{
"default_value": 0,
"definition_period": "month",
"description": {
"2022-02-09": [
{
"href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041757540",
"note": "La rémunération ou salaire super brut est une expression courante utilisée pour évoquer le montant total versé par l'employeur tel qu'affiché sur les bulletins de paie. Selon l'article R3243-1 du Code du travail qui définit la composition du bulletin de paie, « le montant total versé par l'employeur [est] la somme de la rémunération mentionnée au 7° [rémunération brute du salarié] et des cotisations et contributions à la charge de l'employeur [...], déduction faite des exonérations et exemptions des mêmes cotisations et contributions[...].»",
"title": "Article R3243-1 du Code du travail - Alinéa 14. - Légifrance.fr"
}
]
},
"dtype": "float32",
"entity": "individu",
"file_path": "openfisca_france/model/revenus/activite/salarie.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": 19,
"end_lineno": 2,
"lineno": 2,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 10,
"end_lineno": 2,
"id": "period",
"lineno": 2
}
],
"value": {
"ast_class": "Name",
"col_offset": 13,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 19,
"end_lineno": 2,
"id": "period",
"lineno": 2
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 97,
"end_lineno": 3,
"lineno": 3,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 39,
"end_lineno": 3,
"id": "salaire_super_brut_hors_allegements",
"lineno": 3
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 51,
"end_col_offset": 88,
"end_lineno": 3,
"lineno": 3,
"value": "salaire_super_brut_hors_allegements"
},
{
"ast_class": "Name",
"col_offset": 90,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 96,
"end_lineno": 3,
"id": "period",
"lineno": 3
}
],
"ast_class": "Call",
"col_offset": 42,
"end_col_offset": 97,
"end_lineno": 3,
"func": {
"ast_class": "Name",
"col_offset": 42,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 50,
"end_lineno": 3,
"id": "individu",
"lineno": 3
},
"keywords": [],
"lineno": 3
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 51,
"end_lineno": 4,
"lineno": 4,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 16,
"end_lineno": 4,
"id": "exonerations",
"lineno": 4
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 28,
"end_col_offset": 42,
"end_lineno": 4,
"lineno": 4,
"value": "exonerations"
},
{
"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": 51,
"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": [],
"lineno": 4
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 80,
"end_lineno": 5,
"lineno": 5,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 22,
"end_lineno": 5,
"id": "allegement_general",
"lineno": 5
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 34,
"end_col_offset": 54,
"end_lineno": 5,
"lineno": 5,
"value": "allegement_general"
},
{
"ast_class": "Name",
"col_offset": 56,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 62,
"end_lineno": 5,
"id": "period",
"lineno": 5
}
],
"ast_class": "Call",
"col_offset": 25,
"end_col_offset": 80,
"end_lineno": 5,
"func": {
"ast_class": "Name",
"col_offset": 25,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 33,
"end_lineno": 5,
"id": "individu",
"lineno": 5
},
"keywords": [
{
"arg": "options",
"ast_class": "keyword",
"col_offset": 64,
"end_col_offset": 79,
"end_lineno": 5,
"lineno": 5,
"value": {
"ast_class": "List",
"col_offset": 74,
"ctx": {
"ast_class": "Load"
},
"elts": [
{
"ast_class": "Name",
"col_offset": 75,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 78,
"end_lineno": 5,
"id": "ADD",
"lineno": 5
}
],
"end_col_offset": 79,
"end_lineno": 5,
"lineno": 5
}
}
],
"lineno": 5
}
},
{
"ast_class": "Return",
"col_offset": 4,
"end_col_offset": 82,
"end_lineno": 6,
"lineno": 6,
"value": {
"ast_class": "BinOp",
"col_offset": 11,
"end_col_offset": 82,
"end_lineno": 6,
"left": {
"ast_class": "BinOp",
"col_offset": 11,
"end_col_offset": 61,
"end_lineno": 6,
"left": {
"ast_class": "Name",
"col_offset": 11,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 46,
