@leximpact/socio-fiscal-openfisca-json

{ "default_value": 0, "definition_period": "year", "description": { "2023-01-28": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F35235", "note": "La prime de partage de la valeur est une prime facultative dont le versement est décidé par l'employeur ou par un accord d'entreprise.", "title": "Service-Public.fr" }, { "href": "https://documentation.leximpact.dev/leximpact_prepare_data/memos/memo_pepa.html", "note": "Cette prime est exonérée de cotisations salariales, patronales mais reste soumise à l'impôt sur le revenu, la CSG, la CRDS et le forfait social. La part de la prime qui bénéficie des exonérations est limitée par un plafond.", "title": "Mémo LexImpact" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "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": 8, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 8, "lineno": 2, "value": "\n Il y a deux plafond suivant que l'employeur ait ou non :\n # * un dispositif d'intéressement,\n # * TODO : par un organisme d'intérêt général\n # * TODO : ou, s'agissant des primes versées aux travailleurs handicapés,\n # par un établissement ou service d'aide par le travail\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 67, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 10, "id": "prime_partage_valeur", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 58, "end_lineno": 10, "lineno": 10, "value": "prime_partage_valeur" }, { "ast_class": "Name", "col_offset": 60, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 67, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 10, "id": "individu", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 79, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 11, "id": "accord_interessement", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 58, "end_lineno": 11, "lineno": 11, "value": "accord_interessement" }, { "ast_class": "Attribute", "attr": "first_month", "col_offset": 60, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Name", "col_offset": 60, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 11, "id": "period", "lineno": 11 } } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 79, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 11, "id": "individu", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 98, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 18, "end_lineno": 13, "id": "ppv_parameters", "lineno": 13 } ], "value": { "ast_class": "Attribute", "attr": "prime_partage_valeur", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 98, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Attribute", "attr": "primes_exceptionnelles", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 77, "end_lineno": 13, "lineno": 13, "value": { "ast_class": "Attribute", "attr": "marche_travail", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 13, "lineno": 13, "value": { "args": [ { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 21, "end_col_offset": 39, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 13, "id": "parameters", "lineno": 13 }, "keywords": [], "lineno": 13 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 18, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 14, "id": "plafond_ppv_exoneree", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 15, "id": "accord_interessement", "lineno": 15 }, { "ast_class": "Attribute", "attr": "plafond_exoneration_avec_accord_interessement", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 16, "id": "ppv_parameters", "lineno": 16 } }, { "ast_class": "Attribute", "attr": "plafond_exoneration", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 17, "lineno": 17, "value": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 17, "id": "ppv_parameters", "lineno": 17 } } ], "ast_class": "Call", "col_offset": 27, "end_col_offset": 9, "end_lineno": 18, "func": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 14, "id": "where", "lineno": 14 }, "keywords": [], "lineno": 14 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 59, "end_lineno": 19, "lineno": 19, "value": { "args": [ { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 19, "id": "prime_partage_valeur", "lineno": 19 }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 19, "id": "plafond_ppv_exoneree", "lineno": 19 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 59, "end_lineno": 19, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 19, "id": "min_", "lineno": 19 }, "keywords": [], "lineno": 19 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 59, "end_lineno": 19, "lineno": 1, "name": "formula_2022_07_01" }, "documentation": "\nIl y a deux plafond suivant que l'employeur ait ou non :\n# * un dispositif d'intéressement,\n# * TODO : par un organisme d'intérêt général\n# * TODO : ou, s'agissant des primes versées aux travailleurs handicapés,\n# par un établissement ou service d'aide par le travail\n", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "parameters": [ "marche_travail.primes_exceptionnelles.prime_partage_valeur.plafond_exoneration", "marche_travail.primes_exceptionnelles.prime_partage_valeur.plafond_exoneration_avec_accord_interessement" ], "source_code": "def formula_2022_07_01(individu, period, parameters):\n '''\n Il y a deux plafond suivant que l'employeur ait ou non :\n # * un dispositif d'intéressement,\n # * TODO : par un organisme d'intérêt général\n # * TODO : ou, s'agissant des primes versées aux travailleurs handicapés,\n # par un établissement ou service d'aide par le travail\n '''\n\n prime_partage_valeur = individu('prime_partage_valeur', period)\n accord_interessement = individu('accord_interessement', period.first_month)\n\n ppv_parameters = parameters(period).marche_travail.primes_exceptionnelles.prime_partage_valeur\n plafond_ppv_exoneree = where(\n accord_interessement,\n ppv_parameters.plafond_exoneration_avec_accord_interessement,\n ppv_parameters.plafond_exoneration,\n )\n return min_(prime_partage_valeur, plafond_ppv_exoneree)\n", "start_line_number": 740, "stop_line_number": 759, "variables": [ "accord_interessement", "prime_partage_valeur" ] } }, "json_type": "number", "label": "Prime pérenne de partage de la valeur (prime Macron), partie exonérée", "last_value_still_valid_on": "2022-07-01", "name": "prime_partage_valeur_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": [ "assiette_csg_abattue", "prime_partage_valeur_non_exoneree", "primes", "salaire_imposable", "salaire_super_brut" ], "set_input": "set_input_divide_by_period", "short_label": "PPV exonérée", "start_line_number": 732, "stop_line_number": 759, "unit": "currency", "value_type": "float" }