{ "default_value": 0, "definition_period": "month", "description": { "2021-08-04": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-dallocations-famil/la-reduction-du-taux-de-la-cotis.html", "note": "Cet allègement concerne les «bas et moyens salaires». Leur taux de cotisation d’allocations familiales est réduit pour l'employeur si ce dernier entre dans le champ d’application de la réduction générale.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "formulas": { "2015-01-01": { "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": 45, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 2, "id": "stagiaire", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 25, "end_col_offset": 36, "end_lineno": 2, "lineno": 2, "value": "stagiaire" }, { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 45, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 2, "id": "individu", "lineno": 2 }, "keywords": [], "lineno": 2 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 43, "end_lineno": 3, "lineno": 3, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 3, "id": "apprenti", "lineno": 3 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 34, "end_lineno": 3, "lineno": 3, "value": "apprenti" }, { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 3, "id": "period", "lineno": 3 } ], "ast_class": "Call", "col_offset": 15, "end_col_offset": 43, "end_lineno": 3, "func": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 3, "id": "individu", "lineno": 3 }, "keywords": [], "lineno": 3 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 90, "end_lineno": 5, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 4, "id": "allegement_mode_recouvrement", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 17, "end_col_offset": 81, "end_lineno": 5, "lineno": 5, "value": "allegement_cotisation_allocations_familiales_mode_recouvrement" }, { "ast_class": "Name", "col_offset": 83, "ctx": { "ast_class": "Load" }, "end_col_offset": 89, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 90, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 5, "id": "individu", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 101, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 41, "end_lineno": 6, "id": "exoneration_cotisations_employeur_jei", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 53, "end_col_offset": 92, "end_lineno": 6, "lineno": 6, "value": "exoneration_cotisations_employeur_jei" }, { "ast_class": "Name", "col_offset": 94, "ctx": { "ast_class": "Load" }, "end_col_offset": 100, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 44, "end_col_offset": 101, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 6, "id": "individu", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 61, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 8, "id": "non_cumulee", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 8, "id": "exoneration_cotisations_employeur_jei", "lineno": 8 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 61, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 8, "id": "not_", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 15, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 11, "id": "allegement", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 12, "id": "individu", "lineno": 12 }, { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 12, "id": "period", "lineno": 12 }, { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 12, "id": "parameters", "lineno": 12 }, { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 13, "id": "allegement_mode_recouvrement", "lineno": 13 }, { "ast_class": "Constant", "col_offset": 8, "end_col_offset": 54, "end_lineno": 14, "lineno": 14, "value": "allegement_cotisation_allocations_familiales" } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 9, "end_lineno": 15, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 11, "id": "switch_on_allegement_mode", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 70, "end_lineno": 17, "lineno": 17, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 70, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 56, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 39, "end_lineno": 17, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 17, "id": "allegement", "lineno": 17 }, "lineno": 17, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 29, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 17, "id": "stagiaire", "lineno": 17 } ], "ast_class": "Call", "col_offset": 24, "end_col_offset": 39, "end_lineno": 17, "func": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 17, "id": "not_", "lineno": 17 }, "keywords": [], "lineno": 17 } }, "lineno": 17, "op": { "ast_class": "Mult" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 47, "ctx": { "ast_class": "Load" }, "end_col_offset": 55, "end_lineno": 17, "id": "apprenti", "lineno": 17 } ], "ast_class": "Call", "col_offset": 42, "end_col_offset": 56, "end_lineno": 17, "func": { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 17, "id": "not_", "lineno": 17 }, "keywords": [], "lineno": 17 } }, "lineno": 17, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 17, "id": "non_cumulee", "lineno": 17 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 70, "end_lineno": 17, "lineno": 1, "name": "formula_2015_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "parameters": [ "prelevements_sociaux.reductions_cotisations_sociales.allegement_cotisation_allocations_familiales" ], "source_code": "def formula_2015_01_01(individu, period, parameters):\n stagiaire = individu('stagiaire', period)\n apprenti = individu('apprenti', period)\n allegement_mode_recouvrement =\\\n individu('allegement_cotisation_allocations_familiales_mode_recouvrement', period)\n exoneration_cotisations_employeur_jei = individu('exoneration_cotisations_employeur_jei', period)\n\n non_cumulee = not_(exoneration_cotisations_employeur_jei)\n\n # propose 3 modes de paiement possibles\n allegement = switch_on_allegement_mode(\n individu, period, parameters,\n allegement_mode_recouvrement,\n 'allegement_cotisation_allocations_familiales',\n )\n\n return allegement * not_(stagiaire) * not_(apprenti) * non_cumulee\n", "start_line_number": 401, "stop_line_number": 418, "variables": [ "allegement_cotisation_allocations_familiales_mode_recouvrement", "apprenti", "exoneration_cotisations_employeur_jei", "stagiaire" ] } }, "json_type": "number", "label": "Réduction générale du taux de la cotisation d’allocations familiales", "last_review": "2015-01-01", "name": "allegement_cotisation_allocations_familiales", "reference": { "0001-01-01": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-dallocations-famil/la-reduction-du-taux-de-la-cotis.html" } ] }, "referring_variables": [ "exonerations_et_allegements" ], "set_input": "set_input_divide_by_period", "start_line_number": 393, "stop_line_number": 418, "unit": "currency", "ux_name": "Réduc. cotis. famille", "value_type": "float" }