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"col_offset": 0, "decorator_list": [], "end_col_offset": 38, "end_lineno": 37, "lineno": 1, "name": "formula_1997_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "parameters": [ "prelevements_sociaux.reductions_cotisations_sociales.exonerations_geographiques_cotis.zrr.plafond_exoneration_integrale_part_remuneration" ], "source_code": "def formula_1997_01_01(individu, period, parameters):\n assiette_allegement = individu('assiette_allegement', period)\n contrat_de_travail_type = individu('contrat_de_travail_type', period)\n TypesContrat = contrat_de_travail_type.possible_values\n contrat_de_travail_debut = individu('contrat_de_travail_debut', period)\n contrat_de_travail_fin = individu('contrat_de_travail_fin', period)\n effectif_entreprise = individu('effectif_entreprise', period)\n smic_proratise = individu('smic_proratise', period)\n zone_revitalisation_rurale = individu('zone_revitalisation_rurale', period)\n seuils = parameters(period).prelevements_sociaux.reductions_cotisations_sociales.exonerations_geographiques_cotis.zrr\n\n duree_cdd_eligible = contrat_de_travail_fin > contrat_de_travail_debut + timedelta64(365, 'D')\n # TODO: move to parameters file\n contrat_de_travail_eligible = (contrat_de_travail_type == TypesContrat.cdi) + ((contrat_de_travail_type == TypesContrat.cdd) * (duree_cdd_eligible))\n\n duree_validite = (\n datetime64(period.start) + timedelta64(1, 'D') - contrat_de_travail_debut\n ).astype('timedelta64[Y]') < timedelta64(1, 'Y')\n\n eligible = (\n contrat_de_travail_eligible\n * (effectif_entreprise <= 50)\n * zone_revitalisation_rurale\n * duree_validite\n )\n\n taux_max = .281\n plafond = seuils.plafond_exoneration_integrale_part_remuneration\n\n ratio_smic_salaire = smic_proratise / (assiette_allegement + 1e-16)\n taux_exoneration = round_(\n taux_max * max_(plafond * (1 - ratio_smic_salaire), 0),\n 4,\n )\n exoneration_cotisations_zrr = taux_exoneration * assiette_allegement * eligible\n\n return exoneration_cotisations_zrr\n", "start_line_number": 510, "stop_line_number": 547, "variables": [ "assiette_allegement", "contrat_de_travail_debut", "contrat_de_travail_fin", "contrat_de_travail_type", "effectif_entreprise", "smic_proratise", "zone_revitalisation_rurale" ] }, "2008-03-01": { "ast": { "args": { "args": [ { "arg": "individu", "ast_class": "arg", "col_offset": 23, "end_col_offset": 31, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 33, "end_col_offset": 39, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 41, "end_col_offset": 51, "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": 65, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { 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"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.zrr.plafond_exoneration_integrale_part_remuneration", "prelevements_sociaux.reductions_cotisations_sociales.exonerations_geographiques_cotis.zrr.plafond_part_remuneration" ], "source_code": "def formula_2008_03_01(individu, period, parameters):\n assiette_allegement = individu('assiette_allegement', period)\n contrat_de_travail_type = individu('contrat_de_travail_type', period)\n TypesContrat = contrat_de_travail_type.possible_values\n contrat_de_travail_debut = individu('contrat_de_travail_debut', period)\n contrat_de_travail_fin = individu('contrat_de_travail_fin', period)\n effectif_entreprise = individu('effectif_entreprise', period)\n smic_proratise = individu('smic_proratise', period)\n zone_revitalisation_rurale = individu('zone_revitalisation_rurale', period)\n seuils = parameters(period).prelevements_sociaux.reductions_cotisations_sociales.exonerations_geographiques_cotis.zrr\n t_max_parameters = parameters(period).prelevements_sociaux\n\n duree_cdd_eligible = contrat_de_travail_fin > contrat_de_travail_debut + timedelta64(365, 'D')\n # TODO: move to parameters file\n contrat_de_travail_eligible = (contrat_de_travail_type == TypesContrat.cdi) + ((contrat_de_travail_type == TypesContrat.cdd) * (duree_cdd_eligible))\n\n duree_validite = (\n datetime64(period.start) + timedelta64(1, 'D') - contrat_de_travail_debut\n ).astype('timedelta64[Y]') < timedelta64(1, 'Y')\n\n eligible = (\n contrat_de_travail_eligible\n * (effectif_entreprise <= 50)\n * zone_revitalisation_rurale\n * duree_validite\n )\n\n if period.start.year < 2015:\n taux_max = 0.281\n elif period.start.year < 2019:\n taux_max = 0.2655\n else:\n taux_max = (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 exoneration_cotisations_zrr = taux_exoneration * assiette_allegement * eligible\n\n return exoneration_cotisations_zrr\n", "start_line_number": 548, "stop_line_number": 589, "variables": [ "assiette_allegement", "contrat_de_travail_debut", "contrat_de_travail_fin", "contrat_de_travail_type", "effectif_entreprise", "smic_proratise", "zone_revitalisation_rurale" ] } }, "json_type": "number", "label": "Exonération de cotisations employeur pour l'embauche en zone de revitalisation rurale (ZRR)", "last_value_still_valid_on": "2024-01-15", "name": "exoneration_cotisations_employeur_zrr", "reference": { "0001-01-01": [ { "href": "http://www.apce.com/pid538/embauches-en-zru-et-zrr.html?espace=1&tp=1" } ] }, "referring_variables": [ "exoneration_cotisations_employeur_geographiques" ], "set_input": "set_input_divide_by_period", "short_label": "en ZRR (zone de revitalisation rurale)", "start_line_number": 489, "stop_line_number": 589, "unit": "currency", "value_type": "float" }