"end_lineno": 6,
"id": "salaire_super_brut_hors_allegements",
"lineno": 6
},
"lineno": 6,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 49,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 61,
"end_lineno": 6,
"id": "exonerations",
"lineno": 6
}
},
"lineno": 6,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 64,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 82,
"end_lineno": 6,
"id": "allegement_general",
"lineno": 6
}
}
}
],
"col_offset": 0,
"decorator_list": [],
"end_col_offset": 82,
"end_lineno": 6,
"lineno": 1,
"name": "formula"
},
"file_path": "openfisca_france/model/revenus/activite/salarie.py",
"source_code": "def formula(individu, period, parameters):\n period = period\n salaire_super_brut_hors_allegements = individu('salaire_super_brut_hors_allegements', period)\n exonerations = individu('exonerations', period)\n allegement_general = individu('allegement_general', period, options = [ADD])\n return salaire_super_brut_hors_allegements - exonerations - allegement_general\n",
"start_line_number": 1479,
"stop_line_number": 1485,
"variables": [
"allegement_general",
"exonerations",
"salaire_super_brut_hors_allegements"
]
},
"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",
"ast_class": "arg",
"col_offset": 41,
"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": 19,
"end_lineno": 2,
"lineno": 2,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 10,
"end_lineno": 2,
"id": "period",
"lineno": 2
}
],
"value": {
"ast_class": "Name",
"col_offset": 13,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 19,
"end_lineno": 2,
"id": "period",
"lineno": 2
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 97,
"end_lineno": 3,
"lineno": 3,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 39,
"end_lineno": 3,
"id": "salaire_super_brut_hors_allegements",
"lineno": 3
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 51,
"end_col_offset": 88,
"end_lineno": 3,
"lineno": 3,
"value": "salaire_super_brut_hors_allegements"
},
{
"ast_class": "Name",
"col_offset": 90,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 96,
"end_lineno": 3,
"id": "period",
"lineno": 3
}
],
"ast_class": "Call",
"col_offset": 42,
"end_col_offset": 97,
"end_lineno": 3,
"func": {
"ast_class": "Name",
"col_offset": 42,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 50,
"end_lineno": 3,
"id": "individu",
"lineno": 3
},
"keywords": [],
"lineno": 3
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 51,
"end_lineno": 4,
"lineno": 4,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 16,
"end_lineno": 4,
"id": "exonerations",
"lineno": 4
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 28,
"end_col_offset": 42,
"end_lineno": 4,
"lineno": 4,
"value": "exonerations"
},
{
"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": 51,
"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": [],
"lineno": 4
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 80,
"end_lineno": 5,
"lineno": 5,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 22,
"end_lineno": 5,
"id": "allegement_general",
"lineno": 5
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 34,
"end_col_offset": 54,
"end_lineno": 5,
"lineno": 5,
"value": "allegement_general"
},
{
"ast_class": "Name",
"col_offset": 56,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 62,
"end_lineno": 5,
"id": "period",
"lineno": 5
}
],
"ast_class": "Call",
"col_offset": 25,
"end_col_offset": 80,
"end_lineno": 5,
"func": {
"ast_class": "Name",
"col_offset": 25,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 33,
"end_lineno": 5,
"id": "individu",
"lineno": 5
},
"keywords": [
{
"arg": "options",
"ast_class": "keyword",
"col_offset": 64,
"end_col_offset": 79,
"end_lineno": 5,
"lineno": 5,
"value": {
"ast_class": "List",
"col_offset": 74,
"ctx": {
"ast_class": "Load"
},
"elts": [
{
"ast_class": "Name",
"col_offset": 75,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 78,
"end_lineno": 5,
"id": "ADD",
"lineno": 5
}
],
"end_col_offset": 79,
"end_lineno": 5,
"lineno": 5
