@socialgouv/fiches-vdd 2.1614.0 → 2.1616.0
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/F11966.json +1 -1
- package/data/associations/R11224.json +1 -1
- package/data/associations/index.json +254 -254
- package/data/index.json +79483 -79527
- package/data/particuliers/F1049.json +88 -96
- package/data/particuliers/F11677.json +1129 -204
- package/data/particuliers/F11966.json +1 -1
- package/data/particuliers/F12006.json +4 -4
- package/data/particuliers/F1226.json +32 -4
- package/data/particuliers/F12390.json +8 -8
- package/data/particuliers/F12544.json +3 -3
- package/data/particuliers/F12702.json +1 -1
- package/data/particuliers/F14149.json +308 -127
- package/data/particuliers/F14202.json +10 -0
- package/data/particuliers/F15133.json +153 -96
- package/data/particuliers/F1526.json +6 -6
- package/data/particuliers/F15292.json +3 -3
- package/data/particuliers/F15973.json +29 -1
- package/data/particuliers/F16140.json +1 -1
- package/data/particuliers/F16920.json +1 -1
- package/data/particuliers/F17047.json +1 -1
- package/data/particuliers/F17365.json +1 -1
- package/data/particuliers/F17578.json +1 -1
- package/data/particuliers/F17669.json +1 -1
- package/data/particuliers/F1986.json +1 -1
- package/data/particuliers/F2073.json +1 -1
- package/data/particuliers/F21613.json +3 -3
- package/data/particuliers/F22395.json +2 -2
- package/data/particuliers/F2274.json +3 -3
- package/data/particuliers/F2517.json +46 -4
- package/data/particuliers/F2794.json +60 -164
- package/data/particuliers/F2825.json +1 -1
- package/data/particuliers/F2828.json +1 -1
- package/data/particuliers/F2832.json +1 -1
- package/data/particuliers/F2833.json +1 -1
- package/data/particuliers/F31083.json +1 -1
- package/data/particuliers/F3131.json +1 -1
- package/data/particuliers/F31473.json +6 -6
- package/data/particuliers/F3153.json +19 -208
- package/data/particuliers/F31979.json +1705 -776
- package/data/particuliers/F32079.json +3 -3
- package/data/particuliers/F32235.json +865 -301
- package/data/particuliers/F32239.json +33 -1
- package/data/particuliers/F32512.json +2 -2
- package/data/particuliers/F32575.json +33 -1
- package/data/particuliers/F33655.json +1 -1
- package/data/particuliers/F33694.json +169 -184
- package/data/particuliers/F33818.json +1 -1
- package/data/particuliers/F33891.json +3 -3
- package/data/particuliers/F33954.json +39 -7
- package/data/particuliers/F34124.json +33 -1
- package/data/particuliers/F34339.json +1 -1
- package/data/particuliers/F35001.json +6 -6
- package/data/particuliers/F35083.json +1 -1
- package/data/particuliers/F35578.json +2 -2
- package/data/particuliers/F35947.json +0 -76
- package/data/particuliers/F35950.json +0 -38
- package/data/particuliers/F37904.json +3 -3
- package/data/particuliers/F72.json +1 -1
- package/data/particuliers/F720.json +5 -5
- package/data/particuliers/F868.json +1 -1
- package/data/particuliers/N19681.json +3 -3
- package/data/particuliers/N31125.json +0 -35
- package/data/particuliers/N31126.json +3 -3
- package/data/particuliers/N321.json +1 -1
- package/data/particuliers/R11224.json +1 -1
- package/data/particuliers/R19258.json +5 -5
- package/data/particuliers/R33004.json +1 -1
- package/data/particuliers/R36030.json +0 -34
- package/data/particuliers/R50509.json +22 -294
- package/data/particuliers/R50597.json +0 -38
- package/data/particuliers/R55376.json +5 -5
- package/data/particuliers/R56352.json +1 -1
- package/data/particuliers/R67361.json +1 -1
- package/data/particuliers/R68090.json +5 -5
- package/data/particuliers/R68188.json +0 -50
- package/data/particuliers/R69303.json +4 -4
- package/data/particuliers/R69304.json +4 -4
- package/data/particuliers/{R13614.json → R75199.json} +51 -84
- package/data/particuliers/index.json +5432 -5433
- package/data/professionnels/F11677.json +1129 -204
- package/data/professionnels/F15204.json +1 -1
- package/data/professionnels/F17047.json +1 -1
- package/data/professionnels/F17485.json +1 -1
- package/data/professionnels/F17578.json +1 -1
- package/data/professionnels/F17669.json +1 -1
- package/data/professionnels/F20559.json +1 -1
- package/data/professionnels/F21006.json +1 -1
- package/data/professionnels/F21209.json +3 -4
- package/data/professionnels/F23258.json +2 -2
- package/data/professionnels/F23267.json +13 -0
- package/data/professionnels/F23371.json +1 -1
- package/data/professionnels/F23556.json +1 -1
- package/data/professionnels/F23575.json +596 -25
- package/data/professionnels/F24542.json +2042 -1068
- package/data/professionnels/F31233.json +2383 -12681
- package/data/professionnels/F3131.json +1 -1
- package/data/professionnels/F31326.json +1 -1
- package/data/professionnels/F31461.json +4 -4
- package/data/professionnels/F32049.json +1 -1
- package/data/professionnels/F32101.json +749 -682
- package/data/professionnels/F32154.json +1 -1
- package/data/professionnels/F33368.json +6 -6
- package/data/professionnels/F33794.json +2 -2
- package/data/professionnels/F34547.json +1 -1
- package/data/professionnels/F34671.json +1 -1
- package/data/professionnels/F35391.json +1 -1
- package/data/professionnels/F35939.json +4 -4
- package/data/professionnels/F35952.json +2 -2
- package/data/professionnels/F35965.json +2 -2
- package/data/professionnels/F35992.json +489 -26
- package/data/professionnels/F35993.json +489 -26
- package/data/professionnels/F35994.json +489 -26
- package/data/professionnels/F35995.json +489 -26
- package/data/professionnels/F35997.json +489 -26
- package/data/professionnels/F36006.json +2180 -312
- package/data/professionnels/F36119.json +2 -2
- package/data/professionnels/F36203.json +524 -74
- package/data/professionnels/F36210.json +636 -100
- package/data/professionnels/F36211.json +635 -99
- package/data/professionnels/F36212.json +2189 -491
- package/data/professionnels/F36220.json +1 -1
- package/data/professionnels/F36708.json +7 -7
- package/data/professionnels/F37195.json +489 -26
- package/data/professionnels/F37196.json +489 -26
- package/data/professionnels/F37197.json +489 -26
- package/data/professionnels/F37199.json +489 -26
- package/data/professionnels/F37200.json +489 -26
- package/data/professionnels/F37832.json +1 -1
- package/data/professionnels/F38152.json +1990 -9171
- package/data/professionnels/F38231.json +1 -1
- package/data/professionnels/F38501.json +1 -1
- package/data/professionnels/F38564.json +2773 -758
- package/data/professionnels/F38670.json +1 -1
- package/data/professionnels/N13345.json +3 -3
- package/data/professionnels/N13442.json +0 -55
- package/data/professionnels/N13445.json +1 -1
- package/data/professionnels/N23456.json +1 -1
- package/data/professionnels/N23663.json +1 -1
- package/data/professionnels/N32579.json +1 -1
- package/data/professionnels/R10214.json +5 -4
- package/data/professionnels/R14339.json +1 -1
- package/data/professionnels/R14341.json +1 -1
- package/data/professionnels/R14342.json +1 -1
- package/data/professionnels/R18373.json +3 -3
- package/data/professionnels/R19258.json +5 -5
- package/data/professionnels/R42699.json +2 -2
- package/data/professionnels/R45508.json +1 -17
- package/data/professionnels/R49617.json +18 -2
- package/data/professionnels/R50597.json +0 -38
- package/data/professionnels/R55376.json +5 -5
- package/data/professionnels/R56352.json +1 -1
- package/data/professionnels/R56385.json +1 -1
- package/data/professionnels/R60444.json +11 -63
- package/data/professionnels/R68090.json +5 -5
- package/data/professionnels/R70307.json +0 -34
- package/data/professionnels/{R21801.json → R75199.json} +90 -26
- package/data/professionnels/index.json +2534 -2535
- package/package.json +1 -1
- package/data/particuliers/R62140.json +0 -456
- package/data/professionnels/R43901.json +0 -432
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"text": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042912368/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042869479/, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006185779/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072050/LEGISCTA000006160702, https://boss.gouv.fr/portail/accueil/allegements-et-exonerations/allegements-generaux.html#titre-chapitre-1--la-reduction-general-section-2---determination-du-mon-ii-calcul-du-montant-de-la-reduc-a-formule-de-calcul-de-la-reduct, https://www.legifrance.gouv.fr/
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"text": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042912368/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042869479/, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006185779/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072050/LEGISCTA000006160702, https://boss.gouv.fr/portail/accueil/allegements-et-exonerations/allegements-generaux.html#titre-chapitre-1--la-reduction-general-section-2---determination-du-mon-ii-calcul-du-montant-de-la-reduc-a-formule-de-calcul-de-la-reduct, https://www.legifrance.gouv.fr/loda/id/JORFTEXT000038829574, https://www.conseil-etat.fr/fr/arianeweb/CE/decision/2020-11-25/434920"
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"text": "Le dispositif de réduction générale de cotisations patronales permet à l'employeur de baisser le montant de ses cotisations. Depuis le 1"
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"text": " janvier 2026, le dispositif d’allègement des cotisations est renommé « réduction générale dégressive unique » (RGDU). Cette réduction est "
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+
"text": " (le Smic mensuel brut est égal à "
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{
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|
"type": "element",
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@@ -617,132 +587,55 @@
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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": "1 823,03 €"
|
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|
}
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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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-
]
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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": "La réduction est :"
|
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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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|
+
"text": " en 2026). Pour une rémunération comprise entre le Smic et moins de 3 Smic, la "
|
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|
+
},
|
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647
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|
{
|
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648
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|
"type": "element",
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|
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"name": "
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"name": "MiseEnEvidence",
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|
"children": [
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|
{
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|
-
"type": "
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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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|
-
"text": "maximale au niveau du Smic"
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|
-
}
|
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659
|
-
]
|
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|
+
"type": "text",
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+
"text": "réduction"
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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": " est "
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|
+
},
|
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612
|
{
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|
"type": "element",
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|
-
"name": "
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+
"name": "MiseEnEvidence",
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|
"children": [
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|
{
|
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|
-
"type": "
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|
-
"
|
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|
-
"children": [
|
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|
-
{
|
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672
|
-
"type": "text",
|
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673
|
-
"text": "dégressive jusqu’à son point de sortie (rémunération inférieure à 3 Smic) entre le montant maximal d’exonération ("
|
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674
|
-
},
|
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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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679
|
-
{
|
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680
|
-
"type": "text",
|
|
681
|
-
"text": "39,73 %"
|
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682
|
-
}
|
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683
|
-
]
|
|
684
|
-
},
|
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|
-
{
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|
-
"type": "text",
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"text": " ou "
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-
},
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689
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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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693
|
-
{
|
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694
|
-
"type": "text",
|
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|
-
"text": "40,13 %"
|
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|
-
}
|
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|
-
]
|
|
698
|
-
},
|
|
699
|
-
{
|
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|
-
"type": "text",
|
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|
-
"text": ") et le seuil minimal d’exonération ("
|
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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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707
|
-
{
|
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708
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-
"type": "text",
|
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|
-
"text": "2 %"
|
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|
-
}
|
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|
-
]
|
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712
|
-
},
|
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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": "dégressive"
|
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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’allègement de cotisations "
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+
},
|
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|
{
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|
"type": "element",
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|
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"name": "
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|
+
"name": "MiseEnEvidence",
|
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|
"children": [
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|
{
|
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-
"type": "
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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": "nulle à partir de 3 Smic."
