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@openfisca/france-json

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JSON & YAML data extracted from OpenFisca-France source code (parameters, variables, etc)

842 lines (841 loc) 28.1 kB
{ "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-elements-a-prendre-en-compte/les-frais-professionnels/les-titres-restaurant.html", "note": "Montant des dépenses de cantine et de titres restaurant pris en charge par l'employeur, après l'allègement de cotisations sociales. Cet allègement intervient si la participation de l'employeur est comprise entre 50 et 60 % de la valeur nominale du titre et si la limite maximale d’exonération n'est pas dépassée.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.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": 74, "end_lineno": 2, 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} ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 22, "end_col_offset": 47, "end_lineno": 3, "lineno": 3, "value": "titre_restaurant_volume" }, { "ast_class": "Name", "col_offset": 49, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 56, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 3, "id": "individu", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 72, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 18, "end_lineno": 4, "id": "taux_employeur", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 63, "end_lineno": 4, "lineno": 4, "value": "titre_restaurant_taux_employeur" }, { 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"end_col_offset": 70, "end_lineno": 18, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 18, "id": "max_", "lineno": 18 }, "keywords": [], "lineno": 18 } }, "lineno": 17, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 24, "end_lineno": 21, "left": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 25, "end_lineno": 20, "left": { "args": [ { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 19, "id": "condition_exoneration_taux", "lineno": 19 } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 42, "end_lineno": 19, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 19, "id": "not_", "lineno": 19 }, "keywords": [], "lineno": 19 }, "lineno": 19, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 20, "id": "valeur_unitaire", "lineno": 20 } }, "lineno": 19, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 21, "id": "taux_employeur", "lineno": 21 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 32, "end_lineno": 24, "lineno": 24, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 24, "id": "montant_reintegration", "lineno": 24 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 32, "end_lineno": 24, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "prelevements_sociaux.cotisations_securite_sociale_regime_general.assiette.cantines_titres_restaurants.seuil_prix_titre", "prelevements_sociaux.cotisations_securite_sociale_regime_general.assiette.cantines_titres_restaurants.taux_maximum_exoneration", "prelevements_sociaux.cotisations_securite_sociale_regime_general.assiette.cantines_titres_restaurants.taux_minimum_exoneration" ], "source_code": "def formula(individu, period, parameters):\n valeur_unitaire = individu('titre_restaurant_valeur_unitaire', period)\n volume = individu('titre_restaurant_volume', period)\n taux_employeur = individu('titre_restaurant_taux_employeur', period)\n cantines_titres_restaurants = parameters(period).prelevements_sociaux.cotisations_securite_sociale_regime_general.assiette.cantines_titres_restaurants\n\n taux_minimum_exoneration = cantines_titres_restaurants.taux_minimum_exoneration\n taux_maximum_exoneration = cantines_titres_restaurants.taux_maximum_exoneration\n seuil_prix_titre = cantines_titres_restaurants.seuil_prix_titre\n\n condition_exoneration_taux = (\n (taux_minimum_exoneration <= taux_employeur)\n * (taux_maximum_exoneration >= taux_employeur)\n )\n\n montant_reintegration = volume * (\n condition_exoneration_taux\n * max_(valeur_unitaire * taux_employeur - seuil_prix_titre, 0)\n + not_(condition_exoneration_taux)\n * valeur_unitaire\n * taux_employeur\n )\n\n return montant_reintegration\n", "start_line_number": 124, "stop_line_number": 148, "variables": [ "titre_restaurant_taux_employeur", "titre_restaurant_valeur_unitaire", "titre_restaurant_volume" ] } }, "json_type": "number", "label": "Dépense employeur de cantine et de titres restaurant, après allègement de cotisations sociales", "name": "reintegration_titre_restaurant_employeur", "referring_variables": [ "assiette_cotisations_sociales_prive", "salaire_super_brut_hors_allegements" ], "set_input": "set_input_divide_by_period", "start_line_number": 117, "stop_line_number": 148, "unit": "currency", "ux_name": "Cantine ou titres restaurant à charge de l'employeur, après allègement", "value_type": "float" }