}
}
],
"lineno": 5
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 133,
"end_lineno": 6,
"lineno": 6,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 47,
"end_lineno": 6,
"id": "prime_exceptionnelle_pouvoir_achat_exoneree",
"lineno": 6
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 59,
"end_col_offset": 104,
"end_lineno": 6,
"lineno": 6,
"value": "prime_exceptionnelle_pouvoir_achat_exoneree"
},
{
"ast_class": "Name",
"col_offset": 106,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 112,
"end_lineno": 6,
"id": "period",
"lineno": 6
}
],
"ast_class": "Call",
"col_offset": 50,
"end_col_offset": 133,
"end_lineno": 6,
"func": {
"ast_class": "Name",
"col_offset": 50,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 58,
"end_lineno": 6,
"id": "individu",
"lineno": 6
},
"keywords": [
{
"arg": "options",
"ast_class": "keyword",
"col_offset": 114,
"end_col_offset": 132,
"end_lineno": 6,
"lineno": 6,
"value": {
"ast_class": "List",
"col_offset": 124,
"ctx": {
"ast_class": "Load"
},
"elts": [
{
"ast_class": "Name",
"col_offset": 125,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 131,
"end_lineno": 6,
"id": "DIVIDE",
"lineno": 6
}
],
"end_col_offset": 132,
"end_lineno": 6,
"lineno": 6
}
}
],
"lineno": 6
}
},
{
"ast_class": "Return",
"col_offset": 4,
"end_col_offset": 128,
"end_lineno": 7,
"lineno": 7,
"value": {
"ast_class": "BinOp",
"col_offset": 11,
"end_col_offset": 128,
"end_lineno": 7,
"left": {
"ast_class": "BinOp",
"col_offset": 11,
"end_col_offset": 82,
"end_lineno": 7,
"left": {
"ast_class": "BinOp",
"col_offset": 11,
"end_col_offset": 61,
"end_lineno": 7,
"left": {
"ast_class": "Name",
"col_offset": 11,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 46,
"end_lineno": 7,
"id": "salaire_super_brut_hors_allegements",
"lineno": 7
},
"lineno": 7,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 49,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 61,
"end_lineno": 7,
"id": "exonerations",
"lineno": 7
}
},
"lineno": 7,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 64,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 82,
"end_lineno": 7,
"id": "allegement_general",
"lineno": 7
}
},
"lineno": 7,
"op": {
"ast_class": "Add"
},
"right": {
"ast_class": "Name",
"col_offset": 85,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 128,
"end_lineno": 7,
"id": "prime_exceptionnelle_pouvoir_achat_exoneree",
"lineno": 7
}
}
}
],
"col_offset": 0,
"decorator_list": [],
"end_col_offset": 128,
"end_lineno": 7,
"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 period = period\n salaire_super_brut_hors_allegements = individu('salaire_super_brut_hors_allegements', period)\n exonerations = individu('exonerations', period)\n allegement_general = individu('allegement_general', period, options = [ADD])\n prime_exceptionnelle_pouvoir_achat_exoneree = individu('prime_exceptionnelle_pouvoir_achat_exoneree', period, options = [DIVIDE])\n return salaire_super_brut_hors_allegements - exonerations - allegement_general + prime_exceptionnelle_pouvoir_achat_exoneree\n",
"start_line_number": 1486,
"stop_line_number": 1493,
"variables": [
"allegement_general",
"exonerations",
"prime_exceptionnelle_pouvoir_achat_exoneree",
"salaire_super_brut_hors_allegements"
]
},
"2022-07-01": {
"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",
"ast_class": "arg",
"col_offset": 41,
"end_col_offset": 51,
"end_lineno": 1,
"lineno": 1
}
],
"ast_class": "arguments",
"defaults": [],
"kw_defaults": [],
"kwonlyargs": [],
"posonlyargs": []
},
"ast_class": "FunctionDef",
"body": [
{
"ast_class": "Expr",
"col_offset": 4,
"end_col_offset": 7,
"end_lineno": 10,
"lineno": 2,
"value": {
"ast_class": "Constant",
"col_offset": 4,
"end_col_offset": 7,
"end_lineno": 10,
"lineno": 2,
"value": "\n Apparition de la PPV le 1er aout 2022:\n Au niveau du salaire super brut, la PPV se comporte comme la PEPA.\n Pour tout niveau de revenu, la part de prime sous plafond est exonérée\n de toutes les cotisations sociales d'origine légale ou conventionnelle\n à la charge du salarié et de l'employeur (mais pas de contribution\n \"forfait social\") et la part de la prime non exonérée\n (sur plafond) est soumise aux cotisations.\n "