|
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|
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}
|
|
733
|
-
]
|
|
631
|
+
"type": "text",
|
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|
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"text": "ne s’applique plus à partir d’une rémunération égale à 3 Smic"
|
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734
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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": "Paragraphe",
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"children": [
|
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+
},
|
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|
{
|
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|
"type": "text",
|
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"text": "
|
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|
+
"text": "."
|
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|
}
|
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|
]
|
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748
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|
}
|
|
@@ -752,86 +645,119 @@
|
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},
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{
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"type": "element",
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"name": "
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"name": "Texte",
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|
"children": [
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|
{
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|
"type": "element",
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"name": "
|
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|
+
"name": "ANoter",
|
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|
"children": [
|
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+
{
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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": "À noter"
|
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|
+
}
|
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|
+
]
|
|
663
|
+
},
|
|
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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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|
+
{
|
|
669
|
+
"type": "text",
|
|
670
|
+
"text": "Les taux réduits des cotisations d’assurance maladie et d’allocations familiales, qui existaient avant la réforme des allègements généraux de cotisations patronales, sont supprimés."
|
|
671
|
+
}
|
|
672
|
+
]
|
|
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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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|
{
|
|
766
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|
"type": "text",
|
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767
|
-
"text": "
|
|
680
|
+
"text": "Ils sont maintenus seulement pour les bénéficiaires d’exonérations spécifiques dégressives (employeurs des départements et régions d’outre-mer (dites « Lodeom »), dispositif pour l’embauche de travailleurs occasionnels et de demandeurs d’emploi dans le secteur agricole (TO-DE), "
|
|
768
681
|
},
|
|
769
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|
{
|
|
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|
"type": "element",
|
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|
-
"name": "
|
|
684
|
+
"name": "LienInterne",
|
|
685
|
+
"attributes": {
|
|
686
|
+
"LienPublication": "R64472",
|
|
687
|
+
"type": "Sigle"
|
|
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|
+
},
|
|
772
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|
"children": [
|
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|
{
|
|
774
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|
"type": "text",
|
|
775
|
-
"text": "
|
|
692
|
+
"text": "AADPA"
|
|
776
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|
}
|
|
777
694
|
]
|
|
778
695
|
},
|
|
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|
{
|
|
780
697
|
"type": "text",
|
|
781
|
-
"text": "
|
|
698
|
+
"text": " et exonérations zonées - "
|
|
782
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|
},
|
|
783
700
|
{
|
|
784
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|
"type": "element",
|
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|
-
"name": "
|
|
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|
+
"name": "LienInterne",
|
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|
+
"attributes": {
|
|
704
|
+
"LienPublication": "F31177",
|
|
705
|
+
"type": "Fiche d'information conditionnée",
|
|
706
|
+
"audience": "Professionnels"
|
|
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|
+
},
|
|
786
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|
"children": [
|
|
787
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|
{
|
|
788
710
|
"type": "text",
|
|
789
|
-
"text": "
|
|
711
|
+
"text": "ZRD"
|
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790
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|
}
|
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791
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|
]
|
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792
714
|
},
|
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|
{
|
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|
"type": "text",
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|
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"text": "
|
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|
+
"text": ", "
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|
},
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|
{
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|
"type": "element",
|
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"name": "
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"name": "LienInterne",
|
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|
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"attributes": {
|
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|
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"LienPublication": "F31048",
|
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|
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"type": "Fiche d'information conditionnée",
|
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|
+
"audience": "Professionnels"
|
|
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|
+
},
|
|
800
727
|
"children": [
|
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728
|
{
|
|
802
729
|
"type": "text",
|
|
803
|
-
"text": "
|
|
730
|
+
"text": "ZFRR"
|
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731
|
}
|
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732
|
]
|
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806
733
|
},
|
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|
{
|
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808
735
|
"type": "text",
|
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|
-
"text": "
|
|
736
|
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"text": " et "
|
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810
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|
},
|
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811
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|
{
|
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|
"type": "element",
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"name": "
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|
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"name": "LienInterne",
|
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"attributes": {
|
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|
+
"LienPublication": "F31149",
|
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"type": "Fiche d'information conditionnée",
|
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|
+
"audience": "Professionnels"
|
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|
+
},
|
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|
"children": [
|
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|
{
|
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816
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|
"type": "text",
|
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|
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"text": "
|
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749
|
+
"text": "ZFU"
|
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|
}
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]
|
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820
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|
},
|
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"text": ")."
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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": "Texte",
|
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"children": [
|
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+
},
|
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{
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|
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|
|
@@ -923,23 +849,7 @@
|
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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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|
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]
|
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},
|
|
932
|
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{
|
|
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|
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"type": "element",
|
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"name": "TitreFlottant",
|
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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": "Paragraphe",
|
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"children": [
|
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|
-
{
|
|
941
|
-
"type": "text",
|
|
942
|
-
"text": "Condition de montant de rémunération"
|
|
852
|
+
"text": "Quelles conditions doivent être remplies ?"
|
|
943
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|
}
|
|
944
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|
]
|
|
945
855
|
}
|
|
@@ -951,15 +861,19 @@
|
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|
"children": [
|
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|
{
|
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|
"type": "text",
|
|
954
|
-
"text": "
|
|
864
|
+
"text": "La réduction peut être appliquée aux rémunérations versées aux salariés titulaires d’un contrat de travail et pour lesquels l’employeur est tenu d’adhérer à l’assurance chômage. Elle s’applique aux rémunérations inférieures à 3 "
|
|
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865
|
},
|
|
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866
|
{
|
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|
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|
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|
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"name": "
|
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|
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"name": "LienInterne",
|
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|
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"attributes": {
|
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|
+
"LienPublication": "R31127",
|
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|
+
"type": "Acronyme"
|
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|
+
},
|
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|
"children": [
|
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|
{
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961
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|
"type": "text",
|
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|
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"text": "
|
|
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|
+
"text": "Smic"
|
|
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|
}
|
|
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|
]
|
|
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|
},
|
|
@@ -971,24 +885,11 @@
|
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},
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|
{
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"type": "element",
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|
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|
-
"children": [
|
|
976
|
-
{
|
|
977
|
-
"type": "text",
|
|
978
|
-
"text": "Un salaire est concerné s'il est dans l'un des cas suivants :"
|
|
979
|
-
}
|
|
980
|
-
]
|
|
981
|
-
},
|
|
982
|
-
{
|
|
983
|
-
"type": "element",
|
|
984
|
-
"name": "Liste",
|
|
985
|
-
"attributes": {
|
|
986
|
-
"type": "puce"
|
|
987
|
-
},
|
|
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|
+
"name": "SousChapitre",
|
|
988
889
|
"children": [
|
|
989
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|
{
|
|
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}
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"type": "text",
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"text": "Tous les types de contrats sont concernés, y compris ceux à temps partiel et tous les types de "
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{
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"type": "text",
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"text": "Adhésion à l’assurance chômage"
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"text": "cotisent"
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"text": "l'assurance chômage"
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},
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"text": "Montant de rémunération"
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"text": "
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"text": "Pour que la réduction dégressive des cotisations puisse s’appliquer, le salaire doit être "
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},
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{
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"type": "text",
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"text": "inférieur à 3 fois le Smic brut"
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}
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]
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},
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{
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"text": "
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"text": "La réduction est maximale au niveau du Smic."
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"text": "À noter"
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}
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"children": [
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{
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"type": "text",
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"text": "Depuis le 1"
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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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"type": "text",
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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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{
|
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|
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"type": "text",
|
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"text": " janvier 2026, le Smic brut mensuel (base 35 heures par semaine) est fixé à "
|
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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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"text": "1 823,03 €"
|
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}
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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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]
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}
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},
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"type": "text",
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|
-
"text": "
|
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+
"text": "La réduction générale dégressive s’applique donc lorsque les salaires sont inférieurs aux montants suivants :"
|
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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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"children": [
|
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{
|
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|
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"type": "text",
|
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|
-
"text": "Tous les salaires des employés qui ont un contrat de travail dans une entreprise sont concernés."
|
|
1116
|
-
}
|
|
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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": "
|
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"
|
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"type": "element",
|
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"name": "Liste",
|
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1128
|
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"attributes": {
|
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|
+
"type": "puce"
|
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1130
|
+
},
|
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1131
|
+
"children": [
|
|
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|
+
{
|
|
1133
|
+
"type": "element",
|
|
1134
|
+
"name": "Item",
|
|
1135
|
+
"children": [
|
|
1136
|
+
{
|
|
1137
|
+
"type": "element",
|
|
1138
|
+
"name": "Paragraphe",
|
|
1139
|
+
"children": [
|
|
1140
|
+
{
|
|
1141
|
+
"type": "text",
|
|
1142
|
+
"text": "Montant horaire brut inférieur à "
|
|
1143
|
+
},
|
|
1144
|
+
{
|
|
1145
|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
1147
|
+
"children": [
|
|
1148
|
+
{
|
|
1149
|
+
"type": "text",
|
|
1150
|
+
"text": "36,06 €"
|
|
1151
|
+
}
|
|
1152
|
+
]
|
|
1153
|
+
}
|
|
1154
|
+
]
|
|
1155
|
+
}
|
|
1156
|
+
]
|
|
1157
|
+
},
|
|
1158
|
+
{
|
|
1159
|
+
"type": "element",
|
|
1160
|
+
"name": "Item",
|
|
1161
|
+
"children": [
|
|
1162
|
+
{
|
|
1163
|
+
"type": "element",
|
|
1164
|
+
"name": "Paragraphe",
|
|
1165
|
+
"children": [
|
|
1166
|
+
{
|
|
1167
|
+
"type": "text",
|
|
1168
|
+
"text": "Montant mensuel brut inférieur à "
|
|
1169
|
+
},
|
|
1170
|
+
{
|
|
1171
|
+
"type": "element",
|
|
1172
|
+
"name": "Valeur",
|
|
1173
|
+
"children": [
|
|
1174
|
+
{
|
|
1175
|
+
"type": "text",
|
|
1176
|
+
"text": "5 469,09 €"
|
|
1177
|
+
}
|
|
1178
|
+
]
|
|
1179
|
+
}
|
|
1180
|
+
]
|
|
1181
|
+
}
|
|
1182
|
+
]
|
|
1183
|
+
},
|
|
1184
|
+
{
|
|
1185
|
+
"type": "element",
|
|
1186
|
+
"name": "Item",
|
|
1187
|
+
"children": [
|
|
1188
|
+
{
|
|
1189
|
+
"type": "element",
|
|
1190
|
+
"name": "Paragraphe",
|
|
1191
|
+
"children": [
|
|
1192
|
+
{
|
|
1193
|
+
"type": "text",
|
|
1194
|
+
"text": "Montant annuel brut inférieur à "
|
|
1195
|
+
},
|
|
1196
|
+
{
|
|
1197
|
+
"type": "element",
|
|
1198
|
+
"name": "Valeur",
|
|
1199
|
+
"children": [
|
|
1200
|
+
{
|
|
1201
|
+
"type": "text",
|
|
1202
|
+
"text": "65 629,2 €"
|
|
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{
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{
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{
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"text": " les taux de cotisations et le "
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"text": "Quel est le principe de base ?"
