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@leximpact/socio-fiscal-openfisca-json

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JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)

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{ "abat_spe": { "baseline_variable": "abat_spe", "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "formulas": { "0001-01-01": { "documentation": "\nAbattements spéciaux pour :\n\n- pour personnes âges ou invalides ;\n- pour enfants à charge ayant fondé un foyer distinct.\n", "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.abat_rni.contribuable_age_invalide", "impot_revenu.calcul_revenus_imposables.abat_rni.enfant_marie" ], "start_line_number": 79, "stop_line_number": 137, "variables": [ "age", "caseF", "caseP", "nbN", "rng" ] }, "2025-01-01": { "documentation": "\nAbattements spéciaux pour :\n\n- pour personnes âges ou invalides ;\n- pour enfants à charge ayant fondé un foyer distinct.\n", "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.abat_rni.contribuable_age_invalide", "impot_revenu.calcul_revenus_imposables.abat_rni.enfant_marie" ], "start_line_number": 20, "stop_line_number": 78, "variables": [ "age", "caseF", "caseP", "nbN", "rng" ] } }, "json_type": "number", "label": "Abattements spéciaux", "last_value_still_valid_on": "2025-01-01", "name": "abat_spe", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/2036-PGP" } ] }, "referring_variables": [ "rni" ], "start_line_number": 13, "stop_line_number": 137, "unit": "currency", "value_type": "float" }, "aide_logement_base_ressources_individu": { "baseline_variable": "aide_logement_base_ressources_individu", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.deductions.abatpro.max", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.min", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.min2", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux", "prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise" ], "start_line_number": 361, "stop_line_number": 404, "variables": [ "aide_logement_abattement_indemnites_chomage", "aide_logement_abattement_revenus_activite_professionnelle", "aide_logement_condition_neutralisation", "chomage_imposable", "chomeur_longue_duree", "f1tt", "f3vj", "frais_reels", "hsup", "moins_values_court_terme_non_salaries", "moins_values_long_terme_non_salaries", "revenu_assimile_pension_apres_abattements", "rpns_imposables", "rpns_pvce", "rpns_pvct", "salaire_imposable" ] }, "2018-01-01": { "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.deductions.abatpro.max", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.min", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux", "prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise" ], "start_line_number": 321, "stop_line_number": 360, "variables": [ "aide_logement_abattement_indemnites_chomage", "aide_logement_abattement_revenus_activite_professionnelle", "aide_logement_condition_neutralisation", "chomage_imposable", "f1tt", "f3vj", "frais_reels", "moins_values_court_terme_non_salaries", "moins_values_long_terme_non_salaries", "revenu_assimile_pension_apres_abattements", "rpns_imposables", "rpns_pvce", "rpns_pvct", "salaire_imposable" ] }, "2021-01-01": { "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.deductions.abatpen.min", "impot_revenu.calcul_revenus_imposables.deductions.abatpen.taux", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.max", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.min", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux", "prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise" ], "start_line_number": 272, "stop_line_number": 320, "variables": [ "aide_logement_abattement_indemnites_chomage", "aide_logement_abattement_revenus_activite_professionnelle", "aide_logement_condition_neutralisation", "chomage_imposable", "f1tt", "f3vj", "frais_reels", "moins_values_court_terme_non_salaries", "moins_values_long_terme_non_salaries", "pensions_alimentaires_percues", "pensions_invalidite", "retraite_imposable", "rpns_imposables", "rpns_pvce", "rpns_pvct", "salaire_imposable" ] }, "2025-01-01": { "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.deductions.abatpen.forfait", "impot_revenu.calcul_revenus_imposables.deductions.abatpen.min", "impot_revenu.calcul_revenus_imposables.deductions.abatpen.taux", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.max", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.min", "impot_revenu.calcul_revenus_imposables.deductions.abatpro.taux", "prestations_sociales.aides_logement.allocations_logement.ressources.abattements.chomage_indemnise" ], "start_line_number": 