{ "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/beneficier-dune-exoneration/exonerations-ou-aides-liees-a-la/le-contrat-dapprentissage/exonerations.html", "note": "Ce dispositif est obsolète. L’exonération spécifique des cotisations patronales sur les contrats d’apprentissage du secteur privé a été supprimée le 1er janvier 2019.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/apprentissage.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": 65, "end_lineno": 2, "lineno": 2, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 23, "end_lineno": 2, "id": "accident_du_travail", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 35, "end_col_offset": 56, "end_lineno": 2, "lineno": 2, "value": "accident_du_travail" }, { "ast_class": "Name", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 2, "id": "period", "lineno": 2 } ], "ast_class": "Call", "col_offset": 26, "end_col_offset": 65, "end_lineno": 2, "func": { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "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": 69, "end_lineno": 4, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 25, "end_lineno": 4, "id": "cotisations_employeur", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 37, "end_col_offset": 60, "end_lineno": 4, "lineno": 4, "value": "cotisations_employeur" }, { "ast_class": "Name", "col_offset": 62, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 4, "id": "period", "lineno": 4 } ], "ast_class": "Call", "col_offset": 28, "end_col_offset": 69, "end_lineno": 4, "func": { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 4, "id": "individu", "lineno": 4 }, "keywords": [], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 65, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 23, "end_lineno": 5, "id": "effectif_entreprise", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 35, "end_col_offset": 56, "end_lineno": 5, "lineno": 5, "value": "effectif_entreprise" }, { "ast_class": "Name", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 64, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 26, "end_col_offset": 65, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 26, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 5, "id": "individu", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 41, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 11, "end_lineno": 6, "id": "famille", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 23, "end_col_offset": 32, "end_lineno": 6, "lineno": 6, "value": "famille" }, { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 14, "end_col_offset": 41, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 14, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 6, "id": "individu", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 55, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 18, "end_lineno": 7, "id": "mmid_employeur", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 30, "end_col_offset": 46, "end_lineno": 7, "lineno": 7, "value": "mmid_employeur" }, { "ast_class": "Name", "col_offset": 48, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 21, "end_col_offset": 55, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 7, "id": "individu", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 91, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 36, "end_lineno": 8, "id": "vieillesse_deplafonnee_employeur", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 82, "end_lineno": 8, "lineno": 8, "value": "vieillesse_deplafonnee_employeur" }, { "ast_class": "Name", "col_offset": 84, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 39, "end_col_offset": 91, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 39, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 8, "id": "individu", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 87, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 34, "end_lineno": 9, "id": "vieillesse_plafonnee_employeur", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 46, "end_col_offset": 78, "end_lineno": 9, "lineno": 9, "value": "vieillesse_plafonnee_employeur" }, { "ast_class": "Name", "col_offset": 80, "ctx": { "ast_class": "Load" }, "end_col_offset": 86, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 37, "end_col_offset": 87, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 9, "id": "individu", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 51, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 29, "end_lineno": 11, "id": "cotisations_non_exonerees", "lineno": 11 } ], "value": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 51, "end_lineno": 11, "id": "accident_du_travail", "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 76, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 12, "id": "exoneration_moins_11", "lineno": 12 } ], "value": { "ast_class": "BinOp", "col_offset": 27, "end_col_offset": 76, "end_lineno": 12, "left": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 