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"text": "
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"text": "Le montant de la réduction est égal au total de la rémunération brute annuelle multiplié par un coefficient."
|
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|
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|
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{
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}
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{
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"text": "Sont pris en compte les éléments suivants : salaire, primes dont prime de partage de la valeur (PPV), gratifications, rémunération des heures supplémentaires ou complémentaires, rémunérations versées sur le compte épargne-temps (CET), indemnités compensatrices de congés payés et de préavis, pourboires."
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|
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{
|
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|
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|
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|
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"text": "Quels sont les éléments de rémunération pris en compte ?"
|
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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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"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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"text": "Comment prendre en compte le temps de travail ?"
|
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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": "Le calcul du temps de travail s'effectue en nombre d'heures annuelles de la façon suivante : ["
|
|
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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": "MiseEnEvidence",
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|
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
1504
|
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"text": "nombre d'heures travaillées par semaine *52/12"
|
|
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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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]
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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",
|
|
1520
|
-
"text": "Pour un contrat à temps partiel, le plafond de revenu est diminué en proportion de la durée de travail."
|
|
1521
|
-
}
|
|
1522
|
-
]
|
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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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1533
|
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"type": "text",
|
|
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|
-
"text": "Exemple"
|
|
1527
|
+
"text": "pour le calcul englobe tous les éléments de rémunération, en espèces ou en nature."
|
|
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|
}
|
|
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|
]
|
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|
},
|
|
@@ -1541,110 +1534,66 @@
|
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|
"children": [
|
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|
{
|
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|
"type": "text",
|
|
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|
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"text": "
|
|
1537
|
+
"text": "Sont pris en compte les éléments suivants : salaire, primes, dont "
|
|
1545
1538
|
},
|
|
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1539
|
{
|
|
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|
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|
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"name": "
|
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|
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"name": "LienInterne",
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|
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"attributes": {
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|
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"LienPublication": "F35235",
|
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|
+
"type": "Fiche Question-réponse conditionnée",
|
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|
+
"audience": "Professionnels"
|
|
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|
+
},
|
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|
"children": [
|
|
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"text": "(PPV), gratifications, rémunération des heures supplémentaires ou complémentaires, rémunérations versées sur le compte épargne-temps (CET), indemnités compensatrices de congés payés et de préavis, pourboires."
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"text": "Les remboursements de frais professionnels sont "
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{
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"children": [
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"text": "exclus"
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{
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"text": "Un simulateur automatique pour vous aider"
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{
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"type": "text",
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"text": "Pour vous aider à calculer le montant de la réduction, vous pouvez utiliser le simulateur de l'Urssaf :"
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}
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"attributes": {
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"ID": "R21801",
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"URL": "https://www.declaration.urssaf.fr/calcul/",
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"audience": "Professionnels",
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"type": "Simulateur"
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{
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"type": "text",
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"text": "Calculer la réduction générale des cotisations sociales patronales"
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}
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]
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{
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@@ -1652,15 +1601,21 @@
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{
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"type": "text",
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"text": "Comment prendre en compte le temps de travail ?"
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@@ -1670,7 +1625,7 @@
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"children": [
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|
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"text": "Le calcul du temps de travail s'effectue en nombre d'heures annuelles de la façon suivante : ["
|
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|
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@@ -1678,39 +1633,119 @@
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"text": "
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"text": "nombre d'heures travaillées par semaine *52/12"
|
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|
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"text": "
|
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|
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"text": "Pour un contrat à temps partiel, le plafond de revenu est diminué en proportion de la durée de travail."
|
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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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"text": "Exemple"
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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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"type": "text",
|
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"text": "Pour un temps de travail à "
|
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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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"type": "text",
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|
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"text": "80 %"
|
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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": ", le salaire brut ouvre droit à la réduction s'il est égal à "
|
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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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"text": "80 %"
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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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"text": " de "
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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": "Valeur",
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"children": [
|
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|
+
{
|
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|
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|
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|
+
"text": "5 469,09 €"
|
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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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"text": "."
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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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"children": [
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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": "Comment est calculé le coefficient de réduction appliqué à la rémunération ?"
|
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|
+
}
|
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+
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|
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|
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"text": "
|
|
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|
+
"text": "La formule de calcul dépend de l’effectif de l’entreprise et du taux de la contribution "
|
|
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|
+
},
|
|
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|
+
{
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "R58515",
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"type": "Acronyme"
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},
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"children": [
|
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|
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{
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"type": "text",
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|
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"text": "Fnal"
|
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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": " à laquelle est soumis l’employeur."
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|
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|
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@@ -1751,7 +1804,7 @@
|
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{
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|
"type": "text",
|
|
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|
-
"text": "Le montant du coefficient de réduction est déterminé selon la formule suivante
|
|
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|
+
