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"stop_line_number": 152, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement général à la base - taxe d'habitation de la commune", "name": "abt_general_base_th_commune", "referring_variables": [ "base_nette_th_commune" ], "start_line_number": 129, "stop_line_number": 152, "value_type": "float" }, "abt_general_base_th_epci": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 161, "stop_line_number": 177, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement général à la base - taxe d'habitation de l'EPCI (Établissement Public de Coopération Intercommunale)", "name": 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"file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 236, "stop_line_number": 252, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement obligatoire pour charges de famille, pour les personnes à charge à partir de la troisième - taxe d'habitation de la commune", "name": "abt_pac_3pl_th_commune", "referring_variables": [ "abattement_charge_famille_th_commune" ], "start_line_number": 229, "stop_line_number": 252, "value_type": "float" }, "abt_pac_3pl_th_epci": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation_import_baremes_locaux.py", "start_line_number": 261, "stop_line_number": 277, "variables": [ "depcom" ] } }, "json_type": "number", "label": "Quotité (ajustée) de l'abattement obligatoire pour charges de famille, pour les personnes à charge à partir de la troisième - taxe d'habitation de l'EPCI (Établissement Public de Coopération Intercommunale)", "name": "abt_pac_3pl_th_epci", "referring_variables": [ "abattement_charge_famille_th_epci" ], "start_line_number": 254, "stop_line_number": 277, "value_type": "float" }, "accident_du_travail": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F33665", "note": "Cette cotisation couvre les risques d'accidents du travail, les maladies professionnelles et les accidents du trajet. Elle est à la charge de l'employeur. Son taux varie selon la taille et l'activité de l'entreprise.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "1991-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "start_line_number": 204, "stop_line_number": 215, "variables": [ "assiette_cotisations_sociales", "categorie_salarie", "taux_accident_travail" ] } }, "json_type": "number", "label": "Cotisations employeur accidents du travail et maladies professionnelles (AT/MP)", "last_review": "1991-01-01", "name": "accident_du_travail", "referring_variables": [ "cotisations_employeur_non_contributives", "exoneration_cotisations_employeur_apprenti" ], "set_input": "set_input_divide_by_period", "start_line_number": 197, "stop_line_number": 215, "unit": "currency", "ux_name": "Cotis. accident-maladie (AT/MP)", "value_type": "float" }, "accult": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "formulas": { "2002-01-01": { "documentation": "\nAcquisition de biens culturels (case 7UO)\n2002-\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_credits_impots.accult.taux" ], "start_line_number": 65, "stop_line_number": 74, "variables": [ "f7uo" ] } }, "json_type": "number", "label": "Acquisition de biens culturels", "last_review": "2002-01-01", "name": "accult", "referring_variables": [ "reductions" ], "start_line_number": 59, "stop_line_number": 74, "value_type": "float" }, "acompte_ir_elus_locaux": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "formulas": { "0001-01-01": { "documentation": "\nSi un élu local a été prélevé à la source de l'impôt associé à ses indemnités\net qu'il décide au final d'être imposé comme au titre des salaires et traitements,\nson impôt est calculé après déclaration 2042 des revenus, mais est diminué de l'acompte correspondant au montant déjà prélevé à la source\nCf. document 2041 GI. Pour l'année 2016 :\nhttps://www.impots.gouv.fr/portail/files/formulaires/2041-gi/2017/2041-gi_1936.pdf\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "start_line_number": 846, "stop_line_number": 857, "variables": [ "f8th" ] }, "2018-01-01": null }, "json_type": "number", "label": "Acompte d'impôt associé au prélèvement à la source des indemnités des élus locaux", "last_review": "2018-01-01", "name": "acompte_ir_elus_locaux", "referring_variables": [ "acomptes_ir" ], "start_line_number": 839, "stop_line_number": 857, "unit": "currency", "ux_name": "Prélèvement à la source élus locaux", "value_type": "float" }, "acomptes_ir": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "formulas": { "2013-01-01": { "documentation": "\nAcomptes d'impôt sur le revenu pris en compte dans le calcul de l'impôt final.\nOn déduit de l'impôt final ces acomptes. Si les acomptes dépassent l'impôt final,\nl'excédent est restitué.