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 19,
"end_lineno": 11,
"lineno": 11,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 10,
"end_lineno": 11,
"id": "period",
"lineno": 11
}
],
"value": {
"ast_class": "Name",
"col_offset": 13,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 19,
"end_lineno": 11,
"id": "period",
"lineno": 11
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 97,
"end_lineno": 12,
"lineno": 12,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 39,
"end_lineno": 12,
"id": "salaire_super_brut_hors_allegements",
"lineno": 12
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 51,
"end_col_offset": 88,
"end_lineno": 12,
"lineno": 12,
"value": "salaire_super_brut_hors_allegements"
},
{
"ast_class": "Name",
"col_offset": 90,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 96,
"end_lineno": 12,
"id": "period",
"lineno": 12
}
],
"ast_class": "Call",
"col_offset": 42,
"end_col_offset": 97,
"end_lineno": 12,
"func": {
"ast_class": "Name",
"col_offset": 42,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 50,
"end_lineno": 12,
"id": "individu",
"lineno": 12
},
"keywords": [],
"lineno": 12
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 51,
"end_lineno": 13,
"lineno": 13,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 16,
"end_lineno": 13,
"id": "exonerations",
"lineno": 13
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 28,
"end_col_offset": 42,
"end_lineno": 13,
"lineno": 13,
"value": "exonerations"
},
{
"ast_class": "Name",
"col_offset": 44,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 50,
"end_lineno": 13,
"id": "period",
"lineno": 13
}
],
"ast_class": "Call",
"col_offset": 19,
"end_col_offset": 51,
"end_lineno": 13,
"func": {
"ast_class": "Name",
"col_offset": 19,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 27,
"end_lineno": 13,
"id": "individu",
"lineno": 13
},
"keywords": [],
"lineno": 13
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 80,
"end_lineno": 14,
"lineno": 14,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 22,
"end_lineno": 14,
"id": "allegement_general",
"lineno": 14
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 34,
"end_col_offset": 54,
"end_lineno": 14,
"lineno": 14,
"value": "allegement_general"
},
{
"ast_class": "Name",
"col_offset": 56,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 62,
"end_lineno": 14,
"id": "period",
"lineno": 14
}
],
"ast_class": "Call",
"col_offset": 25,
"end_col_offset": 80,
"end_lineno": 14,
"func": {
"ast_class": "Name",
"col_offset": 25,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 33,
"end_lineno": 14,
"id": "individu",
"lineno": 14
},
"keywords": [
{
"arg": "options",
"ast_class": "keyword",
"col_offset": 64,
"end_col_offset": 79,
"end_lineno": 14,
"lineno": 14,
"value": {
"ast_class": "List",
"col_offset": 74,
"ctx": {
"ast_class": "Load"
},
"elts": [
{
"ast_class": "Name",
"col_offset": 75,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 78,
"end_lineno": 14,
"id": "ADD",
"lineno": 14
}
],
"end_col_offset": 79,
"end_lineno": 14,
"lineno": 14
}
}
],
"lineno": 14
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 103,
"end_lineno": 15,
"lineno": 15,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 33,
"end_lineno": 15,
"id": "prime_partage_valeur_exoneree",
"lineno": 15
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 45,
"end_col_offset": 76,
"end_lineno": 15,
"lineno": 15,
"value": "prime_partage_valeur_exoneree"
},
{
"ast_class": "Name",
"col_offset": 78,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 84,
"end_lineno": 15,
"id": "period",
"lineno": 15
}
],
"ast_class": "Call",
"col_offset": 36,
"end_col_offset": 103,
"end_lineno": 15,
"func": {
"ast_class": "Name",
"col_offset": 36,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 44,
"end_lineno": 15,
"id": "individu",
"lineno": 15
},
"keywords": [
{