"text": "Le montant du coefficient de réduction est déterminé selon la formule suivante :"
|
|
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|
}
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|
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@@ -1765,7 +1818,49 @@
|
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{
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|
"type": "text",
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"text": "
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|
+
"text": "Coefficient = T"
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
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"name": "Indice",
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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": "min"
|
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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": " + (T"
|
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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": "Indice",
|
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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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|
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|
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|
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"text": "0,3981"
|
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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",
|
|
2134
|
+
"text": "Pour une rémunération comprise entre le Smic et moins de 3 Smic, la "
|
|
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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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|
2141
|
+
"type": "text",
|
|
2142
|
+
"text": "réduction"
|
|
2143
|
+
}
|
|
2144
|
+
]
|
|
2145
|
+
},
|
|
2146
|
+
{
|
|
2147
|
+
"type": "text",
|
|
2148
|
+
"text": " est "
|
|
2149
|
+
},
|
|
2150
|
+
{
|
|
2151
|
+
"type": "element",
|
|
2152
|
+
"name": "MiseEnEvidence",
|
|
2153
|
+
"children": [
|
|
2154
|
+
{
|
|
2155
|
+
"type": "text",
|
|
2156
|
+
"text": "dégressive"
|
|
2157
|
+
}
|
|
2158
|
+
]
|
|
2159
|
+
},
|
|
2160
|
+
{
|
|
2161
|
+
"type": "text",
|
|
2162
|
+
"text": ", avec un seuil minimal, égal à "
|
|
2163
|
+
},
|
|
2164
|
+
{
|
|
2165
|
+
"type": "element",
|
|
2166
|
+
"name": "Valeur",
|
|
2167
|
+
"children": [
|
|
2168
|
+
{
|
|
2169
|
+
"type": "text",
|
|
2170
|
+
"text": "2 %"
|
|
2171
|
+
}
|
|
2172
|
+
]
|
|
2173
|
+
},
|
|
2174
|
+
{
|
|
2175
|
+
"type": "text",
|
|
2176
|
+
"text": "."
|
|
2177
|
+
}
|
|
2178
|
+
]
|
|
2179
|
+
},
|
|
2180
|
+
{
|
|
2181
|
+
"type": "element",
|
|
2182
|
+
"name": "Exemple",
|
|
2183
|
+
"children": [
|
|
2184
|
+
{
|
|
2185
|
+
"type": "element",
|
|
2186
|
+
"name": "Titre",
|
|
2187
|
+
"children": [
|
|
2188
|
+
{
|
|
2189
|
+
"type": "text",
|
|
2190
|
+
"text": "Exemple"
|
|
2191
|
+
}
|
|
2192
|
+
]
|
|
2193
|
+
},
|
|
2194
|
+
{
|
|
2195
|
+
"type": "element",
|
|
2196
|
+
"name": "Paragraphe",
|
|
2197
|
+
"children": [
|
|
2198
|
+
{
|
|
2199
|
+
"type": "element",
|
|
2200
|
+
"name": "MiseEnEvidence",
|
|
2201
|
+
"children": [
|
|
2202
|
+
{
|
|
2203
|
+
"type": "text",
|
|
2204
|
+
"text": "Pour un salarié"
|
|
2205
|
+
}
|
|
2206
|
+
]
|
|
2207
|
+
},
|
|
2208
|
+
{
|
|
2209
|
+
"type": "text",
|
|
2210
|
+
"text": " à temps plein (35 h par semaine) et "
|
|
2211
|
+
},
|
|
2212
|
+
{
|
|
2213
|
+
"type": "element",
|
|
2214
|
+
"name": "MiseEnEvidence",
|
|
2215
|
+
"children": [
|
|
2216
|
+
{
|
|
2217
|
+
"type": "text",
|
|
2218
|
+
"text": "payé au Smic"
|
|
2219
|
+
}
|
|
2220
|
+
]
|
|
2221
|
+
},
|
|
2222
|
+
{
|
|
2223
|
+
"type": "text",
|
|
2224
|
+
"text": ", soit "
|
|
2225
|
+
},
|
|
2226
|
+
{
|
|
2227
|
+
"type": "element",
|
|
2228
|
+
"name": "Valeur",
|
|
2229
|
+
"children": [
|
|
2230
|
+
{
|
|
2231
|
+
"type": "text",
|
|
2232
|
+
"text": "1 823,03 €"
|
|
2233
|
+
}
|
|
2234
|
+
]
|
|
2235
|
+
},
|
|
2236
|
+
{
|
|
2237
|
+
"type": "text",
|
|
2238
|
+
"text": " par mois et "
|
|
2239
|
+
},
|
|
2240
|
+
{
|
|
2241
|
+
"type": "element",
|
|
2242
|
+
"name": "Valeur",
|
|
2243
|
+
"children": [
|
|
2244
|
+
{
|
|
2245
|
+
"type": "text",
|
|
2246
|
+
"text": "21 876,40 €"
|
|
2247
|
+
}
|
|
2248
|
+
]
|
|
2249
|
+
},
|
|
2250
|
+
{
|
|
2251
|
+
"type": "text",
|
|
2252
|
+
"text": " sur l’année"
|
|
2253
|
+
}
|
|
2254
|
+
]
|
|
2255
|
+
},
|
|
2256
|
+
{
|
|
2257
|
+
"type": "element",
|
|
2258
|
+
"name": "Paragraphe",
|
|
2259
|
+
"children": [
|
|
2260
|
+
{
|
|
2261
|
+
"type": "text",
|
|
2262
|
+
"text": "Calcul du coefficient :"
|
|
2263
|
+
}
|
|
2264
|
+
]
|
|
2265
|
+
},
|
|
2266
|
+
{
|
|
2267
|
+
"type": "element",
|
|
2268
|
+
"name": "Paragraphe",
|
|
2269
|
+
"children": [
|
|
2270
|
+
{
|
|
2271
|
+
"type": "text",
|
|
2272
|
+
"text": "0,0200 + (0,3781 × [(1/2) × ((3 × 12,02 € × 1 820 h / 21 876,40) – 1)]1,75)"
|
|
2273
|
+
}
|
|
2274
|
+
]
|
|
2275
|
+
},
|
|
2276
|
+
{
|
|
2277
|
+
"type": "element",
|
|
2278
|
+
"name": "Paragraphe",
|
|
2279
|
+
"children": [
|
|
2280
|
+
{
|
|
2281
|
+
"type": "text",
|
|
2282
|
+
"text": "0,0200 + (0,3781 × [(1/2) × ((65 629,2 / 21 876,40) – 1]1,75)"
|
|
2283
|
+
}
|
|
2284
|
+
]
|
|
2285
|
+
},
|
|
2286
|
+
{
|
|
2287
|
+
"type": "element",
|
|
2288
|
+
"name": "Paragraphe",
|
|
2289
|
+
"children": [
|
|
2290
|
+
{
|
|
2291
|
+
"type": "text",
|
|
2292
|
+
"text": "0,0200 + (0,3781 × [(1/2) × (3 – 1)]1,75)"
|
|
2293
|
+
}
|
|
2294
|
+
]
|
|
2295
|
+
},
|
|
2296
|
+
{
|
|
2297
|
+
"type": "element",
|
|
2298
|
+
"name": "Paragraphe",
|
|
2299
|
+
"children": [
|
|
2300
|
+
{
|
|
2301
|
+
"type": "text",
|
|
2302
|
+
"text": "0,0200 + (0,3781 × [0,5 × 2]1,75)"
|
|
2303
|
+
}
|
|
2304
|
+
]
|
|
2305
|
+
},
|
|
2306
|
+
{
|
|
2307
|
+
"type": "element",
|
|
2308
|
+
"name": "Paragraphe",
|
|
2309
|
+
"children": [
|
|
2310
|
+
{
|
|
2311
|
+
"type": "text",
|
|
2312
|
+
"text": "0,0200 + (0,3781 × 1) = 0,3981"
|
|
2313
|
+
}
|
|
2314
|
+
]
|
|
2315
|
+
},
|
|
2316
|
+
{
|
|
2317
|
+
"type": "element",
|
|
2318
|
+
"name": "Paragraphe",
|
|
2319
|
+
"children": [
|
|
2320
|
+
{
|
|
2321
|
+
"type": "text",
|
|
2322
|
+
"text": "La réduction pour l’année sera donc égale à "
|
|
2323
|
+
},
|
|
2324
|
+
{
|
|
2325
|
+
"type": "element",
|
|
2326
|
+
"name": "Valeur",
|
|
2327
|
+
"children": [
|
|
2328
|
+
{
|
|
2329
|
+
"type": "text",
|
|
2330
|
+
"text": "8 708,99 €"
|
|
2331
|
+
}
|
|
2332
|
+
]
|
|
2333
|
+
},
|
|
2334
|
+
{
|
|
2335
|
+
"type": "text",
|
|
2336
|
+
"text": " (21 876,40 x 0,3981)"
|
|
2337
|
+
}
|
|
2338
|
+
]
|
|
2339
|
+
}
|
|
2340
|
+
]
|
|
2341
|
+
},
|
|
2342
|
+
{
|
|
2343
|
+
"type": "element",
|
|
2344
|
+
"name": "Exemple",
|
|
2345
|
+
"children": [
|
|
2346
|
+
{
|
|
2347
|
+
"type": "element",
|
|
2348
|
+
"name": "Titre",
|
|
2349
|
+
"children": [
|
|
2350
|
+
{
|
|
2351
|
+
"type": "text",
|
|
2352
|
+
"text": "Exemple"
|
|
2353
|
+
}
|
|
2354
|
+
]
|
|
2355
|
+
},
|
|
2356
|
+
{
|
|
2357
|
+
"type": "element",
|
|
2358
|
+
"name": "Paragraphe",
|
|
2359
|
+
"children": [
|
|
2360
|
+
{
|
|
2361
|
+
"type": "element",
|
|
2362
|
+
"name": "MiseEnEvidence",
|
|
2363
|
+
"children": [
|
|
2364
|
+
{
|
|
2365
|
+
"type": "text",
|
|
2366
|
+
"text": "Pour un salarié"
|
|
2367
|
+
}
|
|
2368
|
+
]
|
|
2369
|
+
},
|
|
2370
|
+
{
|
|
2371
|
+
"type": "text",
|
|
2372
|
+
"text": " à temps plein (35 h par semaine) et "
|
|
2373
|
+
},
|
|
2374
|
+
{
|
|
2375
|
+
"type": "element",
|
|
2376
|
+
"name": "MiseEnEvidence",
|
|
2377
|
+
"children": [
|
|
2378
|
+
{
|
|
2379
|
+
"type": "text",
|
|
2380
|
+
"text": "payé"
|
|
2381
|
+
}
|
|
2382
|
+
]
|
|
2383
|
+
},
|
|
2384
|
+
{
|
|
2385
|
+
"type": "element",
|
|
2386
|
+
"name": "Valeur",
|
|
2387
|
+
"children": [
|
|
2388
|
+
{
|
|
2389
|
+
"type": "text",
|
|
2390
|
+
"text": "3 500 €"
|
|
2391
|
+
}
|
|
2392
|
+
]
|
|
2393
|
+
},
|
|
2394
|
+
{
|
|
2395
|
+
"type": "text",
|
|
2396
|
+
"text": " par mois ("
|
|
2397
|
+
},
|
|
2398
|
+
{
|
|
2399
|
+
"type": "element",
|
|
2400
|
+
"name": "Valeur",
|
|
2401
|
+
"children": [
|
|
2402
|
+
{
|
|
2403
|
+
"type": "text",
|
|
2404
|
+
"text": "42 000 €"
|
|
2405
|
+
}
|
|
2406
|
+
]
|
|
2407
|
+
},
|
|
2408
|
+
{
|
|
2409
|
+
"type": "text",
|
|
2410
|
+
"text": " sur l’année)"
|
|
2411
|
+
}
|
|
2412
|
+
]
|
|
2413
|
+
},
|
|
2414
|
+
{
|
|
2415
|
+
"type": "element",
|
|
2416
|
+
"name": "Paragraphe",
|
|
2417
|
+
"children": [
|
|
2418
|
+
{
|
|
2419
|
+
"type": "text",
|
|
2420
|
+
"text": "Calcul du coefficient :"
|
|
2421
|
+
}
|
|
2422
|
+
]
|
|
2423
|
+
},
|
|
2424
|
+
{
|
|
2425
|
+
"type": "element",
|
|
2426
|
+
"name": "Paragraphe",
|
|
2427
|
+
"children": [
|
|
2428
|
+
{
|
|
2429
|
+
"type": "text",
|
|
2430
|
+
"text": "0,0200 + (0,3781 × [(1/2) × ((3 × 12,02 € × 1 820 h / 42 000) – 1)]1,75)"
|
|
2431
|
+
}
|
|
2432
|
+
]
|
|
2433
|
+
},
|
|
2434
|
+
{
|
|
2435
|
+
"type": "element",
|
|
2436
|
+
"name": "Paragraphe",
|
|
2437
|
+
"children": [
|
|
2438
|
+
{
|
|
2439
|
+
"type": "text",
|
|
2440
|
+
"text": "0,0200 + (0,3781 × [(1/2) × ((65 629,2 / 42 000) – 1]1,75)"
|
|
2441
|
+
}
|
|
2442
|
+
]
|
|
2443
|
+
},
|
|
2444
|
+
{
|
|
2445
|
+
"type": "element",
|
|
2446
|
+
"name": "Paragraphe",
|
|
2447
|
+
"children": [
|
|
2448
|
+
{
|
|
2449
|
+
"type": "text",
|
|
2450
|
+
"text": "0,0200 + (0,3781 × [(1/2) × (1,5626 – 1)]1,75)"
|
|
2451
|
+
}
|
|
2452
|
+
]
|
|
2453
|
+
},
|
|
2454
|
+
{
|
|
2455
|
+
"type": "element",
|
|
2456
|
+
"name": "Paragraphe",
|
|
2457
|
+
"children": [
|
|
2458
|
+
{
|
|
2459
|
+
"type": "text",
|
|
2460
|
+
"text": "0,0200 + (0,3781 × [0,5 × 0,5626]1,75)"
|
|
2461
|
+
}
|
|
2462
|
+
]
|
|
2463
|
+
},
|
|
2464
|
+
{
|
|
2465
|
+
"type": "element",
|
|
2466
|
+
"name": "Paragraphe",
|
|
2467
|
+
"children": [
|
|
2468
|
+
{
|
|
2469
|
+
"type": "text",
|
|
2470
|
+
"text": "0,0200 + (0,3781 × 0,1086) = 0,0611"
|
|
2471
|
+
}
|
|
2472
|
+
]
|
|
2473
|
+
},
|
|
2474
|
+
{
|
|
2475
|
+
"type": "element",
|
|
2476
|
+
"name": "Paragraphe",
|
|
2477
|
+
"children": [
|
|
2478
|
+
{
|
|
2479
|
+
"type": "text",
|
|
2480
|
+
"text": "La réduction pour l’année sera donc égale à "
|
|
2481
|
+
},
|
|
2482
|
+
{
|
|
2483
|
+
"type": "element",
|
|
2484
|
+
"name": "Valeur",
|
|
2485
|
+
"children": [
|
|
2486
|
+
{
|
|
2487
|
+
"type": "text",
|
|
2488
|
+
"text": "2 566,20 €"
|
|
2489
|
+
}
|
|
2490
|
+
]
|
|
2491
|
+
},
|
|
2492
|
+
{
|
|
2493
|
+
"type": "text",
|
|
2494
|
+
"text": " (42 000 x 0,0611)"
|
|
2495
|
+
}
|
|
2496
|
+
]
|
|
2497
|
+
}
|
|
2498
|
+
]
|
|
2499
|
+
},
|
|
2500
|
+
{
|
|
2501
|
+
"type": "element",
|
|
2502
|
+
"name": "Paragraphe",
|
|
2503
|
+
"children": [
|
|
2504
|
+
{
|
|
2505
|
+
"type": "text",
|
|
2506
|
+
"text": "Le coefficient est réparti sur les cotisations versées aux "
|
|
2507
|
+
},
|
|
2508
|
+
{
|
|
2509
|
+
"type": "element",
|
|
2510
|
+
"name": "Expression",
|
|
2511
|
+
"children": [
|
|
2512
|
+
{
|
|
2513
|
+
"type": "text",
|
|
2514
|
+
"text": "institutions de retraite complémentaire"
|
|
2515
|
+
}
|
|
2516
|
+
]
|
|
2517
|
+
},
|
|
2518
|
+
{
|
|
2519
|
+
"type": "text",
|
|
2520
|
+
"text": " (IRC), d'une part, et sur les cotisations versées à l'Urssaf, d'autre part."
|
|
2521
|
+
}
|
|
2522
|
+
]
|
|
2523
|
+
},
|
|
2524
|
+
{
|
|
2525
|
+
"type": "element",
|
|
2526
|
+
"name": "Paragraphe",
|
|
2527
|
+
"children": [
|
|
2528
|
+
{
|
|
2529
|
+
"type": "text",
|
|
2530
|
+
"text": "Le coefficient de réduction sur les cotisations versées aux IRC ne doit pas dépasser "
|
|
2531
|
+
},
|
|
2532
|
+
{
|
|
2533
|
+
"type": "element",
|
|
2534
|
+
"name": "Valeur",
|
|
2535
|
+
"children": [
|
|
2536
|
+
{
|
|
2537
|
+
"type": "text",
|
|
2538
|
+
"text": "6,01 %"
|
|
2539
|
+
}
|
|
2540
|
+
]
|
|
2541
|
+
},
|
|
2542
|
+
{
|
|
2543
|
+
"type": "text",
|
|
2544
|
+
"text": " (valeur de 0,0601)."
