@leximpact/socio-fiscal-openfisca-json

{ "default_value": 0, "definition_period": "month", "description": { "2021-11-08": [ { "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F31326", "note": "Cet allègement remplace le crédit d'impôt pour la compétitivité et l'emploi (CICE) qui est maintenu uniquement à Mayotte. Cette nouvelle formule du CICE se traduit par une réduction de la cotisation employeur d'assurance maladie des employés dont la rémunération est inférieure à 2,5 SMIC.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "formulas": { "2019-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 23, "end_col_offset": 31, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 33, "end_col_offset": 39, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 41, "end_col_offset": 51, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 95, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 38, "end_lineno": 2, "id": "allegement_cotisation_maladie_base", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 50, "end_col_offset": 86, "end_lineno": 2, "lineno": 2, "value": "allegement_cotisation_maladie_base" }, { "ast_class": "Name", "col_offset": 88, "ctx": { "ast_class": "Load" }, "end_col_offset": 94, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 41, "end_col_offset": 95, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 49, "end_lineno": 2, "id": "individu", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 123, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 52, "end_lineno": 4, "id": "choix_exoneration_cotisations_employeur_agricole", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 64, "end_col_offset": 114, "end_lineno": 4, "lineno": 4, "value": "choix_exoneration_cotisations_employeur_agricole" }, { "ast_class": "Name", "col_offset": 116, "ctx": { "ast_class": "Load" }, "end_col_offset": 122, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 55, "end_col_offset": 123, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 55, "ctx": { "ast_class": "Load" }, "end_col_offset": 63, "end_lineno": 4, "id": "individu", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 102, "end_lineno": 5, "lineno": 5, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 102, "end_lineno": 5, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 5, "id": "allegement_cotisation_maladie_base", "lineno": 5 }, "lineno": 5, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 101, "end_lineno": 5, "id": "choix_exoneration_cotisations_employeur_agricole", "lineno": 5 } ], "ast_class": "Call", "col_offset": 48, "end_col_offset": 102, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 5, "id": "not_", "lineno": 5 }, "keywords": [], "lineno": 5 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 102, "end_lineno": 5, "lineno": 1, "name": "formula_2019_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "parameters": [ "prelevements_sociaux.reductions_cotisations_sociales.alleg_gen.mmid" ], "source_code": "def formula_2019_01_01(individu, period, parameters):\n allegement_cotisation_maladie_base = individu('allegement_cotisation_maladie_base', period)\n # Si l'employeur fait le choix de la TO-DE alors celle-ci remplace l'allègement de cotisation maladie.\n choix_exoneration_cotisations_employeur_agricole = individu('choix_exoneration_cotisations_employeur_agricole', period)\n return allegement_cotisation_maladie_base * not_(choix_exoneration_cotisations_employeur_agricole)\n", "start_line_number": 508, "stop_line_number": 513, "variables": [ "allegement_cotisation_maladie_base", "choix_exoneration_cotisations_employeur_agricole" ] } }, "json_type": "number", "label": "Allègement de la cotisation employeur d'assurance maladie sur les «bas et moyens salaires» (< 2,5 Smic) (ex-CICE)", "last_value_still_valid_on": "2024-01-15", "name": "allegement_cotisation_maladie", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037947559" } ] }, "referring_variables": [ "mmid_employeur_net_allegement" ], "set_input": "set_input_divide_by_period", "short_label": "Allègement cotis. MMID", "start_line_number": 500, "stop_line_number": 513, "unit": "currency", "value_type": "float" }