"arg": "options",
"ast_class": "keyword",
"col_offset": 86,
"end_col_offset": 102,
"end_lineno": 15,
"lineno": 15,
"value": {
"ast_class": "List",
"col_offset": 94,
"ctx": {
"ast_class": "Load"
},
"elts": [
{
"ast_class": "Name",
"col_offset": 95,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 101,
"end_lineno": 15,
"id": "DIVIDE",
"lineno": 15
}
],
"end_col_offset": 102,
"end_lineno": 15,
"lineno": 15
}
}
],
"lineno": 15
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 133,
"end_lineno": 16,
"lineno": 16,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 48,
"end_lineno": 16,
"id": "prime_partage_valeur_exoneree_exceptionnelle",
"lineno": 16
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 60,
"end_col_offset": 106,
"end_lineno": 16,
"lineno": 16,
"value": "prime_partage_valeur_exoneree_exceptionnelle"
},
{
"ast_class": "Name",
"col_offset": 108,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 114,
"end_lineno": 16,
"id": "period",
"lineno": 16
}
],
"ast_class": "Call",
"col_offset": 51,
"end_col_offset": 133,
"end_lineno": 16,
"func": {
"ast_class": "Name",
"col_offset": 51,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 59,
"end_lineno": 16,
"id": "individu",
"lineno": 16
},
"keywords": [
{
"arg": "options",
"ast_class": "keyword",
"col_offset": 116,
"end_col_offset": 132,
"end_lineno": 16,
"lineno": 16,
"value": {
"ast_class": "List",
"col_offset": 124,
"ctx": {
"ast_class": "Load"
},
"elts": [
{
"ast_class": "Name",
"col_offset": 125,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 131,
"end_lineno": 16,
"id": "DIVIDE",
"lineno": 16
}
],
"end_col_offset": 132,
"end_lineno": 16,
"lineno": 16
}
}
],
"lineno": 16
}
},
{
"ast_class": "Return",
"col_offset": 4,
"end_col_offset": 9,
"end_lineno": 23,
"lineno": 17,
"value": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 54,
"end_lineno": 22,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 39,
"end_lineno": 21,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 28,
"end_lineno": 20,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 22,
"end_lineno": 19,
"left": {
"ast_class": "Name",
"col_offset": 8,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 43,
"end_lineno": 18,
"id": "salaire_super_brut_hors_allegements",
"lineno": 18
},
"lineno": 18,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 22,
"end_lineno": 19,
"id": "exonerations",
"lineno": 19
}
},
"lineno": 18,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 28,
"end_lineno": 20,
"id": "allegement_general",
"lineno": 20
}
},
"lineno": 18,
"op": {
"ast_class": "Add"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 39,
"end_lineno": 21,
"id": "prime_partage_valeur_exoneree",
"lineno": 21
}
},
"lineno": 18,
"op": {
"ast_class": "Add"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 54,
"end_lineno": 22,
"id": "prime_partage_valeur_exoneree_exceptionnelle",
"lineno": 22
}
}
}
],
"col_offset": 0,
"decorator_list": [],
"end_col_offset": 9,
"end_lineno": 23,
"lineno": 1,
"name": "formula_2022_07_01"
},
"documentation": "\nApparition de la PPV le 1er aout 2022:\nAu niveau du salaire super brut, la PPV se comporte comme la PEPA.\nPour tout niveau de revenu, la part de prime sous plafond est exonérée\nde toutes les cotisations sociales d'origine légale ou conventionnelle\nà la charge du salarié et de l'employeur (mais pas de contribution\n\"forfait social\") et la part de la prime non exonérée\n(sur plafond) est soumise aux cotisations.\n",
"file_path": "openfisca_france/model/revenus/activite/salarie.py",
