@leximpact/socio-fiscal-openfisca-json

{ "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F24542", "note": "Cette réduction employeur s'applique aux salariés du secteur privé dont la rémunération est inférieure à 3 Smic et consiste à baisser une partie des cotisations employeur : cotisation maladie-maternité-invalidité-décès, cotisations vieillesse plafonnée et déplafonnée, cotisation allocations familiales, cotisation AT-MP, contribution solidarité autonomie, cotisation AGIRC-ARRCO, cotisation CEG, cotisation assurance chômage et cotisation Fnal. Elle est une évolution de la réduction générale des cotisations patronales sur les « <i>bas salaires</i> » (ex-réduction Fillon), en vigueur jusqu'au 31 décembre 2025, qui concernait les salaires inférieurs à 1,6 fois le Smic et qui était complétée par un allègement spécifique sur la cotisation maladie-maternité-invalidité-décès et un allègement spécifique sur la cotisation allocations familiales.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "formulas": { "2005-07-01": { "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": "Assign", "col_offset": 4, "end_col_offset": 45, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 2, "id": "stagiaire", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 2, "lineno": 2, "value": "stagiaire" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 2, "id": "individu", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 43, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 3, "id": "apprenti", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 34, "end_lineno": 3, "lineno": 3, "value": "apprenti" }, { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 15, "end_col_offset": 43, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 3, "id": "individu", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 91, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 4, "id": "allegement_mode_recouvrement", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 44, "end_col_offset": 82, "end_lineno": 4, "lineno": 4, "value": "allegement_general_mode_recouvrement" }, { "ast_class": "Name", "col_offset": 84, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 35, "end_col_offset": 91, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 4, "id": "individu", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 101, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 41, "end_lineno": 5, "id": "exoneration_cotisations_employeur_jei", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 53, "end_col_offset": 92, "end_lineno": 5, "lineno": 5, "value": "exoneration_cotisations_employeur_jei" }, { "ast_class": "Name", "col_offset": 94, "ctx": { "ast_class": "Load" }, "end_col_offset": 100, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 44, "end_col_offset": 101, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 5, "id": "individu", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 103, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 42, "end_lineno": 6, "id": "exoneration_cotisations_employeur_tode", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 54, "end_col_offset": 94, "end_lineno": 6, "lineno": 6, "value": "exoneration_cotisations_employeur_tode" }, { "ast_class": "Name", "col_offset": 96, "ctx": { "ast_class": "Load" }, "end_col_offset": 102, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 45, "end_col_offset": 103, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 6, "id": "individu", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 102, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 7, "id": "non_cumulee", "lineno": 7 } ], "value": { "args": [ { "ast_class": "BinOp", "col_offset": 23, "end_col_offset": 101, "end_lineno": 7, "left": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 7, "id": "exoneration_cotisations_employeur_jei", "lineno": 7 }, "lineno": 7, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 63, "ctx": { "ast_class": "Load" }, "end_col_offset": 101, "end_lineno": 7, "id": "exoneration_cotisations_employeur_tode", "lineno": 7 } } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 102, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 7, "id": "not_", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 14, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 10, "id": "allegement", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 11, "id": "individu", "lineno": 11 }, { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 11, "id": "period", "lineno": 11 }, { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 11, "id": "parameters", "lineno": 11 }, { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 12, "id": "allegement_mode_recouvrement", "lineno": 12 }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 28, "end_lineno": 13, "lineno": 13, "value": "allegement_general" } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 9, "end_lineno": 14, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 10, "id": "switch_on_allegement_mode", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 70, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 70, "end_lineno": 16, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 56, "end_lineno": 16, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 39, "end_lineno": 16, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 16, "id": "allegement", "lineno": 16 }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 29, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 16, "id": "stagiaire", "lineno": 16 } ], "ast_class": "Call", "col_offset": 24, "end_col_offset": 39, "end_lineno": 16, "func": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 16, "id": "not_", "lineno": 16 }, "keywords": [], "lineno": 16 } }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 16, "id": "apprenti", "lineno": 16 } ], "ast_class": "Call", "col_offset": 42, "end_col_offset": 56, "end_lineno": 16, "func": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 16, "id": "not_", "lineno": 16 }, "keywords": [], "lineno": 16 } }, "lineno": 16, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 16, "id": "non_cumulee", "lineno": 16 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 70, "end_lineno": 16, "lineno": 1, "name": "formula_2005_07_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "parameters": [ "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises" ], "source_code": "def formula_2005_07_01(individu, period, parameters):\n stagiaire = individu('stagiaire', period)\n apprenti = individu('apprenti', period)\n allegement_mode_recouvrement = individu('allegement_general_mode_recouvrement', period)\n exoneration_cotisations_employeur_jei = individu('exoneration_cotisations_employeur_jei', period)\n exoneration_cotisations_employeur_tode = individu('exoneration_cotisations_employeur_tode', period)\n non_cumulee = not_(exoneration_cotisations_employeur_jei + exoneration_cotisations_employeur_tode)\n\n # switch on 3 possible payment options\n allegement = switch_on_allegement_mode(\n individu, period, parameters,\n allegement_mode_recouvrement,\n 'allegement_general',\n )\n\n return allegement * not_(stagiaire) * not_(apprenti) * non_cumulee\n", "start_line_number": 385, "stop_line_number": 401, "variables": [ "allegement_general_mode_recouvrement", "apprenti", "exoneration_cotisations_employeur_jei", "exoneration_cotisations_employeur_tode", "stagiaire" ] } }, "json_type": "number", "label": "Réduction générale dégressive unique (RGDU)", "last_value_still_valid_on": "2025-09-10", "linked_other_variables": [ "taux_allegement_general", "mmid_employeur_net_allegement", "vieillesse_employeur", "famille_net_allegement", "accident_du_travail", "contribution_solidarite_autonomie", "agirc_arrco_employeur", "contribution_equilibre_general_employeur", "chomage_employeur", "fnal" ], "name": "allegement_general", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042912368/", "title": "Article L241-13 du Code de la sécurité sociale" } ] }, "referring_variables": [ "salaire_super_brut" ], "set_input": "set_input_divide_by_period", "short_label": "Réduction générale dégressive", "start_line_number": 374, "stop_line_number": 401, "unit": "currency", "value_type": "float" }