221, "stop_line_number": 271, "variables": [ "aide_logement_abattement_indemnites_chomage", "aide_logement_abattement_revenus_activite_professionnelle", "aide_logement_condition_neutralisation", "chomage_imposable", "f1tt", "f3vj", "frais_reels", "moins_values_court_terme_non_salaries", "moins_values_long_terme_non_salaries", "pensions_alimentaires_percues", "pensions_invalidite", "retraite_imposable", "rpns_imposables", "rpns_pvce", "rpns_pvct", "salaire_imposable" ] } }, "is_period_size_independent": true, "json_type": "number", "label": "Base ressource individuelle des aides logement", "last_value_still_valid_on": "2025-01-01", "name": "aide_logement_base_ressources_individu", "referring_variables": [ "aide_logement_base_ressources" ], "start_line_number": 214, "stop_line_number": 404, "value_type": "float" }, "exoneration_cotisations_employeur_apprenti": { "baseline_variable": "exoneration_cotisations_employeur_apprenti", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france_reforms/plf_plfss_2026/fin_exoneration_apprentis.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_reforms/plf_plfss_2026/fin_exoneration_apprentis.py", "start_line_number": 40, "stop_line_number": 68, "variables": [ "accident_du_travail", "apprenti", "cotisations_employeur", "effectif_entreprise", "famille", "mmid_employeur_net_allegement", "vieillesse_deplafonnee_employeur", "vieillesse_plafonnee_employeur" ] }, "2025-01-01": { "documentation": "\nFin de l'exonération de cotisations employeur pour un apprenti\n", "file_path": "openfisca_france_reforms/plf_plfss_2026/fin_exoneration_apprentis.py", "start_line_number": 15, "stop_line_number": 21, "variables": [ "apprenti" ] } }, "json_type": "number", "label": "Exonération de cotisations employeur pour un apprenti", "last_value_still_valid_on": "2025-01-01", "name": "exoneration_cotisations_employeur_apprenti", "reference": { "0001-01-01": [ { "href": "http://www.apce.com/pid927/contrat-d-apprentissage.html?espace=1&tp=1&pagination=2" } ] }, "referring_variables": [ "exonerations" ], "set_input": "set_input_divide_by_period", "start_line_number": 5, "stop_line_number": 68, "unit": "currency", "value_type": "float" }, "indu_plaf_abat_pen": { "baseline_variable": "indu_plaf_abat_pen", "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.deductions.abatpen.max" ], "start_line_number": 202, "stop_line_number": 212, "variables": [ "revenu_assimile_pension", "revenu_assimile_pension_apres_abattements" ] }, "2025-01-01": { "file_path": "openfisca_france_reforms/plf_plfss_2026/abattement_retraite.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.deductions.abatpen.max", "impot_revenu.calcul_revenus_imposables.deductions.abatpen.min", "impot_revenu.calcul_revenus_imposables.deductions.abatpen.taux" ], "start_line_number": 190, "stop_line_number": 201, "variables": [ "revenu_assimile_pension_hors_retraites" ] } }, "json_type": "number", "label": "Plafonnement de l'abattement de 10% sur les pensions du foyer", "last_value_still_valid_on": "2025-01-01", "name": "indu_plaf_abat_pen", "referring_variables": [ "revenu_categoriel_tspr" ], "start_line_number": 184, "stop_line_number": 212, "unit": "currency", "value_type": "float" }, "interets_paiements_differes_agriculteurs": { "baseline_variable": "interets_paiements_differes_agriculteurs", "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france_reforms/plf_plfss_2026/fin_interets_paiements_differes_agriculteurs.py", "formulas": { "2005-01-01": { "documentation": "\nIntérêts pour paiement différé accordé aux agriculteurs\n2005-\n", "file_path": "openfisca_france_reforms/plf_plfss_2026/fin_interets_paiements_differes_agriculteurs.py", "parameters": [ "impot_revenu.calcul_reductions_impots.divers.interets_paiements_differes_agriculteurs.plafond", "impot_revenu.calcul_reductions_impots.divers.interets_paiements_differes_agriculteurs.taux" ], "start_line_number": 19, "stop_line_number": 30, "variables": [ "f7um", "maries_ou_pacses" ] }, "2025-01-01": { "documentation": "\nFin de l'Intérêts pour paiement différé accordé aux agriculteurs\n", "file_path": "openfisca_france_reforms/plf_plfss_2026/fin_interets_paiements_differes_agriculteurs.py", "start_line_number": 12, "stop_line_number": 18, "variables": [ "f7um" ] } }, "json_type": "number", "label": "Intérêts paiement différé agriculteurs", "last_value_still_valid_on": "2025-01-01", "name": "interets_paiements_differes_agriculteurs", "referring_variables": [ "reductions", "reductions_deplafonnees" ], "start_line_number": 5, "stop_line_number": 30, "value_type": "float" }, "mmid_employeur": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-maladie---maternit.html", "note": "Cette cotisation à la charge de l'employeur finance les prestations versées par le régime général de sécurité sociale en cas d'incapacité de travail.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "prelevements_sociaux.cotisations_securite_sociale_regime_general.mmid.employeur.maladie" ], "start_line_number": 879, "stop_line_number": 889 } }, "json_type": "number", "label": "Cotisation employeur maladie - maternité - invalidité - décès", "last_value_still_valid_on": "2024-01-15", "name": "mmid_employeur", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006073189/LEGISCTA000006172581/#LEGISCTA000031685957", "title": "Articles L241-2 à L241-2-1 du Code de la sécurité sociale" } ] }, "referring_variables": [ "cotisations_allegement_general", "cotisations_employeur", "cotisations_employeur_securite_sociale", "exoneration_cotisations_employeur_professionnalisation", "mmid_employeur_net_allegement" ], "set_input": "set_input_divide_by_period", "short_label": "Cotis. MMID brute", "start_line_number": 871, "stop_line_number": 889, "unit": "currency", "value_type": "float" }, "pensions_alimentaires_percues": { "calculate_output": "calculate_output_add", "cerfa_field": { "0": "1AO", "1": "1BO", "2": "1CO", "3": "1DO", "4": "1EO" }, "default_value": 0, "definition_period": "month", "description": { "0001-01-01": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F1728", "note": "Une pension alimentaire est perçue lorsqu'une personne n'a pas les moyens suffisants pour se nourrir, s'habiller, se loger. Cette somme d'argent est en principe fixée par le juge aux affaires familiales. Le montant de la pension alimentaire reçue par le foyer influence de nombreux prélèvements ou prestations sociales ; vous pouvez compléter votre cas type en renseignant cette information.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/autres.py", "input": true, "json_type": "number", "label": "Pensions alimentaires perçues", "last_value_still_valid_on": "2024-06-24", "name": "pensions_alimentaires_percues", "referring_variables": [ "aah_base_ressources_hors_activite_eval_trimestrielle", "aide_logement_base_ressources_individu", "asf_montant", "asi_aspa_base_ressources_individu", "css_cmu_acs_eligibilite", "css_cmu_base_ressources_individu", "garantie_jeunes_eligibilite_ressources", "garantie_jeunes_montant", "pensions_nettes", "pensions_rentes_complementaires", "ppa_ressources_hors_activite_individu", "revenu_assimile_pension", "revenu_assimile_pension_hors_retraites", "rsa_base_ressources_individu", "visale_base_ressources_individuelle" ], "set_input": "set_input_divide_by_period", "short_label": "Pensions alimentaires perçues", "start_line_number": 4, "stop_line_number": 19, "unit": "currency", "value_type": "float" }, "pensions_alimentaires_percues_decl": { "default_value": true, "definition_period": "year", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/revenus/autres.