"source_code": "def formula_2022_07_01(individu, period, parameters):\n '''\n Apparition de la PPV le 1er aout 2022:\n Au niveau du salaire super brut, la PPV se comporte comme la PEPA.\n Pour tout niveau de revenu, la part de prime sous plafond est exonérée\n de toutes les cotisations sociales d'origine légale ou conventionnelle\n à la charge du salarié et de l'employeur (mais pas de contribution\n \"forfait social\") et la part de la prime non exonérée\n (sur plafond) est soumise aux cotisations.\n '''\n period = period\n salaire_super_brut_hors_allegements = individu('salaire_super_brut_hors_allegements', period)\n exonerations = individu('exonerations', period)\n allegement_general = individu('allegement_general', period, options = [ADD])\n prime_partage_valeur_exoneree = individu('prime_partage_valeur_exoneree', period, options=[DIVIDE])\n prime_partage_valeur_exoneree_exceptionnelle = individu('prime_partage_valeur_exoneree_exceptionnelle', period, options=[DIVIDE])\n return (\n salaire_super_brut_hors_allegements\n - exonerations\n - allegement_general\n + prime_partage_valeur_exoneree\n + prime_partage_valeur_exoneree_exceptionnelle\n )\n",
"start_line_number": 1494,
"stop_line_number": 1517,
"variables": [
"allegement_general",
"exonerations",
"prime_partage_valeur_exoneree",
"prime_partage_valeur_exoneree_exceptionnelle",
"salaire_super_brut_hors_allegements"
]
},
"2024-01-01": {
"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",
"ast_class": "arg",
"col_offset": 41,
"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": 63,
"end_lineno": 2,
"lineno": 2,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 22,
"end_lineno": 2,
"id": "remuneration_brute",
"lineno": 2
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 34,
"end_col_offset": 54,
"end_lineno": 2,
"lineno": 2,
"value": "remuneration_brute"
},
{
"ast_class": "Name",
"col_offset": 56,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 62,
"end_lineno": 2,
"id": "period",
"lineno": 2
}
],
"ast_class": "Call",
"col_offset": 25,
"end_col_offset": 63,
"end_lineno": 2,
"func": {
"ast_class": "Name",
"col_offset": 25,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 33,
"end_lineno": 2,
"id": "individu",
"lineno": 2
},
"keywords": [],
"lineno": 2
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 103,
"end_lineno": 3,
"lineno": 3,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 42,
"end_lineno": 3,
"id": "cotisations_employeur_securite_sociale",
"lineno": 3
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 54,
"end_col_offset": 94,
"end_lineno": 3,
"lineno": 3,
"value": "cotisations_employeur_securite_sociale"
},
{
"ast_class": "Name",
"col_offset": 96,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 102,
"end_lineno": 3,
"id": "period",
"lineno": 3
}
],
"ast_class": "Call",
"col_offset": 45,
"end_col_offset": 103,
"end_lineno": 3,
"func": {
"ast_class": "Name",
"col_offset": 45,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 53,
"end_lineno": 3,
"id": "individu",
"lineno": 3
},
"keywords": [],
"lineno": 3
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 117,
"end_lineno": 4,
"lineno": 4,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 49,
"end_lineno": 4,
"id": "cotisations_employeur_retraite_complementaire",
"lineno": 4
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 61,
"end_col_offset": 108,
"end_lineno": 4,
"lineno": 4,
"value": "cotisations_employeur_retraite_complementaire"
},
{
"ast_class": "Name",
"col_offset": 110,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 116,
"end_lineno": 4,
"id": "period",
"lineno": 4
}
],
"ast_class": "Call",
"col_offset": 52,
"end_col_offset": 117,
"end_lineno": 4,
"func": {
"ast_class": "Name",
"col_offset": 52,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 60,
"end_lineno": 4,
"id": "individu",
"lineno": 4
},
"keywords": [],
"lineno": 4
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 61,
"end_lineno": 5,
"lineno": 5,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 21,
"end_lineno": 5,
"id": "pension_employeur",
"lineno": 5
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 33,
"end_col_offset": 52,
"end_lineno": 5,
"lineno": 5,
"value": "pension_employeur"
},
{
"ast_class": "Name",
"col_offset": 54,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 60,
"end_lineno": 5,
"id": "period",
"lineno": 5
}
],
"ast_class": "Call",
"col_offset": 24,
"end_col_offset": 61,
"end_lineno": 5,
"func": {
"ast_class": "Name",
"col_offset": 24,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 32,
