@leximpact/socio-fiscal-openfisca-json
Version:
JSON & YAML data extracted from OpenFisca-France with Indirect Taxation source code (parameters, variables, etc)
1,574 lines • 55.1 kB
JSON
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"2023-01-28": [
{
"href": "https://documentation.leximpact.dev/leximpact_prepare_data/memos/memo_pepa.html",
"note": "La prime exceptionnelle de partage de la valeur est une prime facultative et utilisable jusqu'au 31 décembre 2023. Son versement est décidé par l'employeur ou par un accord d'entreprise et concerne uniquement les salariés gagnant moins de trois fois le montant annuel du smic. Cette prime est exonérée de cotisations sociales, d'impôt sur le revenu et de CSG/CRDS dans la limite d'un certain plafond.",
"title": "Mémo LexImpact"
}
]
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"file_path": "openfisca_france/model/revenus/activite/salarie.py",
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"2019-01-01": {
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"value": "\n Voici l'explication du dispositif :\n https://boss.gouv.fr/portail/accueil/mesures-exceptionnelles/instruction-du-19-aout-2021.html\n Prime exceptionnelle de pouvoir d'achat (prime Macron), voici comment j'ai écrit mon calcul :\n si salaire < 3 Smic alors\n si prime pepa < 1000 alors\n exoneration = min (prime pepa, 1000)\n sinon (cas prime pepa >= 1000)\n si accord interessement ou effectif salarié < 50\n alors exoneration= min (prime pepa,2000)\n sinon\n exoneration = min (prime pepa, 1000)\n sinon\n Pas d'exonération\n "
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"documentation": "\nVoici l'explication du dispositif :\nhttps://boss.gouv.fr/portail/accueil/mesures-exceptionnelles/instruction-du-19-aout-2021.html\nPrime exceptionnelle de pouvoir d'achat (prime Macron), voici comment j'ai écrit mon calcul :\nsi salaire < 3 Smic alors\n si prime pepa < 1000 alors\n exoneration = min (prime pepa, 1000)\n sinon (cas prime pepa >= 1000)\n si accord interessement ou effectif salarié < 50\n alors exoneration= min (prime pepa,2000)\n sinon\n exoneration = min (prime pepa, 1000)\nsinon\n Pas d'exonération\n",
"file_path": "openfisca_france/model/revenus/activite/salarie.py",
"parameters": [
"marche_travail.primes_exceptionnelles.prime_pepa.plafond_effectif_entreprise",
"marche_travail.primes_exceptionnelles.prime_pepa.plafond_exoneration",
"marche_travail.primes_exceptionnelles.prime_pepa.plafond_exoneration_avec_accord_interessement",
"marche_travail.primes_exceptionnelles.prime_pepa.plafond_salaire",
"marche_travail.salaire_minimum.smic.smic_b_mensuel"
],
"source_code": "def formula_2019_01_01(individu, period, parameters):\n '''\n Voici l'explication du dispositif :\n https://boss.gouv.fr/portail/accueil/mesures-exceptionnelles/instruction-du-19-aout-2021.html\n Prime exceptionnelle de pouvoir d'achat (prime Macron), voici comment j'ai écrit mon calcul :\n si salaire < 3 Smic alors\n si prime pepa < 1000 alors\n exoneration = min (prime pepa, 1000)\n sinon (cas prime pepa >= 1000)\n si accord interessement ou effectif salarié < 50\n alors exoneration= min (prime pepa,2000)\n sinon\n exoneration = min (prime pepa, 1000)\n sinon\n Pas d'exonération\n '''\n annee_glissante = Period(('year', period.start, 1)).offset(-1)\n salaire_de_base_annuel = individu('salaire_de_base', annee_glissante, options=[ADD])\n smic_b_annuel = parameters(period).marche_travail.salaire_minimum.smic.smic_b_mensuel * 12\n quotite_de_travail = individu('quotite_de_travail', period, options=[ADD]) / 12\n plafond_salaire = parameters(period).marche_travail.primes_exceptionnelles.prime_pepa.plafond_salaire\n\n # \"une rémunération inférieure à trois fois la valeur annuelle du salaire minimum de croissance\n # correspondant à la durée de travail prévue au contrat\"\n condition_remuneration = (\n salaire_de_base_annuel\n ) < (\n smic_b_annuel * plafond_salaire * quotite_de_travail\n )\n\n prime_exceptionnelle_pouvoir_achat = individu(\n 'prime_exceptionnelle_pouvoir_achat',\n period)\n\n plafond_exoneration = parameters(period).marche_travail.primes_exceptionnelles.prime_pepa.plafond_exoneration\n prime_inf_seuil_1 = prime_exceptionnelle_pouvoir_achat <= plafond_exoneration\n\n accord_interessement = individu('accord_interessement', period.first_month)\n effectif_entreprise = individu('effectif_entreprise', period.first_month)\n plafond_effectif_entreprise = parameters(period).marche_travail.primes_exceptionnelles.prime_pepa.plafond_effectif_entreprise\n condition_entreprise = accord_interessement + (effectif_entreprise < plafond_effectif_entreprise)\n plafond_exoneration_avec_accord_interessement = parameters(period).marche_travail.primes_exceptionnelles.prime_pepa.plafond_exoneration_avec_accord_interessement\n return (condition_remuneration\n * where(\n prime_inf_seuil_1,\n min_(prime_exceptionnelle_pouvoir_achat, plafond_exoneration),\n where(\n condition_entreprise,\n min_(prime_exceptionnelle_pouvoir_achat, plafond_exoneration_avec_accord_interessement),\n plafond_exoneration\n )\n )\n )\n",
"start_line_number": 803,
"stop_line_number": 856,
"variables": [
"accord_interessement",
"effectif_entreprise",
"prime_exceptionnelle_pouvoir_achat",
"quotite_de_travail",
"salaire_de_base"
]
},
"2022-04-01": null
},
"json_type": "number",
"label": "Prime exceptionnelle de pouvoir d'achat (prime Macron), partie exonérée",
"last_value_still_valid_on": "2022-04-01",
"name": "prime_exceptionnelle_pouvoir_achat_exoneree",
"reference": {
"0001-01-01": [
{
"href": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000046186741",
"title": "Article 1 de la loi n° 2022-1158 du 16 août 2022 portant mesures d'urgence pour la protection du pouvoir d'achat"
}
]
},
"referring_variables": [
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"salaire_net",
"salaire_super_brut"
],
"set_input": "set_input_divide_by_period",
"short_label": "PEPA exonérée",
"start_line_number": 793,
"stop_line_number": 856,
"value_type": "float"
}