{ "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F22583", "note": "Cette participation est un investissement directement versé par les employeurs en faveur du logement des salariés.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.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": "effectif_entreprise", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 35, "end_col_offset": 56, "end_lineno": 2, "lineno": 2, "value": "effectif_entreprise" }, { "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": 9, "end_lineno": 11, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 4, "id": "bareme", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 5, "id": "individu", "lineno": 5 }, { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 6, "id": "period", "lineno": 6 }, { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 7, "id": "parameters", "lineno": 7 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 9, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 4, "id": "apply_bareme", "lineno": 4 }, "keywords": [ { "arg": "cotisation_type", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 37, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Constant", "col_offset": 26, "end_col_offset": 37, "end_lineno": 8, "lineno": 8, "value": "employeur" } }, { "arg": "bareme_name", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 56, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Constant", "col_offset": 22, "end_col_offset": 56, "end_lineno": 9, "lineno": 9, "value": "construction_plus_de_10_salaries" } }, { "arg": "variable_name", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 59, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 59, "end_lineno": 10, "lineno": 10, "value": "participation_effort_construction" } } ], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 13, "id": "cotisation", "lineno": 13 } ], "value": { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 53, "end_lineno": 13, "left": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 13, "id": "bareme", "lineno": 13 }, "lineno": 13, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 27, "comparators": [ { "ast_class": "Constant", "col_offset": 50, "end_col_offset": 52, "end_lineno": 13, "lineno": 13, "value": 10 } ], "end_col_offset": 52, "end_lineno": 13, "left": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 13, "id": "effectif_entreprise", "lineno": 13 }, "lineno": 13, "ops": [ { "ast_class": "GtE" } ] } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 21, "end_lineno": 15, "lineno": 15, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 15, "id": "cotisation", "lineno": 15 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 21, "end_lineno": 15, "lineno": 1, "name": "formula" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.py", "parameters": [ "cotsoc.cotisations_employeur.prive_cadre.construction_plus_de_10_salaries", "cotsoc.cotisations_employeur.prive_non_cadre.construction_plus_de_10_salaries" ], "source_code": "def formula(individu, period, parameters):\n effectif_entreprise = individu('effectif_entreprise', period)\n\n bareme = apply_bareme(\n individu,\n period,\n parameters,\n cotisation_type = 'employeur',\n bareme_name = 'construction_plus_de_10_salaries',\n variable_name = 'participation_effort_construction',\n )\n\n cotisation = bareme * (effectif_entreprise >= 10)\n\n return cotisation\n", "start_line_number": 495, "stop_line_number": 510, "variables": [ "effectif_entreprise" ] }, "2005-01-01": { "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": 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": "effectif_entreprise", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 35, "end_col_offset": 56, "end_lineno": 2, "lineno": 2, "value": "effectif_entreprise" }, { "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": 9, "end_lineno": 11, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 4, "id": "bareme", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 5, "id": "individu", "lineno": 5 }, { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 6, "id": "period", "lineno": 6 }, { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 7, "id": "parameters", "lineno": 7 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 9, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 4, "id": "apply_bareme", "lineno": 4 }, "keywords": [ { "arg": "cotisation_type", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 37, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Constant", "col_offset": 26, "end_col_offset": 37, "end_lineno": 8, "lineno": 8, "value": "employeur" } }, { "arg": "bareme_name", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 56, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Constant", "col_offset": 22, "end_col_offset": 56, "end_lineno": 9, "lineno": 9, "value": "construction_plus_de_20_salaries" } }, { "arg": "variable_name", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 59, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 59, "end_lineno": 10, "lineno": 10, "value": "participation_effort_construction" } } ], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 13, "id": "cotisation", "lineno": 13 } ], "value": { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 53, "end_lineno": 13, "left": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 13, "id": "bareme", "lineno": 13 }, "lineno": 13, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 