|
|
2545
|
+
}
|
|
2546
|
+
]
|
|
2547
|
+
},
|
|
2548
|
+
{
|
|
2549
|
+
"type": "element",
|
|
2550
|
+
"name": "Rappel",
|
|
2551
|
+
"children": [
|
|
2552
|
+
{
|
|
2553
|
+
"type": "element",
|
|
2554
|
+
"name": "Titre",
|
|
2555
|
+
"children": [
|
|
2556
|
+
{
|
|
2557
|
+
"type": "text",
|
|
2558
|
+
"text": "Rappel"
|
|
2559
|
+
}
|
|
2560
|
+
]
|
|
2561
|
+
},
|
|
2562
|
+
{
|
|
2563
|
+
"type": "element",
|
|
2564
|
+
"name": "Paragraphe",
|
|
2565
|
+
"children": [
|
|
2566
|
+
{
|
|
2567
|
+
"type": "text",
|
|
2568
|
+
"text": "Le taux du "
|
|
2569
|
+
},
|
|
2570
|
+
{
|
|
2571
|
+
"type": "element",
|
|
2572
|
+
"name": "LienInterne",
|
|
2573
|
+
"attributes": {
|
|
2574
|
+
"LienPublication": "R58515",
|
|
2575
|
+
"type": "Acronyme"
|
|
2576
|
+
},
|
|
2577
|
+
"children": [
|
|
2578
|
+
{
|
|
2579
|
+
"type": "text",
|
|
2580
|
+
"text": "Fnal"
|
|
2581
|
+
}
|
|
2582
|
+
]
|
|
2583
|
+
},
|
|
2584
|
+
{
|
|
2585
|
+
"type": "text",
|
|
2586
|
+
"text": " applicable est de "
|
|
2587
|
+
},
|
|
2588
|
+
{
|
|
2589
|
+
"type": "element",
|
|
2590
|
+
"name": "Valeur",
|
|
2591
|
+
"children": [
|
|
2592
|
+
{
|
|
2593
|
+
"type": "text",
|
|
2594
|
+
"text": "0,1 %"
|
|
2595
|
+
}
|
|
2596
|
+
]
|
|
2597
|
+
},
|
|
2598
|
+
{
|
|
2599
|
+
"type": "text",
|
|
2600
|
+
"text": ". Le taux de l'assurance chômage est de "
|
|
2601
|
+
},
|
|
2602
|
+
{
|
|
2603
|
+
"type": "element",
|
|
2604
|
+
"name": "Valeur",
|
|
2605
|
+
"children": [
|
|
2606
|
+
{
|
|
2607
|
+
"type": "text",
|
|
2608
|
+
"text": "4 %"
|
|
2609
|
+
}
|
|
2610
|
+
]
|
|
2611
|
+
},
|
|
2612
|
+
{
|
|
2613
|
+
"type": "text",
|
|
2614
|
+
"text": ", avec ou sans "
|
|
2615
|
+
},
|
|
2616
|
+
{
|
|
2617
|
+
"type": "element",
|
|
2618
|
+
"name": "LienExterne",
|
|
2619
|
+
"attributes": {
|
|
2620
|
+
"URL": "https://travail-emploi.gouv.fr/le-bonus-malus-assurance-chomage"
|
|
2621
|
+
},
|
|
2622
|
+
"children": [
|
|
2623
|
+
{
|
|
2624
|
+
"type": "text",
|
|
2625
|
+
"text": "bonus ou malus"
|
|
2626
|
+
}
|
|
2627
|
+
]
|
|
2628
|
+
},
|
|
2629
|
+
{
|
|
2630
|
+
"type": "text",
|
|
2631
|
+
"text": "."
|
|
2632
|
+
}
|
|
2633
|
+
]
|
|
2634
|
+
}
|
|
2635
|
+
]
|
|
2636
|
+
}
|
|
2637
|
+
]
|
|
2638
|
+
},
|
|
2639
|
+
{
|
|
2640
|
+
"type": "element",
|
|
2641
|
+
"name": "Cas",
|
|
2642
|
+
"children": [
|
|
2643
|
+
{
|
|
2644
|
+
"type": "element",
|
|
2645
|
+
"name": "Titre",
|
|
2646
|
+
"children": [
|
|
2647
|
+
{
|
|
2648
|
+
"type": "text",
|
|
2649
|
+
"text": "À partir de 50 salariés"
|
|
2650
|
+
}
|
|
2651
|
+
]
|
|
2652
|
+
},
|
|
2653
|
+
{
|
|
2654
|
+
"type": "element",
|
|
2655
|
+
"name": "Paragraphe",
|
|
2656
|
+
"children": [
|
|
2657
|
+
{
|
|
2658
|
+
"type": "text",
|
|
2659
|
+
"text": "Le montant du coefficient de réduction est déterminé selon la formule suivante :"
|
|
2660
|
+
}
|
|
2661
|
+
]
|
|
2662
|
+
},
|
|
2663
|
+
{
|
|
2664
|
+
"type": "element",
|
|
2665
|
+
"name": "Paragraphe",
|
|
2666
|
+
"children": [
|
|
2667
|
+
{
|
|
2668
|
+
"type": "element",
|
|
2669
|
+
"name": "MiseEnEvidence",
|
|
2670
|
+
"children": [
|
|
2671
|
+
{
|
|
2672
|
+
"type": "text",
|
|
2673
|
+
"text": "Coefficient = T"
|
|
2674
|
+
},
|
|
2675
|
+
{
|
|
2676
|
+
"type": "element",
|
|
2677
|
+
"name": "Indice",
|
|
2678
|
+
"children": [
|
|
2679
|
+
{
|
|
2680
|
+
"type": "text",
|
|
2681
|
+
"text": "min"
|
|
2682
|
+
}
|
|
2683
|
+
]
|
|
2684
|
+
},
|
|
2685
|
+
{
|
|
2686
|
+
"type": "text",
|
|
2687
|
+
"text": " + (T"
|
|
2688
|
+
},
|
|
2689
|
+
{
|
|
2690
|
+
"type": "element",
|
|
2691
|
+
"name": "Indice",
|
|
2692
|
+
"children": [
|
|
2693
|
+
{
|
|
2694
|
+
"type": "text",
|
|
2695
|
+
"text": "delta"
|
|
2696
|
+
}
|
|
2697
|
+
]
|
|
2698
|
+
},
|
|
2699
|
+
{
|
|
2700
|
+
"type": "text",
|
|
2701
|
+
"text": " × [(1/2) × (3 × SMIC calculé pour un an / rémunération annuelle brute - 1)]"
|
|
2702
|
+
},
|
|
2703
|
+
{
|
|
2704
|
+
"type": "element",
|
|
2705
|
+
"name": "Exposant",
|
|
2706
|
+
"children": [
|
|
2707
|
+
{
|
|
2708
|
+
"type": "text",
|
|
2709
|
+
"text": "P"
|
|
2710
|
+
}
|
|
2711
|
+
]
|
|
2712
|
+
},
|
|
2713
|
+
{
|
|
2714
|
+
"type": "text",
|
|
2715
|
+
"text": ")"
|
|
2716
|
+
}
|
|
2717
|
+
]
|
|
2718
|
+
}
|
|
2719
|
+
]
|
|
2720
|
+
},
|
|
2721
|
+
{
|
|
2722
|
+
"type": "element",
|
|
2723
|
+
"name": "Paragraphe",
|
|
2724
|
+
"children": [
|
|
2725
|
+
{
|
|
2726
|
+
"type": "text",
|
|
2727
|
+
"text": "Où :"
|
|
2728
|
+
}
|
|
2729
|
+
]
|
|
2730
|
+
},
|
|
2731
|
+
{
|
|
2732
|
+
"type": "element",
|
|
2733
|
+
"name": "Liste",
|
|
2734
|
+
"attributes": {
|
|
2735
|
+
"type": "puce"
|
|
2736
|
+
},
|
|
2737
|
+
"children": [
|
|
2738
|
+
{
|
|
2739
|
+
"type": "element",
|
|
2740
|
+
"name": "Item",
|
|
2741
|
+
"children": [
|
|
2742
|
+
{
|
|
2743
|
+
"type": "element",
|
|
2744
|
+
"name": "Paragraphe",
|
|
2745
|
+
"children": [
|
|
2746
|
+
{
|
|
2747
|
+
"type": "text",
|
|
2748
|
+
"text": "La valeur maximale du coefficient est égale à la somme des valeurs T"
|
|
2749
|
+
},
|
|
2750
|
+
{
|
|
2751
|
+
"type": "element",
|
|
2752
|
+
"name": "Indice",
|
|
2753
|
+
"children": [
|
|
2754
|
+
{
|
|
2755
|
+
"type": "text",
|
|
2756
|
+
"text": "min "
|
|
2757
|
+
}
|
|
2758
|
+
]
|
|
2759
|
+
},
|
|
2760
|
+
{
|
|
2761
|
+
"type": "text",
|
|
2762
|
+
"text": "et T"
|
|
2763
|
+
},
|
|
2764
|
+
{
|
|
2765
|
+
"type": "element",
|
|
2766
|
+
"name": "Indice",
|
|
2767
|
+
"children": [
|
|
2768
|
+
{
|
|
2769
|
+
"type": "text",
|
|
2770
|
+
"text": "delta"
|
|
2771
|
+
}
|
|
2772
|
+
]
|
|
2773
|
+
}
|
|
2774
|
+
]
|
|
2775
|
+
}
|
|
2776
|
+
]
|
|
2777
|
+
},
|
|
2778
|
+
{
|
|
2779
|
+
"type": "element",
|
|
2780
|
+
"name": "Item",
|
|
2781
|
+
"children": [
|
|
2782
|
+
{
|
|
2783
|
+
"type": "element",
|
|
2784
|
+
"name": "Paragraphe",
|
|
2785
|
+
"children": [
|
|
2786
|
+
{
|
|
2787
|
+
"type": "text",
|
|
2788
|
+
"text": "Les valeurs “T"
|
|
2789
|
+
},
|
|
2790
|
+
{
|
|
2791
|
+
"type": "element",
|
|
2792
|
+
"name": "Indice",
|
|
2793
|
+
"children": [
|
|
2794
|
+
{
|
|
2795
|
+
"type": "text",
|
|
2796
|
+
"text": "min"
|
|
2797
|
+
}
|
|
2798
|
+
]
|
|
2799
|
+
},
|
|
2800
|
+
{
|
|
2801
|
+
"type": "text",
|
|
2802
|
+
"text": "”et “T"
|
|
2803
|
+
},
|
|
2804
|
+
{
|
|
2805
|
+
"type": "element",
|
|
2806
|
+
"name": "Indice",
|
|
2807
|
+
"children": [
|
|
2808
|
+
{
|
|
2809
|
+
"type": "text",
|
|
2810
|
+
"text": "delta"
|
|
2811
|
+
}
|
|
2812
|
+
]
|
|
2813
|
+
},
|
|
2814
|
+
{
|
|
2815
|
+
"type": "text",
|
|
2816
|
+
"text": "” sont définies ainsi : T"
|
|
2817
|
+
},
|
|
2818
|
+
{
|
|
2819
|
+
"type": "element",
|
|
2820
|
+
"name": "Indice",
|
|
2821
|
+
"children": [
|
|
2822
|
+
{
|
|
2823
|
+
"type": "text",
|
|
2824
|
+
"text": "min"
|
|
2825
|
+
}
|
|
2826
|
+
]
|
|
2827
|
+
},
|
|
2828
|
+
{
|
|
2829
|
+
"type": "text",
|
|
2830
|
+
"text": " = 0,0200 et T"
|
|
2831
|
+
},
|
|
2832
|
+
{
|
|
2833
|
+
"type": "element",
|
|
2834
|
+
"name": "Indice",
|
|
2835
|
+
"children": [
|
|
2836
|
+
{
|
|
2837
|
+
"type": "text",
|
|
2838
|
+
"text": "delta"
|
|
2839
|
+
}
|
|
2840
|
+
]
|
|
2841
|
+
},
|
|
2842
|
+
{
|
|
2843
|
+
"type": "text",
|
|
2844
|
+
"text": " = 0,3821"
|
|
2845
|
+
}
|
|
2846
|
+
]
|
|
2847
|
+
}
|
|
2848
|
+
]
|
|
2849
|
+
},
|
|
2850
|
+
{
|
|
2851
|
+
"type": "element",
|
|
2852
|
+
"name": "Item",
|
|
2853
|
+
"children": [
|
|
2854
|
+
{
|
|
2855
|
+
"type": "element",
|
|
2856
|
+
"name": "Paragraphe",
|
|
2857
|
+
"children": [
|
|
2858
|
+
{
|
|
2859
|
+
"type": "text",
|
|
2860
|
+
"text": "Le “SMIC calculé pour un an” correspond à "
|
|
2861
|
+
},
|
|
2862
|
+
{
|
|
2863
|
+
"type": "element",
|
|
2864
|
+
"name": "Valeur",
|
|
2865
|
+
"children": [
|
|
2866
|
+
{
|
|
2867
|
+
"type": "text",
|
|
2868
|
+
"text": "21 876,40 €"
|
|
2869
|
+
}
|
|
2870
|
+
]
|
|
2871
|
+
}
|
|
2872
|
+
]
|
|
2873
|
+
}
|
|
2874
|
+
]
|
|
2875
|
+
},
|
|
2876
|
+
{
|
|
2877
|
+
"type": "element",
|
|
2878
|
+
"name": "Item",
|
|
2879
|
+
"children": [
|
|
2880
|
+
{
|
|
2881
|
+
"type": "element",
|
|
2882
|
+
"name": "Paragraphe",
|
|
2883
|
+
"children": [
|
|
2884
|
+
{
|
|
2885
|
+
"type": "text",
|
|
2886
|
+
"text": "La “rémunération annuelle brute” correspond au montant annuel de la rémunération soumise à cotisations sociales"
|
|
2887
|
+
}
|
|
2888
|
+
]
|
|
2889
|
+
}
|
|
2890
|
+
]
|
|
2891
|
+
},
|
|
2892
|
+
{
|
|
2893
|
+
"type": "element",
|
|
2894
|
+
"name": "Item",
|
|
2895
|
+
"children": [
|
|
2896
|
+
{
|
|
2897
|
+
"type": "element",
|
|
2898
|
+
"name": "Paragraphe",
|
|
2899
|
+
"children": [
|
|
2900
|
+
{
|
|
2901
|
+
"type": "text",
|
|
2902
|
+
"text": "La valeur P est fixée à 1,75."
