@openfisca/france-json

{ "default_value": 0, "definition_period": "month", "description": { "2021-11-08": [ { "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F31326", "note": "Cet allègement vient remplacer le crédit d'impôt pour la compétitivité et l'emploi (CICE) et se traduit par une réduction de la cotisation employeur d'assurance maladie des employés dont la rémunération est inférieure à 2,5 SMIC.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "formulas": { "2019-01-01": { "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": 102, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 3, "id": "allegement_mode_recouvrement", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 44, "end_col_offset": 93, "end_lineno": 3, "lineno": 3, "value": "allegement_cotisation_maladie_mode_recouvrement" }, { "ast_class": "Name", "col_offset": 95, "ctx": { "ast_class": "Load" }, "end_col_offset": 101, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 35, "end_col_offset": 102, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 3, "id": "individu", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 9, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 5, "id": "allegement", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 6, "id": "individu", "lineno": 6 }, { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 6, "id": "period", "lineno": 6 }, { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 6, "id": "parameters", "lineno": 6 }, { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 7, "id": "allegement_mode_recouvrement", "lineno": 7 }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 39, "end_lineno": 8, "lineno": 8, "value": "allegement_cotisation_maladie" } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 9, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 5, "id": "switch_on_allegement_mode", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 21, "end_lineno": 11, "lineno": 11, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 11, "id": "allegement", "lineno": 11 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 21, "end_lineno": 11, "lineno": 1, "name": "formula_2019_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "parameters": [ "prelevements_sociaux.reductions_cotisations_sociales.alleg_gen.mmid" ], "source_code": "def formula_2019_01_01(individu, period, parameters):\n # propose 3 modes de paiement possibles\n allegement_mode_recouvrement = individu('allegement_cotisation_maladie_mode_recouvrement', period)\n\n allegement = switch_on_allegement_mode(\n individu, period, parameters,\n allegement_mode_recouvrement,\n 'allegement_cotisation_maladie',\n )\n\n return allegement\n", "start_line_number": 442, "stop_line_number": 453, "variables": [ "allegement_cotisation_maladie_mode_recouvrement" ] } }, "json_type": "number", "label": "Allègement de la cotisations employeur d'assurance maladie sur les «bas et moyens salaires» (< 2,5 Smic) (ex-CICE)", "last_review": "2019-01-01", "name": "allegement_cotisation_maladie", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037947559" } ] }, "referring_variables": [ "exonerations_et_allegements" ], "set_input": "set_input_divide_by_period", "start_line_number": 434, "stop_line_number": 453, "unit": "currency", "ux_name": "Réduc. cotis. maladie", "value_type": "float" }