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"prelevements_sociaux.contributions_sociales.csg.remplacement.seuils.seuil_rfr2.seuil_rfr2", "prelevements_sociaux.contributions_sociales.csg.remplacement.seuils.seuil_rfr2.demi_part_suppl_rfr2", "marche_travail.salaire_minimum.smic.nb_heures_travail_mensuel", "marche_travail.salaire_minimum.smic.smic_b_horaire", "prelevements_sociaux.contributions_sociales.csg.remplacement.allocations_chomage.imposable", "prelevements_sociaux.contributions_sociales.csg.remplacement.allocations_chomage.min_exo", "prelevements_sociaux.pss.plafond_securite_sociale_mensuel" ], "source_code": "def formula_2015(individu, period, parameters):\n parameters = parameters(period)\n\n rfr = individu.foyer_fiscal('rfr', period = period.n_2)\n nbptr = individu.foyer_fiscal('nbptr', period = period.n_2)\n seuils = parameters.prelevements_sociaux.contributions_sociales.csg.remplacement.seuils\n seuil_exoneration = seuils.seuil_rfr1.seuil_rfr1 + (nbptr - 1) * 2 * seuils.seuil_rfr1.demi_part_suppl_rfr1\n seuil_reduction = seuils.seuil_rfr2.seuil_rfr2 + (nbptr - 1) * 2 * seuils.seuil_rfr2.demi_part_suppl_rfr2\n\n taux_csg_remplacement = where(\n rfr <= seuil_exoneration,\n TypesTauxCSGRemplacement.exonere,\n where(\n rfr <= seuil_reduction,\n TypesTauxCSGRemplacement.taux_reduit,\n TypesTauxCSGRemplacement.taux_plein,\n )\n )\n\n chomage_brut = individu('chomage_brut', period)\n chomage_cotisation_retraite_complementaire = individu('chomage_cotisation_retraite_complementaire', period)\n assiette_csg_chomage = chomage_brut - chomage_cotisation_retraite_complementaire\n\n montant_csg = montant_csg_crds_bareme(\n base_avec_abattement = assiette_csg_chomage,\n indicatrice_taux_plein = (taux_csg_remplacement == TypesTauxCSGRemplacement.taux_plein),\n indicatrice_taux_reduit = (taux_csg_remplacement == TypesTauxCSGRemplacement.taux_reduit),\n abattement_parameter = parameters.prelevements_sociaux.contributions_sociales.csg.activite.abattement,\n law_node = parameters.prelevements_sociaux.contributions_sociales.csg.remplacement.allocations_chomage.imposable,\n plafond_securite_sociale = parameters.prelevements_sociaux.pss.plafond_securite_sociale_mensuel,\n )\n nbh_travail = parameters.marche_travail.salaire_minimum.smic.nb_heures_travail_mensuel\n cho_seuil_exo = (\n parameters.prelevements_sociaux.contributions_sociales.csg.remplacement.allocations_chomage.min_exo\n * nbh_travail\n * parameters.marche_travail.salaire_minimum.smic.smic_b_horaire\n )\n\n salaire_net = individu('salaire_net', period)\n # Approximation annuelle\n rpns_imposables = individu('rpns_imposables', period, options = [DIVIDE])\n csg_imposable_non_salarie = individu('csg_imposable_non_salarie', period, options = [DIVIDE])\n crds_non_salarie = individu('crds_non_salarie', period, options = [DIVIDE])\n remuneration_activite_nette = salaire_net + rpns_imposables + csg_imposable_non_salarie + crds_non_salarie\n\n csg_imposable_chomage = max_(- montant_csg - max_(cho_seuil_exo - (remuneration_activite_nette + assiette_csg_chomage + montant_csg), 0), 0)\n return - csg_imposable_chomage\n", "start_line_number": 119, "stop_line_number": 166, "variables": [ "chomage_brut", "chomage_cotisation_retraite_complementaire", "crds_non_salarie", "csg_imposable_non_salarie", "nbptr", "rfr", "rpns_imposables", "salaire_net" ] } }, "json_type": "number", "label": "Contribution sociale généralisée (CSG) imposable prélevée sur le chômage", "last_value_still_valid_on": "2024-06-24", "name": "csg_imposable_chomage", "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": [ "bouclier_imp_gen", "chomage_net", "crds_chomage", "csg_chomage", "csg_deductible_chomage", "revenus_remplacement_pensions_bruts_menage" ], "set_input": "set_input_divide_by_period", "short_label": "CSG imposable chômage", "start_line_number": 109, "stop_line_number": 166, "unit": "currency", "value_type": "float" }