@openfisca/france-json
Version:
JSON & YAML data extracted from OpenFisca-France source code (parameters, variables, etc)
842 lines (841 loc) • 28.1 kB
JSON
{
"default_value": 0,
"definition_period": "month",
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"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"
}
]
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"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,
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"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"
}