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"openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "parameters": [ "prelevements_sociaux.cotisations_securite_sociale_regime_general.cnav.employeur.vieillesse_deplafonnee", "prelevements_sociaux.cotisations_securite_sociale_regime_general.cnav.employeur.vieillesse_plafonnee", "prelevements_sociaux.cotisations_securite_sociale_regime_general.famille.employeur.famille", "prelevements_sociaux.cotisations_securite_sociale_regime_general.mmid.employeur.maladie", "prelevements_sociaux.reductions_cotisations_sociales.alleg_gen.mmid.taux", "prelevements_sociaux.reductions_cotisations_sociales.allegement_cotisation_allocations_familiales.reduction", "prelevements_sociaux.reductions_cotisations_sociales.exonerations_geographiques_cotis.zrd.plafond_exoneration_integrale_part_remuneration", "prelevements_sociaux.reductions_cotisations_sociales.exonerations_geographiques_cotis.zrd.plafond_part_remuneration" ], "source_code": "def formula_2009_01_01(individu, period, parameters):\n assiette_allegement = individu('assiette_allegement', period)\n entreprise_creation = individu('entreprise_creation', period)\n smic_proratise = individu('smic_proratise', period)\n zone_restructuration_defense = individu('zone_restructuration_defense', period)\n seuils = parameters(period).prelevements_sociaux.reductions_cotisations_sociales.exonerations_geographiques_cotis.zrd\n t_max_parameters = parameters(period).prelevements_sociaux\n\n eligible = zone_restructuration_defense\n\n # Paramètre T mis en dur initialement dans la formule et laissé tel quel car le paramètre reductions_cotisations_sociales.alleg_gen.mmid.taux existe uniquement depuis 2019.\n\n taux_max = .281 if period.start.year < 2019 else (t_max_parameters.cotisations_securite_sociale_regime_general.mmid.employeur.maladie.rates[0] - t_max_parameters.reductions_cotisations_sociales.alleg_gen.mmid.taux + t_max_parameters.cotisations_securite_sociale_regime_general.cnav.employeur.vieillesse_plafonnee.rates[0] + t_max_parameters.cotisations_securite_sociale_regime_general.cnav.employeur.vieillesse_deplafonnee.rates[0] + t_max_parameters.cotisations_securite_sociale_regime_general.famille.employeur.famille.rates[0] - t_max_parameters.reductions_cotisations_sociales.allegement_cotisation_allocations_familiales.reduction)\n\n seuil_max = seuils.plafond_part_remuneration\n seuil_min = seuils.plafond_exoneration_integrale_part_remuneration\n\n taux_exoneration = compute_taux_exoneration(assiette_allegement, smic_proratise, taux_max, seuil_max, seuil_min)\n\n exoneration_relative_year_passed = exoneration_relative_year(period, entreprise_creation)\n rate_by_year_passed = {\n 0: 1,\n 1: 1,\n 2: 1,\n 3: 2 / 3,\n 4: 1 / 3,\n } # TODO: move to parameters file\n ratio = eligible * 0.0\n for year_passed, rate in rate_by_year_passed.items():\n condition_on_year_passed = exoneration_relative_year_passed == timedelta64(year_passed, 'Y')\n if condition_on_year_passed.any():\n ratio[condition_on_year_passed] = rate\n\n exoneration_cotisations_zrd = ratio * taux_exoneration * assiette_allegement * eligible\n\n return exoneration_cotisations_zrd\n", "start_line_number": 451, "stop_line_number": 487, "variables": [ "assiette_allegement", "entreprise_creation", "smic_proratise", "zone_restructuration_defense" ] } }, "json_type": "number", "label": "Exonération de cotisations employeur pour l'embauche en zone de restructuration de la défense (ZRD)", "last_value_still_valid_on": "2024-01-15", "name": "exoneration_cotisations_employeur_zrd", "reference": { "0001-01-01": [ { "href": "http://www.apce.com/pid11668/exoneration-dans-les-zrd.html?espace=1&tp=1" } ] }, "referring_variables": [ "exoneration_cotisations_employeur_geographiques" ], "set_input": "set_input_divide_by_period", "short_label": "en ZRD (zone de restructuration de la défense)", "start_line_number": 441, "stop_line_number": 487, "unit": "currency", "value_type": "float" }