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  "description": {
    "2021-11-08": [
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        "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F31326",
        "note": "Cet allègement remplace le crédit d'impôt pour la compétitivité et l'emploi (CICE) qui est maintenu uniquement à Mayotte. Cette nouvelle formule du CICE 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"
      }
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  "label": "Allègement de la cotisation employeur d'assurance maladie sur les «bas et moyens salaires» (< 2,5 Smic) (ex-CICE)",
  "last_value_still_valid_on": "2024-01-15",
  "name": "allegement_cotisation_maladie",
  "reference": {
    "0001-01-01": [
      {
        "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037947559"
      }
    ]
  },
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  "short_label": "Allègement cotis. MMID",
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  "stop_line_number": 513,
  "unit": "currency",
  "value_type": "float"
}