{
  "default_value": 0,
  "definition_period": "year",
  "description": {
    "2021-07-27": [
      {
        "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/la-base-de-calcul/assiette-csg-crds.html",
        "note": "La CSG est un impôt destiné à participer au financement de la protection sociale. Elle est prélevée sur les salaires et les revenus de remplacement.",
        "title": "Urssaf.fr"
      }
    ]
  },
  "dtype": "float32",
  "entity": "individu",
  "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/csg_crds.py",
  "formulas": {
    "0001-01-01": {
      "ast": {
        "args": {
          "args": [
            {
              "arg": "individu",
              "ast_class": "arg",
              "col_offset": 12,
              "end_col_offset": 20,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "period",
              "ast_class": "arg",
              "col_offset": 22,
              "end_col_offset": 28,
              "end_lineno": 1,
              "lineno": 1
            },
            {
              "arg": "parameters",
              "ast_class": "arg",
              "col_offset": 30,
              "end_col_offset": 40,
              "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": 66,
            "end_lineno": 2,
            "lineno": 2,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 15,
                "end_lineno": 2,
                "id": "csg_salaire",
                "lineno": 2
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 27,
                  "end_col_offset": 40,
                  "end_lineno": 2,
                  "lineno": 2,
                  "value": "csg_salaire"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 42,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 48,
                  "end_lineno": 2,
                  "id": "period",
                  "lineno": 2
                }
              ],
              "ast_class": "Call",
              "col_offset": 18,
              "end_col_offset": 66,
              "end_lineno": 2,
              "func": {
                "ast_class": "Name",
                "col_offset": 18,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 26,
                "end_lineno": 2,
                "id": "individu",
                "lineno": 2
              },
              "keywords": [
                {
                  "arg": "options",
                  "ast_class": "keyword",
                  "col_offset": 50,
                  "end_col_offset": 65,
                  "end_lineno": 2,
                  "lineno": 2,
                  "value": {
                    "ast_class": "List",
                    "col_offset": 60,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "elts": [
                      {
                        "ast_class": "Name",
                        "col_offset": 61,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 64,
                        "end_lineno": 2,
                        "id": "ADD",
                        "lineno": 2
                      }
                    ],
                    "end_col_offset": 65,
                    "end_lineno": 2,
                    "lineno": 2
                  }
                }
              ],
              "lineno": 2
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 66,
            "end_lineno": 3,
            "lineno": 3,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 15,
                "end_lineno": 3,
                "id": "csg_chomage",
                "lineno": 3
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 27,
                  "end_col_offset": 40,
                  "end_lineno": 3,
                  "lineno": 3,
                  "value": "csg_chomage"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 42,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 48,
                  "end_lineno": 3,
                  "id": "period",
                  "lineno": 3
                }
              ],
              "ast_class": "Call",
              "col_offset": 18,
              "end_col_offset": 66,
              "end_lineno": 3,
              "func": {
                "ast_class": "Name",
                "col_offset": 18,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 26,
                "end_lineno": 3,
                "id": "individu",
                "lineno": 3
              },
              "keywords": [
                {
                  "arg": "options",
                  "ast_class": "keyword",
                  "col_offset": 50,
                  "end_col_offset": 65,
                  "end_lineno": 3,
                  "lineno": 3,
                  "value": {
                    "ast_class": "List",
                    "col_offset": 60,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "elts": [
                      {
                        "ast_class": "Name",
                        "col_offset": 61,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 64,
                        "end_lineno": 3,
                        "id": "ADD",
                        "lineno": 3
                      }
                    ],
                    "end_col_offset": 65,
                    "end_lineno": 3,
                    "lineno": 3
                  }
                }
              ],
              "lineno": 3
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 68,
            "end_lineno": 4,
            "lineno": 4,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 16,
                "end_lineno": 4,
                "id": "csg_retraite",
                "lineno": 4
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 28,
                  "end_col_offset": 42,
                  "end_lineno": 4,
                  "lineno": 4,
                  "value": "csg_retraite"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 44,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 50,
                  "end_lineno": 4,
                  "id": "period",
                  "lineno": 4
                }
              ],
              "ast_class": "Call",
              "col_offset": 19,
              "end_col_offset": 68,
              "end_lineno": 4,
              "func": {
                "ast_class": "Name",
                "col_offset": 19,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 27,
                "end_lineno": 4,
                "id": "individu",
                "lineno": 4
              },
              "keywords": [