|
|
2903
|
+
}
|
|
2904
|
+
]
|
|
2905
|
+
}
|
|
2906
|
+
]
|
|
2907
|
+
}
|
|
2908
|
+
]
|
|
2909
|
+
},
|
|
2910
|
+
{
|
|
2911
|
+
"type": "element",
|
|
2912
|
+
"name": "Paragraphe",
|
|
2913
|
+
"children": [
|
|
2914
|
+
{
|
|
2915
|
+
"type": "text",
|
|
2916
|
+
"text": "Le résultat obtenu par application de cette formule est arrondi à quatre décimales, au dix millième le plus proche."
|
|
2917
|
+
}
|
|
2918
|
+
]
|
|
2919
|
+
},
|
|
2920
|
+
{
|
|
2921
|
+
"type": "element",
|
|
2922
|
+
"name": "Paragraphe",
|
|
2923
|
+
"children": [
|
|
2924
|
+
{
|
|
2925
|
+
"type": "text",
|
|
2926
|
+
"text": "Le coefficient ne peut toutefois pas excéder la somme des valeurs T"
|
|
2927
|
+
},
|
|
2928
|
+
{
|
|
2929
|
+
"type": "element",
|
|
2930
|
+
"name": "Indice",
|
|
2931
|
+
"children": [
|
|
2932
|
+
{
|
|
2933
|
+
"type": "text",
|
|
2934
|
+
"text": "min "
|
|
2935
|
+
}
|
|
2936
|
+
]
|
|
2937
|
+
},
|
|
2938
|
+
{
|
|
2939
|
+
"type": "text",
|
|
2940
|
+
"text": "et T"
|
|
2941
|
+
},
|
|
2942
|
+
{
|
|
2943
|
+
"type": "element",
|
|
2944
|
+
"name": "Indice",
|
|
2945
|
+
"children": [
|
|
2946
|
+
{
|
|
2947
|
+
"type": "text",
|
|
2948
|
+
"text": "delta"
|
|
2949
|
+
}
|
|
2950
|
+
]
|
|
2951
|
+
},
|
|
2952
|
+
{
|
|
2953
|
+
"type": "text",
|
|
2954
|
+
"text": ", soit "
|
|
2955
|
+
},
|
|
2956
|
+
{
|
|
2957
|
+
"type": "element",
|
|
2958
|
+
"name": "Valeur",
|
|
2959
|
+
"children": [
|
|
2960
|
+
{
|
|
2961
|
+
"type": "text",
|
|
2962
|
+
"text": "0,4021"
|
|
2963
|
+
}
|
|
2964
|
+
]
|
|
2965
|
+
},
|
|
2966
|
+
{
|
|
2967
|
+
"type": "text",
|
|
2968
|
+
"text": "."
|
|
2969
|
+
}
|
|
2970
|
+
]
|
|
2971
|
+
},
|
|
2972
|
+
{
|
|
2973
|
+
"type": "element",
|
|
2974
|
+
"name": "Paragraphe",
|
|
2975
|
+
"children": [
|
|
2976
|
+
{
|
|
2977
|
+
"type": "text",
|
|
2978
|
+
"text": "Pour une rémunération comprise entre le Smic et moins de 3 Smic, la "
|
|
2979
|
+
},
|
|
2980
|
+
{
|
|
2981
|
+
"type": "element",
|
|
2982
|
+
"name": "MiseEnEvidence",
|
|
2983
|
+
"children": [
|
|
2984
|
+
{
|
|
2985
|
+
"type": "text",
|
|
2986
|
+
"text": "réduction"
|
|
2987
|
+
}
|
|
2988
|
+
]
|
|
2989
|
+
},
|
|
2990
|
+
{
|
|
2991
|
+
"type": "text",
|
|
2992
|
+
"text": " est "
|
|
2993
|
+
},
|
|
2994
|
+
{
|
|
2995
|
+
"type": "element",
|
|
2996
|
+
"name": "MiseEnEvidence",
|
|
2997
|
+
"children": [
|
|
2998
|
+
{
|
|
2999
|
+
"type": "text",
|
|
3000
|
+
"text": "dégressive"
|
|
3001
|
+
}
|
|
3002
|
+
]
|
|
3003
|
+
},
|
|
3004
|
+
{
|
|
3005
|
+
"type": "text",
|
|
3006
|
+
"text": ", avec un seuil minimal, égal à "
|
|
3007
|
+
},
|
|
3008
|
+
{
|
|
3009
|
+
"type": "element",
|
|
3010
|
+
"name": "Valeur",
|
|
3011
|
+
"children": [
|
|
3012
|
+
{
|
|
3013
|
+
"type": "text",
|
|
3014
|
+
"text": "2 %"
|
|
3015
|
+
}
|
|
3016
|
+
]
|
|
3017
|
+
},
|
|
3018
|
+
{
|
|
3019
|
+
"type": "text",
|
|
3020
|
+
"text": "."
|
|
3021
|
+
}
|
|
3022
|
+
]
|
|
3023
|
+
},
|
|
3024
|
+
{
|
|
3025
|
+
"type": "element",
|
|
3026
|
+
"name": "Exemple",
|
|
3027
|
+
"children": [
|
|
3028
|
+
{
|
|
3029
|
+
"type": "element",
|
|
3030
|
+
"name": "Titre",
|
|
3031
|
+
"children": [
|
|
3032
|
+
{
|
|
3033
|
+
"type": "text",
|
|
3034
|
+
"text": "Exemple"
|
|
3035
|
+
}
|
|
3036
|
+
]
|
|
3037
|
+
},
|
|
3038
|
+
{
|
|
3039
|
+
"type": "element",
|
|
3040
|
+
"name": "Paragraphe",
|
|
3041
|
+
"children": [
|
|
3042
|
+
{
|
|
3043
|
+
"type": "element",
|
|
3044
|
+
"name": "MiseEnEvidence",
|
|
3045
|
+
"children": [
|
|
3046
|
+
{
|
|
3047
|
+
"type": "text",
|
|
3048
|
+
"text": "Pour un salarié"
|
|
3049
|
+
}
|
|
3050
|
+
]
|
|
3051
|
+
},
|
|
3052
|
+
{
|
|
3053
|
+
"type": "text",
|
|
3054
|
+
"text": " à temps plein (35 h semaine) et "
|
|
3055
|
+
},
|
|
3056
|
+
{
|
|
3057
|
+
"type": "element",
|
|
3058
|
+
"name": "MiseEnEvidence",
|
|
3059
|
+
"children": [
|
|
3060
|
+
{
|
|
3061
|
+
"type": "text",
|
|
3062
|
+
"text": "payé au Smic"
|
|
3063
|
+
}
|
|
3064
|
+
]
|
|
3065
|
+
},
|
|
3066
|
+
{
|
|
3067
|
+
"type": "text",
|
|
3068
|
+
"text": ", soit "
|
|
3069
|
+
},
|
|
3070
|
+
{
|
|
3071
|
+
"type": "element",
|
|
3072
|
+
"name": "Valeur",
|
|
3073
|
+
"children": [
|
|
3074
|
+
{
|
|
3075
|
+
"type": "text",
|
|
3076
|
+
"text": "1 823,03 €"
|
|
3077
|
+
}
|
|
3078
|
+
]
|
|
3079
|
+
},
|
|
3080
|
+
{
|
|
3081
|
+
"type": "text",
|
|
3082
|
+
"text": " par mois et "
|
|
3083
|
+
},
|
|
3084
|
+
{
|
|
3085
|
+
"type": "element",
|
|
3086
|
+
"name": "Valeur",
|
|
3087
|
+
"children": [
|
|
3088
|
+
{
|
|
3089
|
+
"type": "text",
|
|
3090
|
+
"text": "21 876,40 €"
|
|
3091
|
+
}
|
|
3092
|
+
]
|
|
3093
|
+
},
|
|
3094
|
+
{
|
|
3095
|
+
"type": "text",
|
|
3096
|
+
"text": " sur l’année"
|
|
3097
|
+
}
|
|
3098
|
+
]
|
|
3099
|
+
},
|
|
3100
|
+
{
|
|
3101
|
+
"type": "element",
|
|
3102
|
+
"name": "Paragraphe",
|
|
3103
|
+
"children": [
|
|
3104
|
+
{
|
|
3105
|
+
"type": "text",
|
|
3106
|
+
"text": "Calcul du coefficient :"
|
|
3107
|
+
}
|
|
3108
|
+
]
|
|
3109
|
+
},
|
|
3110
|
+
{
|
|
3111
|
+
"type": "element",
|
|
3112
|
+
"name": "Paragraphe",
|
|
3113
|
+
"children": [
|
|
3114
|
+
{
|
|
3115
|
+
"type": "text",
|
|
3116
|
+
"text": "0,0200 + (0,3821 × [(1/2) × ((3 × 12,02 € × 1 820 h / 21 876,40) – 1)]1,75)"
|
|
3117
|
+
}
|
|
3118
|
+
]
|
|
3119
|
+
},
|
|
3120
|
+
{
|
|
3121
|
+
"type": "element",
|
|
3122
|
+
"name": "Paragraphe",
|
|
3123
|
+
"children": [
|
|
3124
|
+
{
|
|
3125
|
+
"type": "text",
|
|
3126
|
+
"text": "0,0200 + (0,3821 × [(1/2) × ((65 629,2 / 21 876,40) – 1]1,75)"
|
|
3127
|
+
}
|
|
3128
|
+
]
|
|
3129
|
+
},
|
|
3130
|
+
{
|
|
3131
|
+
"type": "element",
|
|
3132
|
+
"name": "Paragraphe",
|
|
3133
|
+
"children": [
|
|
3134
|
+
{
|
|
3135
|
+
"type": "text",
|
|
3136
|
+
"text": "0,0200 + (0,3821 × [(1/2) × (3 – 1)]1,75)"
|
|
3137
|
+
}
|
|
3138
|
+
]
|
|
3139
|
+
},
|
|
3140
|
+
{
|
|
3141
|
+
"type": "element",
|
|
3142
|
+
"name": "Paragraphe",
|
|
3143
|
+
"children": [
|
|
3144
|
+
{
|
|
3145
|
+
"type": "text",
|
|
3146
|
+
"text": "0,0200 + (0,3821 × [0,5 × 2]1,75)"
|
|
3147
|
+
}
|
|
3148
|
+
]
|
|
3149
|
+
},
|
|
3150
|
+
{
|
|
3151
|
+
"type": "element",
|
|
3152
|
+
"name": "Paragraphe",
|
|
3153
|
+
"children": [
|
|
3154
