{
  "default_value": 0,
  "definition_period": "month",
  "description": {
    "2021-11-08": [
      {
        "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F31326",
        "note": "Cet allègement vient remplacer le crédit d'impôt pour la compétitivité et l'emploi (CICE) et se traduit par une réduction de la cotisation employeur d'assurance maladie des employés dont la rémunération est inférieure à 2,5 SMIC.",
        "title": "Service-Public.fr"
      }
    ]
  },
  "dtype": "float32",
  "entity": "individu",
  "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py",
  "formulas": {
    "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",
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              "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": 102,
            "end_lineno": 3,
            "lineno": 3,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
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                "end_lineno": 3,
                "id": "allegement_mode_recouvrement",
                "lineno": 3
              }
            ],
            "value": {
              "args": [
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                  "ast_class": "Constant",
                  "col_offset": 44,
                  "end_col_offset": 93,
                  "end_lineno": 3,
                  "lineno": 3,
                  "value": "allegement_cotisation_maladie_mode_recouvrement"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 95,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 101,
                  "end_lineno": 3,
                  "id": "period",
                  "lineno": 3
                }
              ],
              "ast_class": "Call",
              "col_offset": 35,
              "end_col_offset": 102,
              "end_lineno": 3,
              "func": {
                "ast_class": "Name",
                "col_offset": 35,
                "ctx": {
                  "ast_class": "Load"
                },
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                "id": "individu",
                "lineno": 3
              },
              "keywords": [],
              "lineno": 3
            }
          },
          {
            "ast_class": "Assign",
            "col_offset": 4,
            "end_col_offset": 9,
            "end_lineno": 9,
            "lineno": 5,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
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                "end_lineno": 5,
                "id": "allegement",
                "lineno": 5
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Name",
                  "col_offset": 8,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 16,
                  "end_lineno": 6,
                  "id": "individu",
                  "lineno": 6
                },
                {
                  "ast_class": "Name",
                  "col_offset": 18,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 24,
                  "end_lineno": 6,
                  "id": "period",
                  "lineno": 6
                },
                {
                  "ast_class": "Name",
                  "col_offset": 26,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 36,
                  "end_lineno": 6,
                  "id": "parameters",
                  "lineno": 6
                },
                {
                  "ast_class": "Name",
                  "col_offset": 8,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 36,
                  "end_lineno": 7,
                  "id": "allegement_mode_recouvrement",
                  "lineno": 7
                },
                {
                  "ast_class": "Constant",
                  "col_offset": 8,
                  "end_col_offset": 39,
                  "end_lineno": 8,
                  "lineno": 8,
                  "value": "allegement_cotisation_maladie"
                }
              ],
              "ast_class": "Call",
              "col_offset": 17,
              "end_col_offset": 9,
              "end_lineno": 9,
              "func": {
                "ast_class": "Name",
                "col_offset": 17,
                "ctx": {
                  "ast_class": "Load"
                },
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                "end_lineno": 5,
                "id": "switch_on_allegement_mode",
                "lineno": 5
              },
              "keywords": [],
              "lineno": 5
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 21,
            "end_lineno": 11,
            "lineno": 11,
            "value": {
              "ast_class": "Name",
              "col_offset": 11,
              "ctx": {
                "ast_class": "Load"
              },
              "end_col_offset": 21,
              "end_lineno": 11,
              "id": "allegement",
              "lineno": 11
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 21,
        "end_lineno": 11,
        "lineno": 1,
        "name": "formula_2019_01_01"
      },
      "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py",
      "parameters": [
        "prelevements_sociaux.reductions_cotisations_sociales.alleg_gen.mmid"
      ],
      "source_code": "def formula_2019_01_01(individu, period, parameters):\n    # propose 3 modes de paiement possibles\n    allegement_mode_recouvrement = individu('allegement_cotisation_maladie_mode_recouvrement', period)\n\n    allegement = switch_on_allegement_mode(\n        individu, period, parameters,\n        allegement_mode_recouvrement,\n        'allegement_cotisation_maladie',\n        )\n\n    return allegement\n",
      "start_line_number": 442,
      "stop_line_number": 453,
      "variables": [
        "allegement_cotisation_maladie_mode_recouvrement"
      ]
    }
  },
  "json_type": "number",
  "label": "Allègement de la cotisations employeur d'assurance maladie sur les «bas et moyens salaires» (< 2,5 Smic) (ex-CICE)",
  "last_review": "2019-01-01",
  "name": "allegement_cotisation_maladie",
  "reference": {
    "0001-01-01": [
      {
        "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037947559"
      }
    ]
  },
  "referring_variables": [
    "exonerations_et_allegements"
  ],
  "set_input": "set_input_divide_by_period",
  "start_line_number": 434,
  "stop_line_number": 453,
  "unit": "currency",
  "ux_name": "Réduc. cotis. maladie",
  "value_type": "float"
}