\nLa variable irpp correspond à l'impôt après prise en compte de cette déduction\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "start_line_number": 885, "stop_line_number": 897, "variables": [ "acompte_ir_elus_locaux", "prelevement_forfaitaire_non_liberatoire" ] } }, "json_type": "number", "label": "Ensemble des acomptes de l'IR", "last_review": "2013-01-01", "name": "acomptes_ir", "referring_variables": [ "irpp", "irpp_economique" ], "start_line_number": 879, "stop_line_number": 897, "unit": "currency", "ux_name": "Montant des accomptes de l'IR", "value_type": "float" }, "acqgpl": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "formulas": { "2002-01-01": { "documentation": "\nCrédit d'impôt pour dépense d'acquisition ou de transformation d'un véhicule GPL ou mixte\n2002-2007\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "parameters": [ "impot_revenu.calcul_credits_impots.acqgpl.mont_up", "impot_revenu.calcul_credits_impots.acqgpl.mont_uq" ], "start_line_number": 78, "stop_line_number": 88, "variables": [ "f7up", "f7uq" ] }, "2008-01-01": null }, "json_type": "number", "label": "Crédit d'impôt pour dépense d'acquisition ou de transformation d'un véhicule GPL ou mixte", "last_review": "2008-01-01", "name": "acqgpl", "referring_variables": [ "credits_impot" ], "start_line_number": 71, "stop_line_number": 88, "value_type": "float" }, "acs": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "start_line_number": 73, "stop_line_number": 88, "variables": [ "acs_montant", "acs_plafond", "cmu_acs_eligibilite", "cmu_base_ressources", "cmu_c", "residence_mayotte" ] }, "2019-11-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "start_line_number": 70, "stop_line_number": 72 }, "2021-05-02": null }, "json_type": "number", "label": "Montant (annuel) de l'ACS", "last_review": "2021-05-02", "name": "acs", "referring_variables": [ "css_participation_forfaitaire" ], "set_input": "set_input_divide_by_period", "start_line_number": 62, "stop_line_number": 88, "value_type": "float" }, "acs_montant": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "formulas": { "2009-08-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "start_line_number": 43, "stop_line_number": 46, "variables": [ "acs_montant_i" ] } }, "json_type": "number", "label": "Montant de l'ACS attribué à une famille en cas d'éligibilité", "last_review": "2009-08-01", "name": "acs_montant", "referring_variables": [ "acs" ], "set_input": "set_input_divide_by_period", "start_line_number": 36, "stop_line_number": 46, "unit": "currency", "value_type": "float" }, "acs_montant_i": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "formulas": { "2009-08-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "parameters": [ "prestations_sociales.solidarite_insertion.minima_sociaux.cs.acs.acs_16_49_ans", "prestations_sociales.solidarite_insertion.minima_sociaux.cs.acs.acs_50_59_ans", "prestations_sociales.solidarite_insertion.minima_sociaux.cs.acs.acs_moins_16_ans", "prestations_sociales.solidarite_insertion.minima_sociaux.cs.acs.acs_plus_60_ans" ], "start_line_number": 18, "stop_line_number": 34, "variables": [ "age" ] } }, "json_type": "number", "label": "Montant de l'ACS attribué à une personne en cas d'éligibilité de la famille", "last_review": "2009-08-01", "name": "acs_montant_i", "referring_variables": [ "acs_montant" ], "set_input": "set_input_divide_by_period", "start_line_number": 11, "stop_line_number": 34, "unit": "currency", "value_type": "float" }, "acs_plafond": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/cs/acs.py", "parameters": [ "prestations_sociales.solidarite_insertion.minima_sociaux.cs.acs.majoration_plafond_acs" ], "start_line_number": 55, "stop_line_number": 60, "variables": [ "cmu_c_plafond" ] } }, "json_type": "number", "label": "Plafond annuel de ressources pour l'éligibilité à l'ACS", "name": "acs_plafond", "referring_variables": [ "acs", "css_participation_forfaitaire" ], "set_input": "set_input_divide_by_period", "start_line_number": 48, "stop_line_number": 60, "value_type": "float" }, "activite": { "default_value": "inactif", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "is_period_size_independent": true, "json_type": "string", "label": "Activité", "name": "activite", "possible_values": { "actif": "Actif occupé", "chomeur": "Chômeur", "etudiant": "Étudiant, élève", "inactif": "Autre, inactif", "retraite": "Retraité" }, "referring_variables": [ "aide_logement_abattement_indemnites_chomage", "aide_logement_abattement_revenus_activite_professionnelle", "aide_permis_demandeur_emploi_eligibilite_individu", "ass_eligibilite_cumul_individu", "ass_eligibilite_individu", "contrat_engagement_jeune_eligbilite_statut", "depart1825_eligibilite", "etudiant", "garantie_jeunes_neet", "locapass_eligibilite_jeunes", "locapass_eligibilite_salarie", "mon_job_mon_logement_eligibilite", "mon_job_mon_logement_eligibilite_jeunes_actifs", "psa", "rmi" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 89, "stop_line_number": 97, "value_type": "Enum" }, "ada": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/ada.py", "formulas": { "2015-11-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/ada.py", "parameters": [ "prestations_sociales.solidarite_insertion.autre_solidarite.ada.majoration_pers_supp", "prestations_sociales.solidarite_insertion.autre_solidarite.ada.montant_journalier_pour_une_personne", "prestations_sociales.solidarite_insertion.autre_solidarite.ada.supplement_non_hebergement" ], "start_line_number": 