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37, "ctx": { "ast_class": "Load" }, "end_col_offset": 43, "end_lineno": 49, "id": "tx_max", "lineno": 49 }, "lineno": 49, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 51, "end_col_offset": 52, "end_lineno": 49, "lineno": 49, "value": 1 }, { "ast_class": "BinOp", "col_offset": 54, "end_col_offset": 107, "end_lineno": 49, "left": { "args": [ { "ast_class": "BinOp", "col_offset": 59, "end_col_offset": 89, "end_lineno": 49, "left": { "ast_class": "BinOp", "col_offset": 59, "end_col_offset": 85, "end_lineno": 49, "left": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 49, "id": "seuil", "lineno": 49 }, "lineno": 49, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 67, "ctx": { "ast_class": "Load" }, "end_col_offset": 85, "end_lineno": 49, "id": "ratio_smic_salaire", "lineno": 49 } }, "lineno": 49, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Constant", "col_offset": 88, "end_col_offset": 89, "end_lineno": 49, "lineno": 49, "value": 1 } }, { "ast_class": "Constant", "col_offset": 91, "end_col_offset": 92, "end_lineno": 49, "lineno": 49, "value": 0 } ], "ast_class": "Call", "col_offset": 54, "end_col_offset": 93, "end_lineno": 49, "func": { "ast_class": "Name", "col_offset": 54, "ctx": { "ast_class": "Load" }, "end_col_offset": 58, "end_lineno": 49, "id": "max_", "lineno": 49 }, "keywords": [], "lineno": 49 }, "lineno": 49, "op": { "ast_class": "Div" }, "right": { "ast_class": "BinOp", "col_offset": 97, "end_col_offset": 106, "end_lineno": 49, "left": { "ast_class": "Name", "col_offset": 97, "ctx": { "ast_class": "Load" }, "end_col_offset": 102, "end_lineno": 49, "id": "seuil", "lineno": 49 }, "lineno": 49, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Constant", "col_offset": 105, "end_col_offset": 106, "end_lineno": 49, "lineno": 49, "value": 1 } } } ], "ast_class": "Call", "col_offset": 46, "end_col_offset": 108, "end_lineno": 49, "func": { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 49, "id": "min_", "lineno": 49 }, "keywords": [], "lineno": 49 } }, { "ast_class": "Constant", "col_offset": 110, "end_col_offset": 111, "end_lineno": 49, "lineno": 49, "value": 4 } ], "ast_class": "Call", "col_offset": 30, "end_col_offset": 112, "end_lineno": 49, "func": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 49, "id": "round_", "lineno": 49 }, "keywords": [], "lineno": 49 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 34, "end_lineno": 52, "lineno": 52, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 52, "id": "taux_allegement_general", "lineno": 52 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 34, "end_lineno": 52, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "parameters": [ "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.entreprises_de_20_salaries_et_plus", "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.entreprises_de_50_salaries_et_plus", "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.entreprises_de_moins_de_20_salaries", "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.entreprises_de_moins_de_50_salaries", "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.plafond" ], "source_code": "def formula(individu, period, parameters):\n assiette = individu('assiette_allegement', period)\n smic_proratise = individu('smic_proratise', period)\n effectif_entreprise = individu('effectif_entreprise', period)\n\n # Calcul du taux\n # Le montant maximum de l’allègement dépend de l’effectif de l’entreprise.\n # Le montant est calculé chaque année civile, pour chaque salarié ;\n # il est égal au produit de la totalité de la rémunération annuelle telle\n # que visée à l’article L. 242-1 du code de la Sécurité sociale par un\n # coefficient.\n # Ce montant est majoré de 10 % pour les entreprises de travail temporaire\n # au titre des salariés temporaires pour lesquels elle est tenue à\n # l’obligation d’indemnisation compensatrice de congés payés.\n\n allegement_general = parameters(period).prelevements_sociaux.reductions_cotisations_sociales.allegement_general\n\n # Du 2003-07-01 au 2005-06-30\n if date(2003, 7, 1) <= period.start.date <= date(2005, 6, 30):\n seuil = allegement_general.entreprises_ayant_signe_un_accord_de_rtt_avant_le_30_06_2003.plafond\n tx_max = allegement_general.entreprises_ayant_signe_un_accord_de_rtt_avant_le_30_06_2003.reduction_maximale\n # Du 2005-07-01 au 2019-12-31\n elif date(2005, 7, 1) <= period.start.date <= date(2019, 12, 31):\n seuil = allegement_general.ensemble_des_entreprises.plafond\n petite_entreprise = (effectif_entreprise < 20)\n tx_max = (\n allegement_general.ensemble_des_entreprises.entreprises_de_20_salaries_et_plus\n * not_(petite_entreprise)\n + allegement_general.ensemble_des_entreprises.entreprises_de_moins_de_20_salaries\n * petite_entreprise\n )\n # Après le 2019-12-31\n else:\n seuil = allegement_general.ensemble_des_entreprises.plafond\n petite_entreprise = (effectif_entreprise < 50)\n tx_max = (\n allegement_general.ensemble_des_entreprises.entreprises_de_50_salaries_et_plus\n * not_(petite_entreprise)\n + allegement_general.ensemble_des_entreprises.entreprises_de_moins_de_50_salaries\n * petite_entreprise\n )\n\n if seuil <= 1:\n return 0\n\n ratio_smic_salaire = smic_proratise / (assiette + 1e-16)\n\n # règle d'arrondi: 4 décimales au dix-millième le plus proche\n taux_allegement_general = round_(tx_max * min_(1, max_(seuil * ratio_smic_salaire - 1, 0) / (seuil - 1)), 4)\n\n # Montant de l'allegment\n return taux_allegement_general\n", "start_line_number": 384, "stop_line_number": 436, "variables": [ "assiette_allegement", "effectif_entreprise", "smic_proratise" ] } }, "is_period_size_independent": true, "json_type": "number", "label": "Taux de réduction générale des cotisations employeur", "name": "taux_allegement_general", "set_input": "set_input_dispatch_by_period", "start_line_number": 376, "stop_line_number": 436, "value_type": "float" }