12, "id": "cotisations_non_exonerees", "lineno": 12 }, "lineno": 12, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 55, "ctx": { "ast_class": "Load" }, "end_col_offset": 76, "end_lineno": 12, "id": "cotisations_employeur", "lineno": 12 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 19, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 25, "end_lineno": 14, "id": "cotisations_exonerees", "lineno": 14 } ], "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 42, "end_lineno": 18, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 40, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 24, "end_lineno": 16, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 15, "id": "famille", "lineno": 15 }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 16, "id": "mmid_employeur", "lineno": 16 } }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 17, "id": "vieillesse_plafonnee_employeur", "lineno": 17 } }, "lineno": 15, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 18, "id": "vieillesse_deplafonnee_employeur", "lineno": 18 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 48, "end_lineno": 21, "lineno": 21, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 23, "end_lineno": 21, "id": "exoneration_plus_11", "lineno": 21 } ], "value": { "ast_class": "UnaryOp", "col_offset": 26, "end_col_offset": 48, "end_lineno": 21, "lineno": 21, "op": { "ast_class": "USub" }, "operand": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "end_lineno": 21, "id": "cotisations_exonerees", "lineno": 21 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 20, "end_lineno": 28, "lineno": 23, "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 20, "end_lineno": 28, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 36, "end_lineno": 27, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 37, "end_lineno": 25, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 24, "id": "exoneration_plus_11", "lineno": 24 }, "lineno": 24, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 11, "comparators": [ { "ast_class": "Constant", "col_offset": 34, "end_col_offset": 36, "end_lineno": 25, "lineno": 25, "value": 11 } ], "end_col_offset": 36, "end_lineno": 25, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 25, "id": "effectif_entreprise", "lineno": 25 }, "lineno": 25, "ops": [ { "ast_class": "GtE" } ] } }, "lineno": 24, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 36, "end_lineno": 27, "left": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 26, "id": "exoneration_moins_11", "lineno": 26 }, "lineno": 26, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 11, "comparators": [ { "ast_class": "Constant", "col_offset": 33, "end_col_offset": 35, "end_lineno": 27, "lineno": 27, "value": 11 } ], "end_col_offset": 35, "end_lineno": 27, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 27, "id": "effectif_entreprise", "lineno": 27 }, "lineno": 27, "ops": [ { "ast_class": "Lt" } ] } } }, "lineno": 23, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 28, "id": "apprenti", "lineno": 28 } } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 20, "end_lineno": 28, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/apprentissage.py", "source_code": "def formula(individu, period, parameters):\n accident_du_travail = individu('accident_du_travail', period)\n apprenti = individu('apprenti', period)\n cotisations_employeur = individu('cotisations_employeur', period)\n effectif_entreprise = individu('effectif_entreprise', period)\n famille = individu('famille', period)\n mmid_employeur = individu('mmid_employeur', period)\n vieillesse_deplafonnee_employeur = individu('vieillesse_deplafonnee_employeur', period)\n vieillesse_plafonnee_employeur = individu('vieillesse_plafonnee_employeur', period)\n\n cotisations_non_exonerees = accident_du_travail\n exoneration_moins_11 = cotisations_non_exonerees - cotisations_employeur\n\n cotisations_exonerees = (\n famille\n + mmid_employeur\n + vieillesse_plafonnee_employeur\n + vieillesse_deplafonnee_employeur\n )\n\n exoneration_plus_11 = -cotisations_exonerees\n\n return (\n exoneration_plus_11\n * (effectif_entreprise >= 11)\n + exoneration_moins_11\n * (effectif_entreprise < 11)\n ) * apprenti\n", "start_line_number": 116, "stop_line_number": 144, "variables": [ "accident_du_travail", "apprenti", "cotisations_employeur", "effectif_entreprise", "famille", "mmid_employeur", "vieillesse_deplafonnee_employeur", "vieillesse_plafonnee_employeur" ] } }, "json_type": "number", "label": "Exonération de cotisations employeur pour l'emploi d'un apprenti", "name": "exoneration_cotisations_employeur_apprenti", "obsolete": true, "reference": { "0001-01-01": [ { "href": "http://www.apce.com/pid927/contrat-d-apprentissage.html?espace=1&tp=1&pagination=2" } ] }, "referring_variables": [ "exonerations_et_allegements" ], "set_input": "set_input_divide_by_period", "start_line_number": 91, "stop_line_number": 144, "unit": "currency", "ux_name": "Exonér. apprenti", "value_type": "float" }