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"ctx": { "ast_class": "Load" }, "end_col_offset": 59, "end_lineno": 52, "id": "choix_exoneration_cotisations_employeur_agricole", "lineno": 52 }, "lineno": 52, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 62, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 52, "id": "eligible", "lineno": 52 } }, "lineno": 52, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 73, "ctx": { "ast_class": "Load" }, "end_col_offset": 84, "end_lineno": 52, "id": "exoneration", "lineno": 52 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 84, "end_lineno": 52, "lineno": 1, "name": "formula_2019" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "parameters": [ "prelevements_sociaux.reductions_cotisations_sociales.agricole.tode.plafond", "prelevements_sociaux.reductions_cotisations_sociales.agricole.tode.plafond_exoneration_integrale" ], "source_code": "def formula_2019(individu, period, parameters):\n # l'individu est le travailleur occasionnel\n eligible = individu('exoneration_cotisations_employeur_tode_eligibilite', period)\n\n # cotisations assurances sociales agricoles (ASA) - identiques régime général\n mmid_employeur_net_allegement = individu('mmid_employeur_net_allegement', period)\n\n famille = individu('famille_net_allegement', period)\n accident_du_travail = individu('accident_du_travail', period)\n fnal = individu('fnal', period)\n\n vieillesse_deplafonnee_employeur = individu('vieillesse_deplafonnee_employeur', period)\n vieillesse_plafonnee_employeur = individu('vieillesse_plafonnee_employeur', period)\n agirc_arrco_employeur = individu('agirc_arrco_employeur', period)\n contribution_equilibre_general_employeur = individu('contribution_equilibre_general_employeur', period)\n\n contribution_solidarite_autonomie = individu('contribution_solidarite_autonomie', period)\n chomage_employeur = individu('chomage_employeur', period)\n\n # les cotisations sont des prélèvements, l'exonération leur opposé\n assiette_exoneration = -1 * (\n mmid_employeur_net_allegement\n + famille\n + accident_du_travail\n + fnal\n + vieillesse_deplafonnee_employeur\n + vieillesse_plafonnee_employeur\n + agirc_arrco_employeur\n + contribution_equilibre_general_employeur\n + contribution_solidarite_autonomie\n + chomage_employeur\n )\n\n # Exonération totale à <= 1.2 Smic\n # Puis dégressive : 1,2 × C/0,40 × (1,6 × montant mensuel du Smic/ rémunération mensuelle brute hors heures supplémentaires et complémentaires-1)\n # Devient nulle à >= 1.6 Smic\n\n salaire_de_base = individu('salaire_de_base', period)\n smic_proratise = individu('smic_proratise', period)\n\n parameters_tode = parameters(period).prelevements_sociaux.reductions_cotisations_sociales.agricole.tode\n coefficient_degressivite = parameters_tode.plafond - parameters_tode.plafond_exoneration_integrale\n exoneration_degressive = parameters_tode.plafond_exoneration_integrale * (assiette_exoneration / coefficient_degressivite) * (parameters_tode.plafond * smic_proratise / salaire_de_base - 1)\n\n sous_plancher = salaire_de_base <= (parameters_tode.plafond_exoneration_integrale * smic_proratise)\n sous_plafond = salaire_de_base < (parameters_tode.plafond * smic_proratise)\n exoneration = where(sous_plancher, assiette_exoneration, sous_plafond * exoneration_degressive)\n\n # non cumul avec l'allègement général de cotisations employeur sur les bas salaires (Fillon)\n choix_exoneration_cotisations_employeur_agricole = individu('choix_exoneration_cotisations_employeur_agricole', period)\n\n return choix_exoneration_cotisations_employeur_agricole * eligible * exoneration\n", "start_line_number": 70, "stop_line_number": 122, "variables": [ "accident_du_travail", "agirc_arrco_employeur", "choix_exoneration_cotisations_employeur_agricole", "chomage_employeur", "contribution_equilibre_general_employeur", "contribution_solidarite_autonomie", "exoneration_cotisations_employeur_tode_eligibilite", "famille_net_allegement", "fnal", "mmid_employeur_net_allegement", "salaire_de_base", "smic_proratise", "vieillesse_deplafonnee_employeur", "vieillesse_plafonnee_employeur" ] }, "2026-01-01": null }, "json_type": "number", "label": "Exonération de cotisations employeur agricole pour travailleur occasionnel demandeur d'emploi (TO-DE)", "last_value_still_valid_on": "2024-01-15", "linked_other_variables": [ "allegement_general" ], "name": "exoneration_cotisations_employeur_tode", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037947610/" }, { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038026966" } ] }, "referring_variables": [ "allegement_general", "exonerations" ], "set_input": "set_input_divide_by_period", "short_label": "Exonér. TO-DE agricole", "start_line_number": 51, "stop_line_number": 122, "unit": "currency", "value_type": "float" }