"end_lineno": 5,
"id": "individu",
"lineno": 5
},
"keywords": [],
"lineno": 5
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 55,
"end_lineno": 6,
"lineno": 6,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 18,
"end_lineno": 6,
"id": "rafp_employeur",
"lineno": 6
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 30,
"end_col_offset": 46,
"end_lineno": 6,
"lineno": 6,
"value": "rafp_employeur"
},
{
"ast_class": "Name",
"col_offset": 48,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 54,
"end_lineno": 6,
"id": "period",
"lineno": 6
}
],
"ast_class": "Call",
"col_offset": 21,
"end_col_offset": 55,
"end_lineno": 6,
"func": {
"ast_class": "Name",
"col_offset": 21,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 29,
"end_lineno": 6,
"id": "individu",
"lineno": 6
},
"keywords": [],
"lineno": 6
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 105,
"end_lineno": 7,
"lineno": 7,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 43,
"end_lineno": 7,
"id": "cotisations_employeur_assurance_chomage",
"lineno": 7
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 55,
"end_col_offset": 96,
"end_lineno": 7,
"lineno": 7,
"value": "cotisations_employeur_assurance_chomage"
},
{
"ast_class": "Name",
"col_offset": 98,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 104,
"end_lineno": 7,
"id": "period",
"lineno": 7
}
],
"ast_class": "Call",
"col_offset": 46,
"end_col_offset": 105,
"end_lineno": 7,
"func": {
"ast_class": "Name",
"col_offset": 46,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 54,
"end_lineno": 7,
"id": "individu",
"lineno": 7
},
"keywords": [],
"lineno": 7
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 83,
"end_lineno": 8,
"lineno": 8,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 32,
"end_lineno": 8,
"id": "cotisations_employeur_autres",
"lineno": 8
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 44,
"end_col_offset": 74,
"end_lineno": 8,
"lineno": 8,
"value": "cotisations_employeur_autres"
},
{
"ast_class": "Name",
"col_offset": 76,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 82,
"end_lineno": 8,
"id": "period",
"lineno": 8
}
],
"ast_class": "Call",
"col_offset": 35,
"end_col_offset": 83,
"end_lineno": 8,
"func": {
"ast_class": "Name",
"col_offset": 35,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 43,
"end_lineno": 8,
"id": "individu",
"lineno": 8
},
"keywords": [],
"lineno": 8
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 63,
"end_lineno": 9,
"lineno": 9,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 22,
"end_lineno": 9,
"id": "allegement_general",
"lineno": 9
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 34,
"end_col_offset": 54,
"end_lineno": 9,
"lineno": 9,
"value": "allegement_general"
},
{
"ast_class": "Name",
"col_offset": 56,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 62,
"end_lineno": 9,
"id": "period",
"lineno": 9
}
],
"ast_class": "Call",
"col_offset": 25,
"end_col_offset": 63,
"end_lineno": 9,
"func": {
"ast_class": "Name",
"col_offset": 25,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 33,
"end_lineno": 9,
"id": "individu",
"lineno": 9
},
"keywords": [],
"lineno": 9
}
},
{
"ast_class": "Assign",
"col_offset": 4,
"end_col_offset": 51,
"end_lineno": 10,
"lineno": 10,
"targets": [
{
"ast_class": "Name",
"col_offset": 4,
"ctx": {
"ast_class": "Store"
},
"end_col_offset": 16,
"end_lineno": 10,
"id": "exonerations",
"lineno": 10
}
],
"value": {
"args": [
{
"ast_class": "Constant",
"col_offset": 28,
"end_col_offset": 42,
"end_lineno": 10,
"lineno": 10,
"value": "exonerations"
},
{
"ast_class": "Name",
"col_offset": 44,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 50,
"end_lineno": 10,
"id": "period",
"lineno": 10
}
],
"ast_class": "Call",
"col_offset": 19,
"end_col_offset": 51,
"end_lineno": 10,
"func": {
"ast_class": "Name",
"col_offset": 19,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 27,
"end_lineno": 10,
"id": "individu",
"lineno": 10
},
"keywords": [],
"lineno": 10
}
},
{
"ast_class": "Return",