27, "comparators": [ { "ast_class": "Constant", "col_offset": 50, "end_col_offset": 52, "end_lineno": 13, "lineno": 13, "value": 20 } ], "end_col_offset": 52, "end_lineno": 13, "left": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 13, "id": "effectif_entreprise", "lineno": 13 }, "lineno": 13, "ops": [ { "ast_class": "GtE" } ] } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 21, "end_lineno": 15, "lineno": 15, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 15, "id": "cotisation", "lineno": 15 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 21, "end_lineno": 15, "lineno": 1, "name": "formula_2005_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.py", "parameters": [ "cotsoc.cotisations_employeur.prive_cadre.construction_plus_de_20_salaries", "cotsoc.cotisations_employeur.prive_non_cadre.construction_plus_de_20_salaries" ], "source_code": "def formula_2005_01_01(individu, period, parameters):\n effectif_entreprise = individu('effectif_entreprise', period)\n\n bareme = apply_bareme(\n individu,\n period,\n parameters,\n cotisation_type = 'employeur',\n bareme_name = 'construction_plus_de_20_salaries',\n variable_name = 'participation_effort_construction',\n )\n\n cotisation = bareme * (effectif_entreprise >= 20)\n\n return cotisation\n", "start_line_number": 479, "stop_line_number": 494, "variables": [ "effectif_entreprise" ] }, "2020-01-01": { "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": 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": "effectif_entreprise", "lineno": 2 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 35, "end_col_offset": 56, "end_lineno": 2, "lineno": 2, "value": "effectif_entreprise" }, { "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": 9, "end_lineno": 11, "lineno": 4, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 10, "end_lineno": 4, "id": "bareme", "lineno": 4 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 5, "id": "individu", "lineno": 5 }, { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 6, "id": "period", "lineno": 6 }, { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 7, "id": "parameters", "lineno": 7 } ], "ast_class": "Call", "col_offset": 13, "end_col_offset": 9, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 13, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 4, "id": "apply_bareme", "lineno": 4 }, "keywords": [ { "arg": "cotisation_type", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 37, "end_lineno": 8, "lineno": 8, "value": { "ast_class": "Constant", "col_offset": 26, "end_col_offset": 37, "end_lineno": 8, "lineno": 8, "value": "employeur" } }, { "arg": "bareme_name", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 56, "end_lineno": 9, "lineno": 9, "value": { "ast_class": "Constant", "col_offset": 22, "end_col_offset": 56, "end_lineno": 9, "lineno": 9, "value": "construction_plus_de_50_salaries" } }, { "arg": "variable_name", "ast_class": "keyword", "col_offset": 8, "end_col_offset": 59, "end_lineno": 10, "lineno": 10, "value": { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 59, "end_lineno": 10, "lineno": 10, "value": "participation_effort_construction" } } ], "lineno": 4 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 14, "end_lineno": 13, "id": "cotisation", "lineno": 13 } ], "value": { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 53, "end_lineno": 13, "left": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 13, "id": "bareme", "lineno": 13 }, "lineno": 13, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 27, "comparators": [ { "ast_class": "Constant", "col_offset": 50, "end_col_offset": 52, "end_lineno": 13, "lineno": 13, "value": 50 } ], "end_col_offset": 52, "end_lineno": 13, "left": { "ast_class": "Name", "col_offset": 27, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 13, "id": "effectif_entreprise", "lineno": 13 }, "lineno": 13, "ops": [ { "ast_class": "GtE" } ] } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 21, "end_lineno": 15, "lineno": 15, "value": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 15, "id": "cotisation", "lineno": 15 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 21, "end_lineno": 15, "lineno": 1, "name": "formula_2020_01_01" }, "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/taxes_salaires_main_oeuvre.py", "parameters": [ "cotsoc.cotisations_employeur.prive_cadre.construction_plus_de_50_salaries", "cotsoc.cotisations_employeur.prive_non_cadre.construction_plus_de_50_salaries" ], "source_code": "def formula_2020_01_01(individu, period, parameters):\n effectif_entreprise = individu('effectif_entreprise', period)\n\n bareme = apply_bareme(\n individu,\n period,\n parameters,\n cotisation_type = 'employeur',\n bareme_name = 'construction_plus_de_50_salaries',\n variable_name = 'participation_effort_construction',\n )\n\n cotisation = bareme * (effectif_entreprise >= 50)\n\n return cotisation\n", "start_line_number": 463, "stop_line_number": 478, "variables": [ "effectif_entreprise" ] } }, "json_type": "number", "label": "Participation de l'employeur à l'effort de construction (PEEC) dit «dispositif 1% logement»", "last_review": "2020-01-01", "name": "participation_effort_construction", "referring_variables": [ "cotisations_employeur_main_d_oeuvre" ], "set_input": "set_input_divide_by_period", "start_line_number": 455, "stop_line_number": 510, "unit": "currency", "ux_name": "Dispositif 1% logement (PEEC)", "value_type": "float" }