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"prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal.decote_taux", "prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal.franchise", "prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal.metro", "prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal.taux_maj" ], "source_code": "def formula(individu, period, parameters):\n assujettie_taxe_salaires = individu('assujettie_taxe_salaires', period)\n assiette_cotisations_sociales = individu('assiette_cotisations_sociales', period)\n complementaire_sante_employeur = individu('complementaire_sante_employeur', period)\n prevoyance_complementaire_employeur = individu('prevoyance_complementaire_employeur', period, options = [ADD])\n prevoyance_obligatoire_cadre = individu('prevoyance_obligatoire_cadre', period, options = [ADD])\n\n entreprise_est_association_non_lucrative = individu('entreprise_est_association_non_lucrative', period)\n effectif_entreprise = individu('effectif_entreprise', period)\n\n # impots.gouv.fr\n # La taxe est due notamment par les : [...] organismes sans but lucratif\n assujettissement = assujettie_taxe_salaires + entreprise_est_association_non_lucrative\n\n taxe_salaires = parameters(period).prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal\n bareme = taxe_salaires.taux_maj\n base = assiette_cotisations_sociales + (\n - prevoyance_obligatoire_cadre\n + prevoyance_complementaire_employeur\n - complementaire_sante_employeur\n )\n\n # TODO: exonérations apprentis\n # TODO: modify if DOM\n\n cotisation_individuelle = (\n bareme.calc(\n base,\n factor = 1 / 12,\n round_base_decimals = 2\n )\n + round_(taxe_salaires.metro * base, 2)\n )\n\n # Une franchise et une décôte s'appliquent à cette taxe\n # Etant donné que nous n'avons pas la distribution de salaires de l'entreprise,\n # elles sont estimées en prenant l'effectif de l'entreprise et\n # considérant que l'unique salarié de la individu est la moyenne.\n # http://www.impots.gouv.fr/portal/dgi/public/popup?typePage=cpr02&espId=2&docOid=documentstandard_1845\n estimation = cotisation_individuelle * effectif_entreprise * 12\n conditions = [estimation < taxe_salaires.franchise, estimation <= taxe_salaires.decote_montant, estimation > taxe_salaires.decote_montant]\n results = [0, estimation - (taxe_salaires.decote_montant - estimation) * taxe_salaires.decote_taux, estimation]\n\n estimation_reduite = select(conditions, results)\n\n # Abattement spécial de taxe sur les salaires\n # Les associations à but non lucratif bénéficient d'un abattement important\n estimation_abattue_negative = estimation_reduite - taxe_salaires.abattement_special\n estimation_abattue = where(entreprise_est_association_non_lucrative,\n (estimation_abattue_negative >= 0) * estimation_abattue_negative,\n estimation_reduite\n )\n\n cotisation = where(effectif_entreprise == 0,\n individu.filled_array(0),\n estimation_abattue / effectif_entreprise / 12\n )\n\n 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"prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal.decote_montant", "prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal.decote_taux", "prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal.franchise", "prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal.metro", "prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal.taux_maj" ], "source_code": "def formula_2018_01_01(individu, period, parameters):\n assujettie_taxe_salaires = individu('assujettie_taxe_salaires', period)\n assiette_cotisations_sociales = individu('assiette_cotisations_sociales', period)\n complementaire_sante_employeur = individu('complementaire_sante_employeur', period)\n prevoyance_complementaire_employeur = individu('prevoyance_complementaire_employeur', period, options = [ADD])\n\n entreprise_est_association_non_lucrative = individu('entreprise_est_association_non_lucrative', period)\n effectif_entreprise = individu('effectif_entreprise', period)\n\n # impots.gouv.fr\n # La taxe est due notamment par les : [...] organismes sans but lucratif\n assujettissement = assujettie_taxe_salaires + entreprise_est_association_non_lucrative\n\n taxe_salaires = parameters(period).prelevements_sociaux.autres_taxes_participations_assises_salaires.taxsal\n bareme = taxe_salaires.taux_maj\n base = assiette_cotisations_sociales + (\n prevoyance_complementaire_employeur\n - complementaire_sante_employeur\n )\n\n # TODO: exonérations apprentis\n # TODO: modify if DOM\n\n cotisation_individuelle = (\n bareme.calc(\n base,\n factor = 1 / 12,\n round_base_decimals = 2\n )\n + round_(taxe_salaires.metro * base, 2)\n )\n\n # Une franchise et une décôte s'appliquent à cette taxe\n # Etant donné que nous n'avons pas la distribution de salaires de l'entreprise,\n # elles sont estimées en prenant l'effectif de l'entreprise et\n # considérant que l'unique salarié de la individu est la moyenne.\n # http://www.impots.gouv.fr/portal/dgi/public/popup?typePage=cpr02&espId=2&docOid=documentstandard_1845\n estimation = cotisation_individuelle * effectif_entreprise * 12\n conditions = [estimation < taxe_salaires.franchise, estimation <= taxe_salaires.decote_montant, estimation > taxe_salaires.decote_montant]\n results = [0, estimation - (taxe_salaires.decote_montant - estimation) * taxe_salaires.decote_taux, estimation]\n\n estimation_reduite = select(conditions, results)\n\n # Abattement spécial de taxe sur les salaires\n # Les associations à but non lucratif bénéficient d'un abattement important\n estimation_abattue_negative = estimation_reduite - taxe_salaires.abattement_special\n estimation_abattue = where(entreprise_est_association_non_lucrative,\n (estimation_abattue_negative >= 0) * estimation_abattue_negative,\n estimation_reduite\n )\n\n cotisation = where(effectif_entreprise == 0,\n individu.filled_array(0),\n estimation_abattue / effectif_entreprise / 12\n )\n\n return - cotisation * assujettissement\n", "start_line_number": 580, "stop_line_number": 637, "variables": [ "assiette_cotisations_sociales", "assujettie_taxe_salaires", "complementaire_sante_employeur", "effectif_entreprise", "entreprise_est_association_non_lucrative", "prevoyance_complementaire_employeur" ] } }, "json_type": "number", "label": "Taxe sur les salaires", "last_value_still_valid_on": "2024-01-15", "name": "taxe_salaires", "reference": { "0001-01-01": [ { "href": "http://www.impots.gouv.fr/portal/deploiement/p1/fichedescriptiveformulaire_8920/fichedescriptiveformulaire_8920.pdf" } ] }, "referring_variables": [ "cotisations_employeur", "cotisations_employeur_autres" ], "set_input": "set_input_divide_by_period", "short_label": "Taxe salaires", "start_line_number": 572, "stop_line_number": 697, "unit": "currency", "value_type": "float" }