                {
                  "arg": "options",
                  "ast_class": "keyword",
                  "col_offset": 52,
                  "end_col_offset": 67,
                  "end_lineno": 4,
                  "lineno": 4,
                  "value": {
                    "ast_class": "List",
                    "col_offset": 62,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "elts": [
                      {
                        "ast_class": "Name",
                        "col_offset": 63,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 66,
                        "end_lineno": 4,
                        "id": "ADD",
                        "lineno": 4
                      }
                    ],
                    "end_col_offset": 67,
                    "end_lineno": 4,
                    "lineno": 4
                  }
                }
              ],
              "lineno": 4
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 57,
            "end_lineno": 5,
            "lineno": 5,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 19,
                "end_lineno": 5,
                "id": "csg_non_salarie",
                "lineno": 5
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 31,
                  "end_col_offset": 48,
                  "end_lineno": 5,
                  "lineno": 5,
                  "value": "csg_non_salarie"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 50,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 56,
                  "end_lineno": 5,
                  "id": "period",
                  "lineno": 5
                }
              ],
              "ast_class": "Call",
              "col_offset": 22,
              "end_col_offset": 57,
              "end_lineno": 5,
              "func": {
                "ast_class": "Name",
                "col_offset": 22,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 30,
                "end_lineno": 5,
                "id": "individu",
                "lineno": 5
              },
              "keywords": [],
              "lineno": 5
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 93,
            "end_lineno": 6,
            "lineno": 6,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 37,
                "end_lineno": 6,
                "id": "csg_glo_assimile_salaire_ir_et_ps",
                "lineno": 6
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 49,
                  "end_col_offset": 84,
                  "end_lineno": 6,
                  "lineno": 6,
                  "value": "csg_glo_assimile_salaire_ir_et_ps"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 86,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 92,
                  "end_lineno": 6,
                  "id": "period",
                  "lineno": 6
                }
              ],
              "ast_class": "Call",
              "col_offset": 40,
              "end_col_offset": 93,
              "end_lineno": 6,
              "func": {
                "ast_class": "Name",
                "col_offset": 40,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 48,
                "end_lineno": 6,
                "id": "individu",
                "lineno": 6
              },
              "keywords": [],
              "lineno": 6
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 78,
            "end_lineno": 8,
            "lineno": 8,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 23,
                "end_lineno": 8,
                "id": "csg_revenus_capital",
                "lineno": 8
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 48,
                  "end_col_offset": 69,
                  "end_lineno": 8,
                  "lineno": 8,
                  "value": "csg_revenus_capital"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 71,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 77,
                  "end_lineno": 8,
                  "id": "period",
                  "lineno": 8
                }
              ],
              "ast_class": "Call",
              "col_offset": 26,
              "end_col_offset": 78,
              "end_lineno": 8,
              "func": {
                "ast_class": "Attribute",
                "attr": "foyer_fiscal",
                "col_offset": 26,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 47,
                "end_lineno": 8,
                "lineno": 8,
                "value": {
                  "ast_class": "Name",
                  "col_offset": 26,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 34,
                  "end_lineno": 8,
                  "id": "individu",
                  "lineno": 8
                }
              },
              "keywords": [],
              "lineno": 8
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 107,
            "end_lineno": 9,
            "lineno": 9,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 32,
                "end_lineno": 9,
                "id": "csg_revenus_capital_projetee",
                "lineno": 9
              }
            ],
            "value": {
              "ast_class": "BinOp",
              "col_offset": 35,
              "end_col_offset": 107,
              "end_lineno": 9,
              "left": {
                "ast_class": "Name",
                "col_offset": 35,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 54,
                "end_lineno": 9,
                "id": "csg_revenus_capital",
                "lineno": 9
              },
              "lineno": 9,
              "op": {
                "ast_class": "Mult"
              },
              "right": {
                "args": [
                  {
                    "ast_class": "Attribute",
                    "attr": "DECLARANT_PRINCIPAL",
                    "col_offset": 75,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 106,
                    "end_lineno": 9,
                    "lineno": 9,
                    "value": {
                      "ast_class": "Name",
                      "col_offset": 75,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 86,
                      "end_lineno": 9,
                      "id": "FoyerFiscal",
                      "lineno": 9
                    }
                  }
                ],
                "ast_class": "Call",
                "col_offset": 57,
                "end_col_offset": 107,
                "end_lineno": 9,