|
+
{
|
|
3155
|
+
"type": "text",
|
|
3156
|
+
"text": "0,0200 + (0,3821 × 1) = 0,4021"
|
|
3157
|
+
}
|
|
3158
|
+
]
|
|
3159
|
+
},
|
|
3160
|
+
{
|
|
3161
|
+
"type": "element",
|
|
3162
|
+
"name": "Paragraphe",
|
|
3163
|
+
"children": [
|
|
3164
|
+
{
|
|
3165
|
+
"type": "text",
|
|
3166
|
+
"text": "La réduction pour l’année sera donc égale à "
|
|
3167
|
+
},
|
|
3168
|
+
{
|
|
3169
|
+
"type": "element",
|
|
3170
|
+
"name": "Valeur",
|
|
3171
|
+
"children": [
|
|
3172
|
+
{
|
|
3173
|
+
"type": "text",
|
|
3174
|
+
"text": "8 796,50 €"
|
|
3175
|
+
}
|
|
3176
|
+
]
|
|
3177
|
+
},
|
|
3178
|
+
{
|
|
3179
|
+
"type": "text",
|
|
3180
|
+
"text": " (21 876,40 x 0,4021)"
|
|
3181
|
+
}
|
|
3182
|
+
]
|
|
1934
3183
|
}
|
|
1935
3184
|
]
|
|
1936
3185
|
},
|
|
1937
3186
|
{
|
|
1938
3187
|
"type": "element",
|
|
1939
|
-
"name": "
|
|
3188
|
+
"name": "Exemple",
|
|
1940
3189
|
"children": [
|
|
1941
3190
|
{
|
|
1942
3191
|
"type": "element",
|
|
@@ -1944,7 +3193,7 @@
|
|
|
1944
3193
|
"children": [
|
|
1945
3194
|
{
|
|
1946
3195
|
"type": "text",
|
|
1947
|
-
"text": "
|
|
3196
|
+
"text": "Exemple"
|
|
1948
3197
|
}
|
|
1949
3198
|
]
|
|
1950
3199
|
},
|
|
@@ -1952,72 +3201,43 @@
|
|
|
1952
3201
|
"type": "element",
|
|
1953
3202
|
"name": "Paragraphe",
|
|
1954
3203
|
"children": [
|
|
1955
|
-
{
|
|
1956
|
-
"type": "text",
|
|
1957
|
-
"text": "Le taux du "
|
|
1958
|
-
},
|
|
1959
3204
|
{
|
|
1960
3205
|
"type": "element",
|
|
1961
|
-
"name": "
|
|
1962
|
-
"attributes": {
|
|
1963
|
-
"LienPublication": "R58515",
|
|
1964
|
-
"type": "Acronyme"
|
|
1965
|
-
},
|
|
3206
|
+
"name": "MiseEnEvidence",
|
|
1966
3207
|
"children": [
|
|
1967
3208
|
{
|
|
1968
3209
|
"type": "text",
|
|
1969
|
-
"text": "
|
|
3210
|
+
"text": "Pour un salarié"
|
|
1970
3211
|
}
|
|
1971
3212
|
]
|
|
1972
3213
|
},
|
|
1973
3214
|
{
|
|
1974
3215
|
"type": "text",
|
|
1975
|
-
"text": "
|
|
3216
|
+
"text": " à temps plein (35 h semaine) et "
|
|
1976
3217
|
},
|
|
1977
3218
|
{
|
|
1978
3219
|
"type": "element",
|
|
1979
|
-
"name": "
|
|
3220
|
+
"name": "MiseEnEvidence",
|
|
1980
3221
|
"children": [
|
|
1981
3222
|
{
|
|
1982
3223
|
"type": "text",
|
|
1983
|
-
"text": "
|
|
3224
|
+
"text": "payé"
|
|
1984
3225
|
}
|
|
1985
3226
|
]
|
|
1986
3227
|
},
|
|
1987
|
-
{
|
|
1988
|
-
"type": "text",
|
|
1989
|
-
"text": ". Le taux de l'assurance chômage est de "
|
|
1990
|
-
},
|
|
1991
3228
|
{
|
|
1992
3229
|
"type": "element",
|
|
1993
3230
|
"name": "Valeur",
|
|
1994
3231
|
"children": [
|
|
1995
3232
|
{
|
|
1996
3233
|
"type": "text",
|
|
1997
|
-
"text": "
|
|
1998
|
-
}
|
|
1999
|
-
]
|
|
2000
|
-
},
|
|
2001
|
-
{
|
|
2002
|
-
"type": "text",
|
|
2003
|
-
"text": " avec ou sans "
|
|
2004
|
-
},
|
|
2005
|
-
{
|
|
2006
|
-
"type": "element",
|
|
2007
|
-
"name": "LienExterne",
|
|
2008
|
-
"attributes": {
|
|
2009
|
-
"URL": "https://travail-emploi.gouv.fr/le-bonus-malus-assurance-chomage"
|
|
2010
|
-
},
|
|
2011
|
-
"children": [
|
|
2012
|
-
{
|
|
2013
|
-
"type": "text",
|
|
2014
|
-
"text": "bonus ou malus"
|
|
3234
|
+
"text": "3 500 €"
|
|
2015
3235
|
}
|
|
2016
3236
|
]
|
|
2017
3237
|
},
|
|
2018
3238
|
{
|
|
2019
3239
|
"type": "text",
|
|
2020
|
-
"text": "
|
|
3240
|
+
"text": " par mois ("
|
|
2021
3241
|
},
|
|
2022
3242
|
{
|
|
2023
3243
|
"type": "element",
|
|
@@ -2025,157 +3245,73 @@
|
|
|
2025
3245
|
"children": [
|
|
2026
3246
|
{
|
|
2027
3247
|
"type": "text",
|
|
2028
|
-
"text": "
|
|
2029
|
-
}
|
|
2030
|
-
]
|
|
2031
|
-
},
|
|
2032
|
-
{
|
|
2033
|
-
"type": "text",
|
|
2034
|
-
"text": " à partir du 1"
|
|
2035
|
-
},
|
|
2036
|
-
{
|
|
2037
|
-
"type": "element",
|
|
2038
|
-
"name": "Exposant",
|
|
2039
|
-
"children": [
|
|
2040
|
-
{
|
|
2041
|
-
"type": "text",
|
|
2042
|
-
"text": "er"
|
|
3248
|
+
"text": "42 000 €"
|
|
2043
3249
|
}
|
|
2044
3250
|
]
|
|
2045
3251
|
},
|
|
2046
3252
|
{
|
|
2047
3253
|
"type": "text",
|
|
2048
|
-
"text": "
|
|
3254
|
+
"text": " sur l’année)"
|
|
2049
3255
|
}
|
|
2050
3256
|
]
|
|
2051
|
-
}
|
|
2052
|
-
]
|
|
2053
|
-
}
|
|
2054
|
-
]
|
|
2055
|
-
},
|
|
2056
|
-
{
|
|
2057
|
-
"type": "element",
|
|
2058
|
-
"name": "Cas",
|
|
2059
|
-
"children": [
|
|
2060
|
-
{
|
|
2061
|
-
"type": "element",
|
|
2062
|
-
"name": "Titre",
|
|
2063
|
-
"children": [
|
|
2064
|
-
{
|
|
2065
|
-
"type": "text",
|
|
2066
|
-
"text": "À partir de 50 salariés"
|
|
2067
|
-
}
|
|
2068
|
-
]
|
|
2069
|
-
},
|
|
2070
|
-
{
|
|
2071
|
-
"type": "element",
|
|
2072
|
-
"name": "Paragraphe",
|
|
2073
|
-
"children": [
|
|
2074
|
-
{
|
|
2075
|
-
"type": "text",
|
|
2076
|
-
"text": "Le montant du coefficient de réduction est déterminé selon la formule suivante :"
|
|
2077
|
-
}
|
|
2078
|
-
]
|
|
2079
|
-
},
|
|
2080
|
-
{
|
|
2081
|
-
"type": "element",
|
|
2082
|
-
"name": "Paragraphe",
|
|
2083
|
-
"children": [
|
|
3257
|
+
},
|
|
2084
3258
|
{
|
|
2085
3259
|
"type": "element",
|
|
2086
|
-
"name": "
|
|
3260
|
+
"name": "Paragraphe",
|
|
2087
3261
|
"children": [
|
|
2088
3262
|
{
|
|
2089
3263
|
"type": "text",
|
|
2090
|
-
"text": "
|
|
3264
|
+
"text": "Calcul du coefficient :"
|
|
2091
3265
|
}
|
|
2092
3266
|
]
|
|
2093
|
-
}
|
|
2094
|
-
]
|
|
2095
|
-
},
|
|
2096
|
-
{
|
|
2097
|
-
"type": "element",
|
|
2098
|
-
"name": "Paragraphe",
|
|
2099
|
-
"children": [
|
|
2100
|
-
{
|
|
2101
|
-
"type": "text",
|
|
2102
|
-
"text": "Le taux de réduction est égal à "
|
|
2103
3267
|
},
|
|
2104
3268
|
{
|
|
2105
3269
|
"type": "element",
|
|
2106
|
-
"name": "
|
|
3270
|
+
"name": "Paragraphe",
|
|
2107
3271
|
"children": [
|
|
2108
3272
|
{
|
|
2109
3273
|
"type": "text",
|
|
2110
|
-
"text": "0,
|
|
3274
|
+
"text": "0,0200 + (0,3821 × [(1/2) × ((3 × 12,02 € × 1 820 h / 42 000) – 1)]1,75)"
|
|
2111
3275
|
}
|
|
2112
3276
|
]
|
|
2113
3277
|
},
|
|
2114
3278
|
{
|
|
2115
|
-
"type": "
|
|
2116
|
-
"
|
|
2117
|
-
|
|
2118
|
-
|
|
2119
|
-
|
|
2120
|
-
|
|
2121
|
-
|
|
2122
|
-
|
|
2123
|
-
"children": [
|
|
2124
|
-
{
|
|
2125
|
-
"type": "text",
|
|
2126
|
-
"text": "Le coefficient est ensuite réparti sur les cotisations versées aux institutions de retraite complémentaire (IRC), d'une part, et sur les cotisations versées à l'Urssaf, d'autre part."