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Pension déclarée", "name": "pensions_alimentaires_percues_decl", "referring_variables": [ "revenu_assimile_pension", "revenu_assimile_pension_hors_retraites" ], "start_line_number": 21, "stop_line_number": 27, "value_type": "bool" }, "pensions_invalidite": { "cerfa_field": { "0": "1AZ", "1": "1BZ", "2": "1CZ", "3": "1DZ" }, "default_value": 0, "definition_period": "month", "description": { "2021-08-07": [ { "href": "https://www.ameli.fr/paris/assure/remboursements/pensions-allocations-rentes/invalidite", "note": "La pension d'invalidité a pour objet de compenser la perte de revenus qui résulte de la réduction de la capacité de travail. Son montant dépend des revenus et de la catégorie d'invalidité de la personne.", "title": "Ameli.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/autres.py", "json_type": "number", "label": "Pension d'invalidité", "last_value_still_valid_on": "2024-01-15", "name": "pensions_invalidite", "referring_variables": [ "aah_base_non_cumulable", "aah_base_ressources_conjugalisee", "aah_base_ressources_deconjugalisee", "aah_base_ressources_hors_activite_eval_trimestrielle", "aide_logement_base_ressources_individu", "asi_aspa_base_ressources_individu", "asi_eligibilite", "ass_base_ressources_individu", "css_cmu_base_ressources_individu", "eligibilite_indemnite_inflation_prest_soc", "garantie_jeunes_eligibilite_ressources", "pensions_nettes", "pensions_rentes_complementaires", "ppa_ressources_hors_activite_individu", "revenu_assimile_pension", "revenu_assimile_pension_hors_retraites", "rsa_base_ressources_individu", "visale_base_ressources_individuelle" ], "set_input": "set_input_divide_by_period", "short_label": "Pension invalidité", "start_line_number": 85, "stop_line_number": 100, "unit": "currency", "value_type": "float" }, "ppa_revenu_activite_individu": { "baseline_variable": "ppa_revenu_activite_individu", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france_reforms/plf_plfss_2026/ppa_revenu_activite_individu.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france_reforms/plf_plfss_2026/ppa_revenu_activite_individu.py", "parameters": [ "marche_travail.salaire_minimum.smic.smic_b_horaire", "prestations_sociales.solidarite_insertion.minima_sociaux.ppa.pa_cond.seuil_aah_activite" ], "start_line_number": 54, "stop_line_number": 77, "variables": [ "aah", "bourse_recherche", "indemnites_chomage_partiel", "ppa_rsa_derniers_revenus_tns_annuels_connus", "remuneration_apprenti", "revenus_stage_formation_pro", "rpns_auto_entrepreneur_benefice", "rsa_indemnites_journalieres_activite", "salaire_net" ] }, "2026-04-01": { "file_path": "openfisca_france_reforms/plf_plfss_2026/ppa_revenu_activite_individu.py", "start_line_number": 26, "stop_line_number": 53, "variables": [ "bourse_recherche", "indemnites_chomage_partiel", "ppa_rsa_derniers_revenus_tns_annuels_connus", "remuneration_apprenti", "revenus_stage_formation_pro", "rpns_auto_entrepreneur_benefice", "rsa_indemnites_journalieres_activite", "salaire_net" ] } }, "json_type": "number", "label": "Revenu d'activité pris en compte pour la PPA (Individu) pour un mois", "last_value_still_valid_on": "2026-04-01", "name": "ppa_revenu_activite_individu", "reference": { "0001-01-01": [ { "title": "Article L842-4 du code de la sécurité sociale" }, { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000033813782&cidTexte=LEGITEXT000006073189" }, { "title": "Article R844-1 du code de la sécurité sociale" }, { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000031675756&cidTexte=LEGITEXT000006073189" } ] }, "referring_variables": [ "ppa_bonification", "ppa_eligibilite_apprenants", "ppa_ressources_hors_activite_individu", "ppa_revenu_activite" ], "set_input": "set_input_divide_by_period", "start_line_number": 13, "stop_line_number": 77, "unit": "currency", "value_type": "float" }, "reduction_enfants_scolarises": { "baseline_variable": "reduction_enfants_scolarises", "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france_reforms/plf_plfss_2026/fin_credit_scolarite.py", "formulas": { "0001-01-01": { "documentation": "\nRéduction d'impôt au titre des enfants à charge poursuivant leurs études secondaires ou supérieures\n", "file_path": "openfisca_france_reforms/plf_plfss_2026/fin_credit_scolarite.py", "parameters": [ "impot_revenu.calcul_reductions_impots.enfants_scolarises.college", 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