@leximpact/socio-fiscal-openfisca-json

{ "default_value": false, "definition_period": "month", "documentation": "\nNon modélisé (2022), tout employeur MSA sauf ces employeurs :\nCoopératives d'utilisation de matériel agricole (CUMA).\nCoopératives de transformation, conditionnement et commercialisation.\nEntreprises paysagistes.\nStructures exerçant des activités de tourisme à la ferme.\nEntreprises de service (Crédit agricole, Groupama, caisses de MSA, groupements professionnels agricoles, Chambres d'agriculture…).\nArtisans ruraux.\nEntreprises de travail temporaire (ETT) et les entreprises de travail temporaire d'insertion (ETTI).\nEntreprises de travaux agricoles, ruraux et forestiers (ETARF).\n", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "formulas": { "2019-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 17, "end_col_offset": 25, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 27, "end_col_offset": 33, "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": 102, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 3, "id": "secteur_agricole", "lineno": 3 } ], "value": { "ast_class": "Compare", "col_offset": 23, "comparators": [ { "ast_class": "Attribute", "attr": "agricole", "col_offset": 73, "ctx": { "ast_class": "Load" }, "end_col_offset": 102, "end_lineno": 3, "lineno": 3, "value": { "ast_class": "Name", "col_offset": 73, "ctx": { "ast_class": "Load" }, "end_col_offset": 93, "end_lineno": 3, "id": "TypesSecteurActivite", "lineno": 3 } } ], "end_col_offset": 102, "end_lineno": 3, "left": { "args": [ { "ast_class": "Constant", "col_offset": 32, "end_col_offset": 60, "end_lineno": 3, "lineno": 3, "value": "secteur_activite_employeur" }, { "ast_class": "Name", "col_offset": 62, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 69, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 3, "id": "individu", "lineno": 3 }, "keywords": [], "lineno": 3 }, "lineno": 3, "ops": [ { "ast_class": "Eq" } ] } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 106, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 19, "end_lineno": 4, "id": "regime_agricole", "lineno": 4 } ], "value": { "ast_class": "Compare", "col_offset": 22, "comparators": [ { "ast_class": "Attribute", "attr": "regime_agricole", "col_offset": 69, "ctx": { "ast_class": "Load" }, "end_col_offset": 106, "end_lineno": 4, "lineno": 4, "value": { "ast_class": "Name", "col_offset": 69, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 4, "id": "RegimeSecuriteSociale", "lineno": 4 } } ], "end_col_offset": 106, "end_lineno": 4, "left": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 56, "end_lineno": 4, "lineno": 4, "value": "regime_securite_sociale" }, { "ast_class": "Name", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 22, "end_col_offset": 65, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 4, "id": "individu", "lineno": 4 }, "keywords": [], "lineno": 4 }, "lineno": 4, "ops": [ { "ast_class": "Eq" } ] } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 91, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 36, "end_lineno": 7, "id": "travailleur_occasionnel_agricole", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 82, "end_lineno": 7, "lineno": 7, "value": "travailleur_occasionnel_agricole" }, { "ast_class": "Name", "col_offset": 84, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 39, "end_col_offset": 91, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 7, "id": "individu", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 82, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 82, "end_lineno": 9, "left": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 46, "end_lineno": 9, "left": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 9, "id": "secteur_agricole", "lineno": 9 }, "lineno": 9, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 9, "id": "regime_agricole", "lineno": 9 } }, "lineno": 9, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 82, "end_lineno": 9, "id": "travailleur_occasionnel_agricole", "lineno": 9 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 82, "end_lineno": 9, "lineno": 1, "name": "formula_2019" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "source_code": "def formula_2019(individu, period):\n # employeur relevant de la MSA\n secteur_agricole = individu('secteur_activite_employeur', period) == TypesSecteurActivite.agricole\n regime_agricole = individu('regime_securite_sociale', period) == RegimeSecuriteSociale.regime_agricole\n\n # salarié travailleur occasionnel agricole\n travailleur_occasionnel_agricole = individu('travailleur_occasionnel_agricole', period)\n\n return (secteur_agricole + regime_agricole) * travailleur_occasionnel_agricole\n", "start_line_number": 40, "stop_line_number": 49, "variables": [ "regime_securite_sociale", "secteur_activite_employeur", "travailleur_occasionnel_agricole" ] }, "2026-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité à l'exonération de cotisations employeur agricole pour travailleur occasionnel demandeur d'emploi (TO-DE)", "last_value_still_valid_on": "2026-01-01", "name": "exoneration_cotisations_employeur_tode_eligibilite", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037947610/" }, { "href": "https://www.msa.fr/lfp/employeur/exonerations-travailleurs-occasionnels" } ] }, "referring_variables": [ "exoneration_cotisations_employeur_tode" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 17, "stop_line_number": 49, "value_type": "bool" }