11, "stop_line_number": 28, "variables": [ "af_nbenf", "asile_demandeur", "nb_parents", "place_hebergement" ] } }, "json_type": "number", "label": "Montant mensuel de l'aide pour demandeur d'asile", "last_review": "2015-11-01", "name": "ada", "set_input": "set_input_divide_by_period", "start_line_number": 4, "stop_line_number": 28, "value_type": "float" }, "adhcga": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "formulas": { "0001-01-01": { "documentation": "\nFrais de comptabilité et d'adhésion à un CGA ou AA\n2002-\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.adhcga.max" ], "start_line_number": 82, "stop_line_number": 92, "variables": [ "f7ff", "f7fg" ] } }, "json_type": "number", "label": "adhcga", "name": "adhcga", "referring_variables": [ "reductions" ], "start_line_number": 76, "stop_line_number": 92, "value_type": "float" }, "adoption": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Enfant adopté", "name": "adoption", "set_input": "set_input_dispatch_by_period", "start_line_number": 38, "stop_line_number": 44, "value_type": "bool" }, "aeeh": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F14809", "note": "L'allocation d'éducation de l'enfant handicapé (AEEH) est une aide financière destinée à compenser les dépenses liées à la situation de handicap d'un enfant de moins de 20 ans. L'AEEH est versée aux parents. Elle peut être complétée, dans certains cas, par d'autres allocations.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/aeeh.py", "formulas": { "2006-01-01": { "documentation": "Allocation d'éducation de l'enfant handicapé.\n\n Rremplace l'allocation d'éducation spéciale (AES) depus le 1er janvier 2006.\n Ce montant peut être majoré par un complément accordé par la Cdaph qui prend en compte :\n le coût du handicap de l'enfant,\n la cessation ou la réduction d'activité professionnelle d'un ou l'autre des deux parents,\n l'embauche d'une tierce personne rémunérée.\n Une majoration est versée au parent isolé bénéficiaire d'un complément d'Aeeh lorsqu'il cesse ou réduit\n son activité professionnelle ou lorsqu'il embauche une tierce personne rémunérée.\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/aeeh.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.education_presence_parentale.aeeh.age_maximum_enfant", "prestations_sociales.prestations_familiales.education_presence_parentale.aeeh.base", "prestations_sociales.prestations_familiales.education_presence_parentale.aeeh.complement_allocation.1ere_categorie", "prestations_sociales.prestations_familiales.education_presence_parentale.aeeh.complement_allocation.2e_categorie", "prestations_sociales.prestations_familiales.education_presence_parentale.aeeh.complement_allocation.3e_categorie", "prestations_sociales.prestations_familiales.education_presence_parentale.aeeh.complement_allocation.4e_categorie", "prestations_sociales.prestations_familiales.education_presence_parentale.aeeh.complement_allocation.6e_categorie", "prestations_sociales.prestations_familiales.education_presence_parentale.aeeh.majoration_parent_isole.2e_categorie", 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"entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/aefa.py", "formulas": { "2002-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/aefa.py", "parameters": [ "prestations_sociales.prestations_familiales.prestations_generales.af", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.age1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.age3", "prestations_sociales.solidarite_insertion.autre_solidarite.aefa.montant_prime", "prestations_sociales.solidarite_insertion.autre_solidarite.aefa.prime_exceptionnelle", "prestations_sociales.solidarite_insertion.autre_solidarite.aefa.taux_majoration.tx_2p", "prestations_sociales.solidarite_insertion.autre_solidarite.aefa.taux_majoration.tx_3pac", "prestations_sociales.solidarite_insertion.autre_solidarite.aefa.taux_majoration.tx_supp" ], "start_line_number": 27, "stop_line_number": 59, "variables": [ "aer", "af_nbenf", "api", "ass", "nb_parents", "rsa" ] } }, "json_type": "number", "label": "Aide exceptionelle de fin d'année (prime de Noël)", "last_review": "2002-01-01", "name": "aefa", "reference": { "0001-01-01": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F1325" } ] }, "referring_variables": [ "minima_sociaux" ], "start_line_number": 5, "stop_line_number": 59, "unit": "currency", "ux_name": "Prime de Noël", "value_type": "float" }, "aer": { "default_value": 0, "definition_period": "month", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/remplacement/retraite.py", "json_type": "integer", "label": "Allocation équivalent retraite (AER)", "name": "aer", "referring_variables": [ "aefa", "covid_aide_exceptionnelle_famille_montant" ], "set_input": "set_input_divide_by_period", "start_line_number": 13, "stop_line_number": 20, "value_type": "int" }, "aes": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "0001-01-01": [ { "note": "Ce dispositif est obsolète depuis décembre 2005" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/aeeh.py", "formulas": { "2002-04-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/aeeh.