                "func": {
                  "ast_class": "Attribute",
                  "attr": "has_role",
                  "col_offset": 57,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 74,
                  "end_lineno": 9,
                  "lineno": 9,
                  "value": {
                    "ast_class": "Name",
                    "col_offset": 57,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 65,
                    "end_lineno": 9,
                    "id": "individu",
                    "lineno": 9
                  }
                },
                "keywords": [],
                "lineno": 9
              }
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 9,
            "end_lineno": 18,
            "lineno": 11,
            "value": {
              "ast_class": "BinOp",
              "col_offset": 8,
              "end_col_offset": 38,
              "end_lineno": 17,
              "left": {
                "ast_class": "BinOp",
                "col_offset": 8,
                "end_col_offset": 43,
                "end_lineno": 16,
                "left": {
                  "ast_class": "BinOp",
                  "col_offset": 8,
                  "end_col_offset": 25,
                  "end_lineno": 15,
                  "left": {
                    "ast_class": "BinOp",
                    "col_offset": 8,
                    "end_col_offset": 22,
                    "end_lineno": 14,
                    "left": {
                      "ast_class": "BinOp",
                      "col_offset": 8,
                      "end_col_offset": 21,
                      "end_lineno": 13,
                      "left": {
                        "ast_class": "Name",
                        "col_offset": 8,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 19,
                        "end_lineno": 12,
                        "id": "csg_salaire",
                        "lineno": 12
                      },
                      "lineno": 12,
                      "op": {
                        "ast_class": "Add"
                      },
                      "right": {
                        "ast_class": "Name",
                        "col_offset": 10,
                        "ctx": {
                          "ast_class": "Load"
                        },
                        "end_col_offset": 21,
                        "end_lineno": 13,
                        "id": "csg_chomage",
                        "lineno": 13
                      }
                    },
                    "lineno": 12,
                    "op": {
                      "ast_class": "Add"
                    },
                    "right": {
                      "ast_class": "Name",
                      "col_offset": 10,
                      "ctx": {
                        "ast_class": "Load"
                      },
                      "end_col_offset": 22,
                      "end_lineno": 14,
                      "id": "csg_retraite",
                      "lineno": 14
                    }
                  },
                  "lineno": 12,
                  "op": {
                    "ast_class": "Add"
                  },
                  "right": {
                    "ast_class": "Name",
                    "col_offset": 10,
                    "ctx": {
                      "ast_class": "Load"
                    },
                    "end_col_offset": 25,
                    "end_lineno": 15,
                    "id": "csg_non_salarie",
                    "lineno": 15
                  }
                },
                "lineno": 12,
                "op": {
                  "ast_class": "Add"
                },
                "right": {
                  "ast_class": "Name",
                  "col_offset": 10,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 43,
                  "end_lineno": 16,
                  "id": "csg_glo_assimile_salaire_ir_et_ps",
                  "lineno": 16
                }
              },
              "lineno": 12,
              "op": {
                "ast_class": "Add"
              },
              "right": {
                "ast_class": "Name",
                "col_offset": 10,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 38,
                "end_lineno": 17,
                "id": "csg_revenus_capital_projetee",
                "lineno": 17
              }
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 9,
        "end_lineno": 18,
        "lineno": 1,
        "name": "formula"
      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/csg_crds.py",
      "source_code": "def formula(individu, period, parameters):\n    csg_salaire = individu('csg_salaire', period, options = [ADD])\n    csg_chomage = individu('csg_chomage', period, options = [ADD])\n    csg_retraite = individu('csg_retraite', period, options = [ADD])\n    csg_non_salarie = individu('csg_non_salarie', period)\n    csg_glo_assimile_salaire_ir_et_ps = individu('csg_glo_assimile_salaire_ir_et_ps', period)\n    # CSG sur revenus du capital, définie à l'échelle du foyer fiscal, mais projetée sur le déclarant principal\n    csg_revenus_capital = individu.foyer_fiscal('csg_revenus_capital', period)\n    csg_revenus_capital_projetee = csg_revenus_capital * individu.has_role(FoyerFiscal.DECLARANT_PRINCIPAL)\n\n    return (\n        csg_salaire\n        + csg_chomage\n        + csg_retraite\n        + csg_non_salarie\n        + csg_glo_assimile_salaire_ir_et_ps\n        + csg_revenus_capital_projetee\n        )\n",
      "start_line_number": 13,
      "stop_line_number": 31,
      "variables": [
        "csg_chomage",
        "csg_glo_assimile_salaire_ir_et_ps",
        "csg_non_salarie",
        "csg_retraite",
        "csg_revenus_capital",
        "csg_salaire"
      ]
    }
  },
  "json_type": "number",
  "label": "Contribution sociale généralisée (CSG) prélevée sur l'ensemble des revenus",
  "last_value_still_valid_on": "2024-06-24",
  "name": "csg",
  "reference": {
    "0001-01-01": [
      {
        "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033712581",
        "title": "Article L136-1 du Code de la sécurité sociale"
      }
    ]
  },
  "referring_variables": [
    "prelevements_sociaux_menage",
    "total_impots_plafonnement_isf_ifi"
  ],
  "short_label": "CSG",
  "start_line_number": 7,
  "stop_line_number": 33,
  "unit": "currency",
  "value_type": "float"
}
