+
"ID": "R18008"
|
|
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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": "element",
|
|
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|
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"name": "Titre",
|
|
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|
+
"children": [
|
|
3266
|
+
{
|
|
3267
|
+
"type": "text",
|
|
3268
|
+
"text": "Code de la sécurité sociale : articles R613-7 à R613-16"
|
|
3269
|
+
}
|
|
3270
|
+
]
|
|
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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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"attributes": {
|
|
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|
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"type": "Texte de référence",
|
|
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|
+
"URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046714712",
|
|
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|
+
"ID": "R73501"
|
|
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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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|
|
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|
+
"children": [
|
|
3287
|
+
{
|
|
3288
|
+
"type": "text",
|
|
3289
|
+
"text": "Code de la sécurité sociale : article D613-4"
|
|
3290
|
+
}
|
|
3291
|
+
]
|
|
3292
|
+
}
|
|
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|
+
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|
|
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|
+
},
|
|
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3295
|
{
|
|
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|
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|
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|
|
@@ -3866,7 +3401,7 @@
|
|
|
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|
"type": "element",
|
|
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3402
|
"name": "Definition",
|
|
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3403
|
"attributes": {
|
|
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|
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"ID": "
|
|
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|
+
"ID": "R68972"
|
|
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|
},
|
|
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|
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|
|
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|
{
|
|
@@ -3875,7 +3410,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
3877
3412
|
"type": "text",
|
|
3878
|
-
"text": "
|
|
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|
+
"text": "Travailleur indépendant"
|
|
3879
3414
|
}
|
|
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3415
|
]
|
|
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3416
|
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|
|
@@ -3889,7 +3424,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
3891
3426
|
"type": "text",
|
|
3892
|
-
"text": "
|
|
3427
|
+
"text": "Professionnel qui exerce de manière autonome et en son nom une activité économique (commerciale, artisanale, agricole ou libérale). Il peut exercer son activité sous plusieurs formes juridiques : micro-entrepreneur, entrepreneur individuel (EI) ou société."
|
|
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3428
|
}
|
|
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3429
|
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|
|
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|
|
@@ -3901,7 +3436,7 @@
|
|
|
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|
"type": "element",
|
|
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|
"name": "Definition",
|
|
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3438
|
"attributes": {
|
|
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|
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"ID": "
|
|
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|
+
"ID": "R61663"
|
|
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|
},
|
|
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|
"children": [
|
|
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|
{
|
|
@@ -3910,7 +3445,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
3912
3447
|
"type": "text",
|
|
3913
|
-
"text": "
|
|
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|
+
"text": "Versement libératoire"
|
|
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3449
|
}
|
|
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3450
|
]
|
|
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|
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|
|
@@ -3924,7 +3459,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
|
3927
|
-
"text": "
|
|
3462
|
+
"text": "Option pouvant être prise par un micro-entrepreneur lui permettant de payer ses cotisations sociales et son impôt en un unique versement effectué auprès de l'Urssaf"
|
|
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3463
|
}
|
|
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|
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|
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|
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|
|
@@ -3936,8 +3471,8 @@
|
|
|
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|
"type": "element",
|
|
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3472
|
"name": "Abreviation",
|
|
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|
"attributes": {
|
|
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|
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"ID": "
|
|
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|
-
"type": "
|
|
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|
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"ID": "R44849",
|
|
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|
+
"type": "Sigle"
|
|
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|
},
|
|
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3477
|
"children": [
|
|
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|
{
|
|
@@ -3946,7 +3481,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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3483
|
"type": "text",
|
|
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|
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"text": "
|
|
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|
+
"text": "Urssaf"
|
|
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|
}
|
|
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|
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|
|
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|
},
|
|
@@ -3960,7 +3495,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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3497
|
"type": "text",
|
|
3963
|
-
"text": "
|
|
3498
|
+
"text": "Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales"
|
|
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3499
|
}
|
|
3965
3500
|
]
|
|
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|
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|
|
@@ -3972,8 +3507,8 @@
|
|
|
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|
"type": "element",
|
|
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|
"name": "Abreviation",
|
|
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|
"attributes": {
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|
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"ID": "
|
|
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|
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"type": "
|
|
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|
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"ID": "R53241",
|
|
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|
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"type": "Acronyme"
|
|
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|
},
|
|
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|
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|
|
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|
{
|
|
@@ -3982,7 +3517,7 @@
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
|
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|
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"text": "
|
|
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|
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"text": "Cipav"
|
|
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|
}
|
|
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|
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|
|
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|
},
|
|
@@ -3996,7 +3531,7 @@
|
|
|
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3531
|
"children": [
|
|
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3532
|
{
|
|
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3533
|
"type": "text",
|
|
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|
-
"text": "
|
|
3534
|
+
"text": "Caisse interprofessionnelle de prévoyance et d'assurance vieillesse"
|
|
4000
3535
|
}
|
|
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3536
|
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|
|
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|
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|
|
@@ -4008,7 +3543,7 @@
|
|
|
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|
"type": "element",
|
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|
"name": "Abreviation",
|
|
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|
"attributes": {
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|
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|
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"ID": "
|
|
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|
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"ID": "R31257",
|
|
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|
"type": "Sigle"
|
|
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|
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|
|
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|
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|
|
@@ -4018,7 +3553,7 @@
|
|
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|
"children": [
|
|
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3554
|
{
|
|
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3555
|
"type": "text",
|
|
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|
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"text": "
|
|
3556
|
+
"text": "CSG"
|
|
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3557
|
}
|
|
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3558
|
]
|
|
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3559
|
},
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@@ -4032,7 +3567,7 @@
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"children": [
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{
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"type": "text",
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"text": "Contribution
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+
"text": "Contribution sociale généralisée"
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}
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]
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}
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@@ -4044,7 +3579,7 @@
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"type": "element",
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"name": "Abreviation",
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"attributes": {
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"ID": "
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"ID": "R31258",
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"type": "Sigle"
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},
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"children": [
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@@ -4054,7 +3589,7 @@
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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": "CRDS"
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}
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]
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},
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@@ -4068,7 +3603,7 @@
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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": "Contribution pour le remboursement de la dette sociale"
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}
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]
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}
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