@leximpact/socio-fiscal-openfisca-json

{ "default_value": 0, "definition_period": "month", "description": { "2022-02-09": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041757540", "note": "La rémunération ou salaire super brut est une expression courante utilisée pour évoquer le montant total versé par l'employeur tel qu'affiché sur les bulletins de paie. Selon l'article R3243-1 du Code du travail qui définit la composition du bulletin de paie, « le montant total versé par l'employeur [est] la somme de la rémunération mentionnée au 7° [rémunération brute du salarié] et des cotisations et contributions à la charge de l'employeur [...], déduction faite des exonérations et exemptions des mêmes cotisations et contributions[...].»", "title": "Article R3243-1 du Code du travail - Alinéa 14. - Légifrance.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 12, "end_col_offset": 20, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 22, "end_col_offset": 28, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 30, "end_col_offset": 40, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", 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"salaire_super_brut_hors_allegements" ] }, "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": 19, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 2, "id": "period", "lineno": 2 } ], "value": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 2, "id": "period", "lineno": 2 } }, { "ast_class": "Assign", 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"ast_class": "Name", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 82, "end_lineno": 7, "id": "allegement_general", "lineno": 7 } }, "lineno": 7, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 85, "ctx": { "ast_class": "Load" }, "end_col_offset": 128, "end_lineno": 7, "id": "prime_exceptionnelle_pouvoir_achat_exoneree", "lineno": 7 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 128, "end_lineno": 7, "lineno": 1, "name": "formula_2019_01_01" }, "file_path": "openfisca_france/model/revenus/activite/salarie.py", "source_code": "def formula_2019_01_01(individu, period, parameters):\n period = period\n salaire_super_brut_hors_allegements = individu('salaire_super_brut_hors_allegements', period)\n exonerations = individu('exonerations', period)\n allegement_general = individu('allegement_general', period, options = [ADD])\n prime_exceptionnelle_pouvoir_achat_exoneree = individu('prime_exceptionnelle_pouvoir_achat_exoneree', period, options = [DIVIDE])\n return salaire_super_brut_hors_allegements - exonerations - allegement_general + prime_exceptionnelle_pouvoir_achat_exoneree\n", "start_line_number": 1488, "stop_line_number": 1495, "variables": [ "allegement_general", "exonerations", "prime_exceptionnelle_pouvoir_achat_exoneree", "salaire_super_brut_hors_allegements" ] }, "2022-07-01": { "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": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 10, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 10, "lineno": 2, "value": "\n Apparition de la PPV le 1er aout 2022:\n Au niveau du salaire super brut, la PPV se comporte comme la PEPA.\n Pour tout niveau de revenu, la part de prime sous plafond est exonérée\n de toutes les cotisations sociales d'origine légale ou conventionnelle\n à la charge du salarié et de l'employeur (mais pas de contribution\n \"forfait social\") et la part de la prime non exonérée\n (sur plafond) est soumise aux cotisations.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 19, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 11, "id": "period", "lineno": 11 } ], "value": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 11, "id": "period", "lineno": 11 } }, { 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19, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 18, "id": "salaire_super_brut_hors_allegements", "lineno": 18 }, "lineno": 18, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 19, "id": "exonerations", "lineno": 19 } }, "lineno": 18, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 20, "id": "allegement_general", "lineno": 20 } }, "lineno": 18, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 21, "id": "prime_partage_valeur_exoneree", "lineno": 21 } }, "lineno": 18, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 22, "id": "prime_partage_valeur_exoneree_exceptionnelle", "lineno": 22 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 9, "end_lineno": 23, "lineno": 1, "name": "formula_2022_07_01" }, "documentation": "\nApparition de la PPV le 1er aout 2022:\nAu niveau du salaire super brut, la PPV se comporte comme la PEPA.\nPour tout niveau de revenu, la part de prime sous plafond est exonérée\nde toutes les cotisations sociales d'origine légale ou conventionnelle\nà la charge du salarié et de l'employeur (mais pas de contribution\n\"forfait social\") et la part de la prime non exonérée\n(sur plafond) est soumise aux cotisations.\n", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "source_code": "def formula_2022_07_01(individu, period, parameters):\n '''\n Apparition de la PPV le 1er aout 2022:\n Au niveau du salaire super brut, la PPV se comporte comme la PEPA.\n Pour tout niveau de revenu, la part de prime sous plafond est exonérée\n de toutes les cotisations sociales d'origine légale ou conventionnelle\n à la charge du salarié et de l'employeur (mais pas de contribution\n \"forfait social\") et la part de la prime non exonérée\n (sur plafond) est soumise aux cotisations.\n '''\n period = period\n salaire_super_brut_hors_allegements = individu('salaire_super_brut_hors_allegements', period)\n exonerations = individu('exonerations', period)\n allegement_general = individu('allegement_general', period, options = [ADD])\n prime_partage_valeur_exoneree = individu('prime_partage_valeur_exoneree', period, options=[DIVIDE])\n prime_partage_valeur_exoneree_exceptionnelle = individu('prime_partage_valeur_exoneree_exceptionnelle', period, options=[DIVIDE])\n return (\n salaire_super_brut_hors_allegements\n - exonerations\n - allegement_general\n + prime_partage_valeur_exoneree\n + prime_partage_valeur_exoneree_exceptionnelle\n )\n", "start_line_number": 1496, "stop_line_number": 1519, "variables": [ "allegement_general", "exonerations", "prime_partage_valeur_exoneree", "prime_partage_valeur_exoneree_exceptionnelle", "salaire_super_brut_hors_allegements" ] }, "2024-01-01": { "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": 63, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 22, "end_lineno": 2, "id": "remuneration_brute", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 34, "end_col_offset": 54, 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