@openfisca/france-json

{ "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/beneficier-dune-exoneration/exonerations-ou-aides-liees-a-la/le-contrat-dapprentissage/exonerations.html", "note": "Ce dispositif est obsolète. L’exonération spécifique des cotisations patronales sur les contrats d’apprentissage du secteur privé a été supprimée le 1er janvier 2019.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/apprentissage.py", "formulas": { "0001-01-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 12, "end_col_offset": 20, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 22, "end_col_offset": 28, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 30, "end_col_offset": 40, "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": 65, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": 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accident_du_travail = individu('accident_du_travail', period)\n apprenti = individu('apprenti', period)\n cotisations_employeur = individu('cotisations_employeur', period)\n effectif_entreprise = individu('effectif_entreprise', period)\n famille = individu('famille', period)\n mmid_employeur = individu('mmid_employeur', period)\n vieillesse_deplafonnee_employeur = individu('vieillesse_deplafonnee_employeur', period)\n vieillesse_plafonnee_employeur = individu('vieillesse_plafonnee_employeur', period)\n\n cotisations_non_exonerees = accident_du_travail\n exoneration_moins_11 = cotisations_non_exonerees - cotisations_employeur\n\n cotisations_exonerees = (\n famille\n + mmid_employeur\n + vieillesse_plafonnee_employeur\n + vieillesse_deplafonnee_employeur\n )\n\n exoneration_plus_11 = -cotisations_exonerees\n\n return (\n exoneration_plus_11\n * (effectif_entreprise >= 11)\n + exoneration_moins_11\n * (effectif_entreprise < 11)\n ) * apprenti\n", "start_line_number": 116, "stop_line_number": 144, "variables": [ "accident_du_travail", "apprenti", "cotisations_employeur", "effectif_entreprise", "famille", "mmid_employeur", "vieillesse_deplafonnee_employeur", "vieillesse_plafonnee_employeur" ] } }, "json_type": "number", "label": "Exonération de cotisations employeur pour l'emploi d'un apprenti", "name": "exoneration_cotisations_employeur_apprenti", "obsolete": true, "reference": { "0001-01-01": [ { "href": "http://www.apce.com/pid927/contrat-d-apprentissage.html?espace=1&tp=1&pagination=2" } ] }, "referring_variables": [ "exonerations_et_allegements" ], "set_input": "set_input_divide_by_period", "start_line_number": 91, "stop_line_number": 144, "unit": "currency", "ux_name": "Exonér. apprenti", "value_type": "float" }