{
  "default_value": 0,
  "definition_period": "year",
  "description": {
    "2023-01-28": [
      {
        "href": "https://documentation.leximpact.dev/leximpact_prepare_data/memos/memo_pepa.html",
        "note": "La prime exceptionnelle de partage de la valeur est une prime facultative et utilisable jusqu'au 31 décembre 2023. Son versement est décidé par l'employeur ou par un accord d'entreprise et concerne uniquement les salariés gagnant moins de trois fois le montant annuel du smic. Cette prime est exonérée de cotisations sociales, d'impôt sur le revenu et de CSG/CRDS dans la limite d'un certain plafond. L'excédent de prime (partie ici calculée) n'est donc pas exonéré.",
        "title": "Mémo LexImpact"
      }
    ]
  },
  "dtype": "float32",
  "entity": "individu",
  "file_path": "openfisca_france/model/revenus/activite/salarie.py",
  "formulas": {
    "2019-01-01": {
      "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",
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              "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": 95,
            "end_lineno": 2,
            "lineno": 2,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 38,
                "end_lineno": 2,
                "id": "prime_exceptionnelle_pouvoir_achat",
                "lineno": 2
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 50,
                  "end_col_offset": 86,
                  "end_lineno": 2,
                  "lineno": 2,
                  "value": "prime_exceptionnelle_pouvoir_achat"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 88,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 94,
                  "end_lineno": 2,
                  "id": "period",
                  "lineno": 2
                }
              ],
              "ast_class": "Call",
              "col_offset": 41,
              "end_col_offset": 95,
              "end_lineno": 2,
              "func": {
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                "id": "individu",
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              },
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              "lineno": 2
            }
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            "end_col_offset": 71,
            "end_lineno": 4,
            "lineno": 3,
            "targets": [
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                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 47,
                "end_lineno": 3,
                "id": "prime_exceptionnelle_pouvoir_achat_exoneree",
                "lineno": 3
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 17,
                  "end_col_offset": 62,
                  "end_lineno": 4,
                  "lineno": 4,
                  "value": "prime_exceptionnelle_pouvoir_achat_exoneree"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 64,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 70,
                  "end_lineno": 4,
                  "id": "period",
                  "lineno": 4
                }
              ],
              "ast_class": "Call",
              "col_offset": 8,
              "end_col_offset": 71,
              "end_lineno": 4,
              "func": {
                "ast_class": "Name",
                "col_offset": 8,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 16,
                "end_lineno": 4,
                "id": "individu",
                "lineno": 4
              },
              "keywords": [],
              "lineno": 4
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 91,
            "end_lineno": 5,
            "lineno": 5,
            "value": {
              "ast_class": "BinOp",
              "col_offset": 11,
              "end_col_offset": 91,
              "end_lineno": 5,
              "left": {
                "ast_class": "Name",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 45,
                "end_lineno": 5,
                "id": "prime_exceptionnelle_pouvoir_achat",
                "lineno": 5
              },
              "lineno": 5,
              "op": {
                "ast_class": "Sub"
              },
              "right": {
                "ast_class": "Name",
                "col_offset": 48,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 91,
                "end_lineno": 5,
                "id": "prime_exceptionnelle_pouvoir_achat_exoneree",
                "lineno": 5
              }
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 91,
        "end_lineno": 5,
        "lineno": 1,
        "name": "formula_2019_01_01"
      },
      "file_path": "openfisca_france/model/revenus/activite/salarie.py",
      "source_code": "def formula_2019_01_01(individu, period, parameters):\n    prime_exceptionnelle_pouvoir_achat = individu('prime_exceptionnelle_pouvoir_achat', period)\n    prime_exceptionnelle_pouvoir_achat_exoneree =\\\n        individu('prime_exceptionnelle_pouvoir_achat_exoneree', period)\n    return prime_exceptionnelle_pouvoir_achat - prime_exceptionnelle_pouvoir_achat_exoneree\n",
      "start_line_number": 866,
      "stop_line_number": 871,
      "variables": [
        "prime_exceptionnelle_pouvoir_achat",
        "prime_exceptionnelle_pouvoir_achat_exoneree"
      ]
    },
    "2022-04-01": null
  },
  "json_type": "number",
  "label": "Prime exceptionnelle de pouvoir d'achat (prime Macron), partie non exonérée",
  "last_value_still_valid_on": "2022-04-01",
  "name": "prime_exceptionnelle_pouvoir_achat_non_exoneree",
  "reference": {
    "0001-01-01": [
      {
        "href": "https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000046186741",
        "title": "Article 1 de la loi n° 2022-1158 du 16 août 2022 portant mesures d'urgence pour la protection du pouvoir d'achat"
      }
    ]
  },
  "referring_variables": [
    "primes_salaires_non_exonerees"
  ],
  "set_input": "set_input_divide_by_period",
  "short_label": "PEPA non exonérée",
  "start_line_number": 858,
  "stop_line_number": 871,
  "value_type": "float"
}