{
  "calculate_output": "calculate_output_add",
  "default_value": 0,
  "definition_period": "month",
  "description": {
    "2022-02-09": [
      {
        "href": "https://www.insee.fr/fr/metadonnees/definition/c2219",
        "note": "Selon l'Insee, le coût salarial ou de travail &laquo;&nbsp;<i>représente l’ensemble des dépenses encourues par les employeurs pour l’emploi de salariés&raquo;. &laquo;Il comprend, en plus des salaires bruts, les cotisations sociales à la charge de l’employeur </i>[...]<i> nettes d’exonération notamment d’allègements de cotisations sociales. Il couvre aussi les frais de formation professionnelle </i>[...],<i> les taxes sur les salaires et les autres impôts relatifs à l’emploi, déduction faite des subventions destinées à favoriser l’emploi et perçues par l’employeur.</i>&nbsp;&raquo; Le coût salarial présenté dans LexImpact ne prend pas en compte les frais d'emploi et de recrutement.",
        "title": "Définition du coût du travail Insee.fr"
      },
      {
        "href": "https://www.insee.fr/fr/metadonnees/definition/c1975",
        "title": "Définition du coût salarial Insee.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",
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              "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": 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": "salaire_super_brut",
                "lineno": 2
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 34,
                  "end_col_offset": 54,
                  "end_lineno": 2,
                  "lineno": 2,
                  "value": "salaire_super_brut"
                },
                {
                  "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",
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                },
                "end_col_offset": 33,
                "end_lineno": 2,
                "id": "individu",
                "lineno": 2
              },
              "keywords": [],
              "lineno": 2
            }
          },
          {
            "ast_class": "Assign",
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            "end_col_offset": 51,
            "end_lineno": 3,
            "lineno": 3,
            "targets": [
              {
                "ast_class": "Name",
                "col_offset": 4,
                "ctx": {
                  "ast_class": "Store"
                },
                "end_col_offset": 16,
                "end_lineno": 3,
                "id": "cout_differe",
                "lineno": 3
              }
            ],
            "value": {
              "args": [
                {
                  "ast_class": "Constant",
                  "col_offset": 28,
                  "end_col_offset": 42,
                  "end_lineno": 3,
                  "lineno": 3,
                  "value": "cout_differe"
                },
                {
                  "ast_class": "Name",
                  "col_offset": 44,
                  "ctx": {
                    "ast_class": "Load"
                  },
                  "end_col_offset": 50,
                  "end_lineno": 3,
                  "id": "period",
                  "lineno": 3
                }
              ],
              "ast_class": "Call",
              "col_offset": 19,
              "end_col_offset": 51,
              "end_lineno": 3,
              "func": {
                "ast_class": "Name",
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                },
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                "end_lineno": 3,
                "id": "individu",
                "lineno": 3
              },
              "keywords": [],
              "lineno": 3
            }
          },
          {
            "ast_class": "Return",
            "col_offset": 4,
            "end_col_offset": 44,
            "end_lineno": 5,
            "lineno": 5,
            "value": {
              "ast_class": "BinOp",
              "col_offset": 11,
              "end_col_offset": 44,
              "end_lineno": 5,
              "left": {
                "ast_class": "Name",
                "col_offset": 11,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 29,
                "end_lineno": 5,
                "id": "salaire_super_brut",
                "lineno": 5
              },
              "lineno": 5,
              "op": {
                "ast_class": "Sub"
              },
              "right": {
                "ast_class": "Name",
                "col_offset": 32,
                "ctx": {
                  "ast_class": "Load"
                },
                "end_col_offset": 44,
                "end_lineno": 5,
                "id": "cout_differe",
                "lineno": 5
              }
            }
          }
        ],
        "col_offset": 0,
        "decorator_list": [],
        "end_col_offset": 44,
        "end_lineno": 5,
        "lineno": 1,
        "name": "formula"
      },
      "file_path": "openfisca_france/model/revenus/activite/salarie.py",
      "source_code": "def formula(individu, period, parameters):\n    salaire_super_brut = individu('salaire_super_brut', period)\n    cout_differe = individu('cout_differe', period)\n\n    return salaire_super_brut - cout_differe\n",
      "start_line_number": 1185,
      "stop_line_number": 1190,
      "variables": [
        "cout_differe",
        "salaire_super_brut"
      ]
    }
  },
  "json_type": "number",
  "label": "Coût salarial ou du travail",
  "name": "cout_du_travail",
  "set_input": "set_input_divide_by_period",
  "start_line_number": 1177,
  "stop_line_number": 1190,
  "unit": "currency",
  "ux_name": "Coût salarial",
  "value_type": "float"
}