|
|
2127
|
-
}
|
|
2128
|
-
]
|
|
2129
|
-
},
|
|
2130
|
-
{
|
|
2131
|
-
"type": "element",
|
|
2132
|
-
"name": "Paragraphe",
|
|
2133
|
-
"children": [
|
|
2134
|
-
{
|
|
2135
|
-
"type": "text",
|
|
2136
|
-
"text": "Ce calcul s'applique sur les rémunérations des périodes d'emploi courant "
|
|
3279
|
+
"type": "element",
|
|
3280
|
+
"name": "Paragraphe",
|
|
3281
|
+
"children": [
|
|
3282
|
+
{
|
|
3283
|
+
"type": "text",
|
|
3284
|
+
"text": "0,0200 + (0,3821 × [(1/2) × ((65 629,2 / 42 000) – 1]1,75)"
|
|
3285
|
+
}
|
|
3286
|
+
]
|
|
2137
3287
|
},
|
|
2138
3288
|
{
|
|
2139
3289
|
"type": "element",
|
|
2140
|
-
"name": "
|
|
3290
|
+
"name": "Paragraphe",
|
|
2141
3291
|
"children": [
|
|
2142
3292
|
{
|
|
2143
3293
|
"type": "text",
|
|
2144
|
-
"text": "
|
|
2145
|
-
}
|
|
2146
|
-
|
|
2147
|
-
|
|
2148
|
-
|
|
2149
|
-
|
|
2150
|
-
|
|
2151
|
-
|
|
2152
|
-
"text": "er"
|
|
2153
|
-
}
|
|
2154
|
-
]
|
|
2155
|
-
},
|
|
3294
|
+
"text": "0,0200 + (0,3821 × [(1/2) × (1,5626 – 1)]1,75)"
|
|
3295
|
+
}
|
|
3296
|
+
]
|
|
3297
|
+
},
|
|
3298
|
+
{
|
|
3299
|
+
"type": "element",
|
|
3300
|
+
"name": "Paragraphe",
|
|
3301
|
+
"children": [
|
|
2156
3302
|
{
|
|
2157
3303
|
"type": "text",
|
|
2158
|
-
"text": "
|
|
3304
|
+
"text": "0,0200 + (0,3821 × [0,5 × 0,5626]1,75)"
|
|
2159
3305
|
}
|
|
2160
3306
|
]
|
|
2161
3307
|
},
|
|
2162
|
-
{
|
|
2163
|
-
"type": "text",
|
|
2164
|
-
"text": "."
|
|
2165
|
-
}
|
|
2166
|
-
]
|
|
2167
|
-
},
|
|
2168
|
-
{
|
|
2169
|
-
"type": "element",
|
|
2170
|
-
"name": "Attention",
|
|
2171
|
-
"children": [
|
|
2172
3308
|
{
|
|
2173
3309
|
"type": "element",
|
|
2174
|
-
"name": "
|
|
3310
|
+
"name": "Paragraphe",
|
|
2175
3311
|
"children": [
|
|
2176
3312
|
{
|
|
2177
3313
|
"type": "text",
|
|
2178
|
-
"text": "
|
|
3314
|
+
"text": "0,0200 + (0,3821 × 0,1086) = 0,0615"
|
|
2179
3315
|
}
|
|
2180
3316
|
]
|
|
2181
3317
|
},
|
|
@@ -2185,7 +3321,7 @@
|
|
|
2185
3321
|
"children": [
|
|
2186
3322
|
{
|
|
2187
3323
|
"type": "text",
|
|
2188
|
-
"text": "
|
|
3324
|
+
"text": "La réduction pour l’année sera donc égale à "
|
|
2189
3325
|
},
|
|
2190
3326
|
{
|
|
2191
3327
|
"type": "element",
|
|
@@ -2193,13 +3329,13 @@
|
|
|
2193
3329
|
"children": [
|
|
2194
3330
|
{
|
|
2195
3331
|
"type": "text",
|
|
2196
|
-
"text": "
|
|
3332
|
+
"text": "2 583,70 €"
|
|
2197
3333
|
}
|
|
2198
3334
|
]
|
|
2199
3335
|
},
|
|
2200
3336
|
{
|
|
2201
3337
|
"type": "text",
|
|
2202
|
-
"text": " (
|
|
3338
|
+
"text": " (42 000 x 0,0615)"
|
|
2203
3339
|
}
|
|
2204
3340
|
]
|
|
2205
3341
|
}
|
|
@@ -2211,21 +3347,21 @@
|
|
|
2211
3347
|
"children": [
|
|
2212
3348
|
{
|
|
2213
3349
|
"type": "text",
|
|
2214
|
-
"text": "Le
|
|
3350
|
+
"text": "Le coefficient est ensuite réparti sur les cotisations versées aux "
|
|
2215
3351
|
},
|
|
2216
3352
|
{
|
|
2217
3353
|
"type": "element",
|
|
2218
|
-
"name": "
|
|
3354
|
+
"name": "Expression",
|
|
2219
3355
|
"children": [
|
|
2220
3356
|
{
|
|
2221
3357
|
"type": "text",
|
|
2222
|
-
"text": "
|
|
3358
|
+
"text": "institutions de retraite complémentaire"
|
|
2223
3359
|
}
|
|
2224
3360
|
]
|
|
2225
3361
|
},
|
|
2226
3362
|
{
|
|
2227
3363
|
"type": "text",
|
|
2228
|
-
"text": "
|
|
3364
|
+
"text": " (IRC), d'une part, et sur les cotisations versées à l'Urssaf, d'autre part."
|
|
2229
3365
|
}
|
|
2230
3366
|
]
|
|
2231
3367
|
},
|
|
@@ -2235,24 +3371,21 @@
|
|
|
2235
3371
|
"children": [
|
|
2236
3372
|
{
|
|
2237
3373
|
"type": "text",
|
|
2238
|
-
"text": "
|
|
3374
|
+
"text": "Le coefficient de réduction sur les cotisations versées aux IRC ne doit pas dépasser "
|
|
2239
3375
|
},
|
|
2240
3376
|
{
|
|
2241
3377
|
"type": "element",
|
|
2242
|
-
"name": "
|
|
2243
|
-
"attributes": {
|
|
2244
|
-
"URL": "https://www.urssaf.fr/portail/home/employeur/beneficier-dune-exoneration/exonerations-generales/la-reduction-generale/exemple-de-calcul-pour-2023.html"
|
|
2245
|
-
},
|
|
3378
|
+
"name": "Valeur",
|
|
2246
3379
|
"children": [
|
|
2247
3380
|
{
|
|
2248
3381
|
"type": "text",
|
|
2249
|
-
"text": "
|
|
3382
|
+
"text": "6,01 %"
|
|
2250
3383
|
}
|
|
2251
3384
|
]
|
|
2252
3385
|
},
|
|
2253
3386
|
{
|
|
2254
3387
|
"type": "text",
|
|
2255
|
-
"text": "."
|
|
3388
|
+
"text": " (valeur de 0,0601)."
|
|
2256
3389
|
}
|
|
2257
3390
|
]
|
|
2258
3391
|
},
|
|
@@ -2326,7 +3459,7 @@
|
|
|
2326
3459
|
"children": [
|
|
2327
3460
|
{
|
|
2328
3461
|
"type": "text",
|
|
2329
|
-
"text": "4
|
|
3462
|
+
"text": "4 %"
|
|
2330
3463
|
}
|
|
2331
3464
|
]
|
|
2332
3465
|
},
|
|
@@ -2349,35 +3482,7 @@
|
|
|
2349
3482
|
},
|
|
2350
3483
|
{
|
|
2351
3484
|
"type": "text",
|
|
2352
|
-
"text": "
|
|
2353
|
-
},
|
|
2354
|
-
{
|
|
2355
|
-
"type": "element",
|
|
2356
|
-
"name": "Valeur",
|
|
2357
|
-
"children": [
|
|
2358
|
-
{
|
|
2359
|
-
"type": "text",
|
|
2360
|
-
"text": "4 %"
|
|
2361
|
-
}
|
|
2362
|
-
]
|
|
2363
|
-
},
|
|
2364
|
-
{
|
|
2365
|
-
"type": "text",
|
|
2366
|
-
"text": " à partir du 1"
|
|
2367
|
-
},
|
|
2368
|
-
{
|
|
2369
|
-
"type": "element",
|
|
2370
|
-
"name": "Exposant",
|
|
2371
|
-
"children": [
|
|
2372
|
-
{
|
|
2373
|
-
"type": "text",
|
|
2374
|
-
"text": "er"
|
|
2375
|
-
}
|
|
2376
|
-
]
|
|
2377
|
-
},
|
|
2378
|
-
{
|
|
2379
|
-
"type": "text",
|
|
2380
|
-
"text": " mai 2025."
|
|
3485
|
+
"text": "."
|
|
2381
3486
|
}
|
|
2382
3487
|
]
|
|
2383
3488
|
}
|
|
@@ -2386,6 +3491,30 @@
|
|
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"text": "Référence : Code de la sécurité sociale : articles D241-7 à D241-11"
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"text": "Sous certaines conditions, avec l’exonération pour les employés d'aide à domicile. Il lest possible de bénéficier, pour un même salarié, au titre du même mois, de l’exonération prévue au titre de l’aide à domicile avec la réduction générale, lorsque ce salarié intervient alternativement auprès d’un public fragile et auprès d’un autre public"
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"text": "La réduction générale des cotisations patronales peut être cumulée avec les allègements suivants :"
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"text": "Décret n° 2023-1329 du 29 décembre 2023 relatif aux modalités d'application de divers dispositifs de réduction de cotisations patronales"
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{
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"URL": "https://www.msa.fr/lfy/dsn",
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"text": "MSA - Entreprises et exploitants agricoles - DSN : déclaration en ligne"
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"ID": "R42080",
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"URL": "https://www.urssaf.fr/portail/home/employeur/beneficier-dune-exoneration/exonerations-generales/la-reduction-generale.html",
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"audience": "Professionnels"
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"text": "Réduction générale de cotisations sociales"
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"ID": "
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"URL": "https://
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"ID": "R59115",
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|
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"URL": "https://travail-emploi.gouv.fr/le-bonus-malus-assurance-chomage",
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|
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|
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"text": "Le bonus-malus assurance chômage"
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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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"URL": "https://www.urssaf.fr/portail/home/employeur/beneficier-dune-exoneration/exonerations-generales/la-reduction-generale/exemple-de-calcul-pour-2023.html",
|
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|
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"ID": "R13084"
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{
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|
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|
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"text": "Assiette"
|
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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": "Base de calcul"
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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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"URL": "https://travail-emploi.gouv.fr/le-bonus-malus-assurance-chomage",
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|
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"audience": "Professionnels"
|
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|
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"ID": "R57264"
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|
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|
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"text": "Assiette sociale"
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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": "Base de calcul de vos cotisations et de vos droits sociaux (indemnités journalières, trimestres de retraite, etc.), correspondant à une part de vos revenus"
|
|
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|
+
}
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|
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|
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"URL": "https://www.urssaf.fr/portail/home/employeur/beneficier-dune-exoneration/exonerations-generales/la-reduction-generale/comment-corriger-les-erreurs-dec.html",
|
|
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|
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"audience": "Professionnels"
|
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|
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"ID": "R31127",
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"type": "Acronyme"
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|
"children": [
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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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"text": "Smic"
|
|
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|
}
|
|
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|
]
|
|
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|
},
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|
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|
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{
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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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|
+
"text": "Salaire minimum interprofessionnel de croissance"
|
|
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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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"ID": "
|
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|
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"ID": "R64472",
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|
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"type": "Sigle"
|
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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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|
"type": "text",
|
|
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|
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"text": "
|
|
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|
+
"text": "AADPA"
|
|
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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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"text": "
|
|
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|
+
"text": "Accompagnement à domiciledes personnes âgées"
|
|
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|
}
|
|
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|
]
|
|
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|
}
|