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"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 # 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 assiette = individu('assiette_allegement', period)\n smic_proratise = individu('smic_proratise', period)\n effectif_entreprise = individu('effectif_entreprise', period)\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 elif date(2019, 12, 31) <= period.start.date <= date(2025, 12, 31):\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 ratio_smic_salaire = smic_proratise / (assiette + 1e-16)\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 return taux_allegement_general\n", "start_line_number": 448, "stop_line_number": 497, "variables": [ "assiette_allegement", "effectif_entreprise", "smic_proratise" ] }, "2026-01-01": { "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": 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"taux_allegement_general", "lineno": 21 } ], "ast_class": "Call", "col_offset": 30, "end_col_offset": 76, "end_lineno": 21, "func": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 21, "id": "min_", "lineno": 21 }, "keywords": [], "lineno": 21 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 34, "end_lineno": 23, "lineno": 23, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 23, "id": "taux_allegement_general", "lineno": 23 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 34, "end_lineno": 23, "lineno": 1, "name": "formula_2026_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "parameters": [ "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.plafond", "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.puissance", "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.seuil_taille_entreprise", "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.t_delta_grandes_entreprises", "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.t_delta_petites_entreprises", "prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.t_min" ], "source_code": "def formula_2026_01_01(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 allegement_general = parameters(period).prelevements_sociaux.reductions_cotisations_sociales.allegement_general\n\n seuil_taille_entreprise = allegement_general.ensemble_des_entreprises.seuil_taille_entreprise\n t_delta = where(effectif_entreprise < seuil_taille_entreprise, allegement_general.ensemble_des_entreprises.t_delta_petites_entreprises, allegement_general.ensemble_des_entreprises.t_delta_grandes_entreprises)\n t_min = allegement_general.ensemble_des_entreprises.t_min\n seuil_sortie = allegement_general.ensemble_des_entreprises.plafond\n puissance = allegement_general.ensemble_des_entreprises.puissance\n remuneration = (assiette + 1e-16)\n ratio_salaire_smic = remuneration / smic_proratise\n condition_sortie_seuil = ratio_salaire_smic < seuil_sortie\n\n taux_allegement_general = t_min + round_(\n t_delta * (max_(((1 / 2) * (3 * (smic_proratise / remuneration) - 1)), 0) ** puissance), 4)\n\n taux_allegement_general = condition_sortie_seuil * taux_allegement_general\n taux_allegement_general = min_(t_min + t_delta, taux_allegement_general)\n\n return taux_allegement_general\n", "start_line_number": 424, "stop_line_number": 447, "variables": [ "assiette_allegement", "effectif_entreprise", "smic_proratise" ] } }, "is_period_size_independent": true, "json_type": "number", "label": "Taux de réduction générale des cotisations employeur", "last_value_still_valid_on": "2026-01-01", "name": "taux_allegement_general", "set_input": "set_input_dispatch_by_period", "start_line_number": 416, "stop_line_number": 497, "value_type": "float" }