"col_offset": 4,
"end_col_offset": 9,
"end_lineno": 22,
"lineno": 12,
"value": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 22,
"end_lineno": 21,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 28,
"end_lineno": 20,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 38,
"end_lineno": 19,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 49,
"end_lineno": 18,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 24,
"end_lineno": 17,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 27,
"end_lineno": 16,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 55,
"end_lineno": 15,
"left": {
"ast_class": "BinOp",
"col_offset": 8,
"end_col_offset": 48,
"end_lineno": 14,
"left": {
"ast_class": "Name",
"col_offset": 8,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 26,
"end_lineno": 13,
"id": "remuneration_brute",
"lineno": 13
},
"lineno": 13,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 48,
"end_lineno": 14,
"id": "cotisations_employeur_securite_sociale",
"lineno": 14
}
},
"lineno": 13,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 55,
"end_lineno": 15,
"id": "cotisations_employeur_retraite_complementaire",
"lineno": 15
}
},
"lineno": 13,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 27,
"end_lineno": 16,
"id": "pension_employeur",
"lineno": 16
}
},
"lineno": 13,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 24,
"end_lineno": 17,
"id": "rafp_employeur",
"lineno": 17
}
},
"lineno": 13,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 49,
"end_lineno": 18,
"id": "cotisations_employeur_assurance_chomage",
"lineno": 18
}
},
"lineno": 13,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 38,
"end_lineno": 19,
"id": "cotisations_employeur_autres",
"lineno": 19
}
},
"lineno": 13,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 28,
"end_lineno": 20,
"id": "allegement_general",
"lineno": 20
}
},
"lineno": 13,
"op": {
"ast_class": "Sub"
},
"right": {
"ast_class": "Name",
"col_offset": 10,
"ctx": {
"ast_class": "Load"
},
"end_col_offset": 22,
"end_lineno": 21,
"id": "exonerations",
"lineno": 21
}
}
}
],
"col_offset": 0,
"decorator_list": [],
"end_col_offset": 9,
"end_lineno": 22,
"lineno": 1,
"name": "formula_2024_01_01"
},
"file_path": "openfisca_france/model/revenus/activite/salarie.py",
"source_code": "def formula_2024_01_01(individu, period, parameters):\n remuneration_brute = individu('remuneration_brute', period)\n cotisations_employeur_securite_sociale = individu('cotisations_employeur_securite_sociale', period)\n cotisations_employeur_retraite_complementaire = individu('cotisations_employeur_retraite_complementaire', period)\n pension_employeur = individu('pension_employeur', period)\n rafp_employeur = individu('rafp_employeur', period)\n cotisations_employeur_assurance_chomage = individu('cotisations_employeur_assurance_chomage', period)\n cotisations_employeur_autres = individu('cotisations_employeur_autres', period)\n allegement_general = individu('allegement_general', period)\n exonerations = individu('exonerations', period)\n\n return (\n remuneration_brute\n - cotisations_employeur_securite_sociale\n - cotisations_employeur_retraite_complementaire\n - pension_employeur\n - rafp_employeur\n - cotisations_employeur_assurance_chomage\n - cotisations_employeur_autres\n - allegement_general\n - exonerations\n )\n",
"start_line_number": 1518,
"stop_line_number": 1540,
"variables": [
"allegement_general",
"cotisations_employeur_assurance_chomage",
"cotisations_employeur_autres",
"cotisations_employeur_retraite_complementaire",
"cotisations_employeur_securite_sociale",
"exonerations",
"pension_employeur",
"rafp_employeur",
"remuneration_brute"
]
}
},
"json_type": "number",
"label": "Rémunération super brute",
"last_value_still_valid_on": "2024-06-24",
"name": "salaire_super_brut",
"referring_variables": [
"cout_du_travail"
],
"set_input": "set_input_divide_by_period",
"short_label": "Rémunération super brute",
"start_line_number": 1472,
"stop_line_number": 1540,
"unit": "currency",
"value_type": "float"
}