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.education_presence_parentale.aes", "prestations_sociales.prestations_familiales.education_presence_parentale.aes.age_maximum_enfant", "prestations_sociales.prestations_familiales.education_presence_parentale.aes.base" ], "start_line_number": 82, "stop_line_number": 107, "variables": [ "aeeh_niveau_handicap", "age", "en_couple", "handicap" ] }, "2006-01-01": null }, "json_type": "number", "label": "Allocation d'éducation spéciale", "last_review": "2006-01-01", "name": "aes", "referring_variables": [ "prestations_familiales" ], "set_input": "set_input_divide_by_period", "start_line_number": 73, "stop_line_number": 107, "unit": "currency", "ux_name": "Alloc. éduc. spéciale", "value_type": "float" }, "af": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F13213", "note": "Les allocations familiales sont versées aux personnes ayant au moins 2 enfants de moins de 20 ans à charge. Elles ont pour objectif de compenser partiellement les dépenses liées à la subsistance et à l'éducation des enfants. Le montant des prestations dépend des ressources, du nombre d'enfants à charge et de leur âge. 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La famille perçoit alors l'allocation forfaitaire jusqu'au mois précédant le 21e anniversaire de l’enfant.", "title": "Caf.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "2003-07-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.majoration_enfants.allocation_forfaitaire", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.majoration_enfants.allocation_forfaitaire.taux" ], "start_line_number": 289, "stop_line_number": 302, "variables": [ "af_allocation_forfaitaire_nb_enfants", "af_allocation_forfaitaire_taux_modulation", "af_nbenf" ] } }, "json_type": "number", "label": "Allocation forfaitaire", "last_review": "2003-07-01", "name": "af_allocation_forfaitaire", "referring_variables": [ "af", "af_allocation_forfaitaire_complement_degressif" ], "set_input": "set_input_divide_by_period", "start_line_number": 282, "stop_line_number": 302, "unit": "currency", "ux_name": "Alloc. forfaitaire", "value_type": "float" }, "af_allocation_forfaitaire_complement_degressif": { "default_value": 0, "definition_period": "month", "description": { "2022-05-02": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030680324", "note": "En cas de dépassement léger du plafond de ressource des allocations familiales, le ménage perçoit, en plus de l'allocation forfaitaire, une majoration dont le montant est dégressif.", "title": "Article D521-2 du Code de la sécurité sociale - Alinéa II. - Légifrance.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "2015-07-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.prestations_generales. af.af_cond_ress.plafond_tranche_1_base", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cond_ress.majoration_plafond_par_enfant_supplementaire", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cond_ress.plafond_tranche_2_base" ], "start_line_number": 271, "stop_line_number": 280, "variables": [ "af_allocation_forfaitaire", "af_allocation_forfaitaire_nb_enfants", "af_nbenf" ] } }, "json_type": "number", "label": "Complément dégressif pour l'allocation forfaitaire en cas de dépassement du plafond de ressources", "last_review": "2015-07-01", "name": "af_allocation_forfaitaire_complement_degressif", "referring_variables": [ "af" ], "set_input": "set_input_divide_by_period", "start_line_number": 264, "stop_line_number": 280, "unit": "currency", "ux_name": "Complément alloc. forfaitaire", "value_type": "float" }, "af_allocation_forfaitaire_nb_enfants": { "default_value": 0, "definition_period": "month", "dtype": "int32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.age3" ], "start_line_number": 50, "stop_line_number": 55 } }, "json_type": "integer", "label": "Nombre d'enfants ouvrant droit à l'allocation forfaitaire des AF", "name": "af_allocation_forfaitaire_nb_enfants", "referring_variables": [ "af_allocation_forfaitaire", "af_allocation_forfaitaire_complement_degressif", "af_allocation_forfaitaire_taux_modulation" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 43, "stop_line_number": 55, "value_type": "int" }, "af_allocation_forfaitaire_taux_modulation": { "default_value": 1, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "2015-07-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "start_line_number": 145, "stop_line_number": 151, "variables": [ "af_allocation_forfaitaire_nb_enfants", "af_nbenf" ] } }, "json_type": "number", "label": "Taux de modulation à appliquer à l'allocation forfaitaire des AF depuis 2015", "last_review": "2015-07-01", "name": "af_allocation_forfaitaire_taux_modulation", "referring_variables": [ "af_allocation_forfaitaire" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 137, "stop_line_number": 151, "value_type": "float" }, "af_base": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.caf.fr/allocataires/droits-et-prestations/s-informer-sur-les-aides/petite-enfance/l-allocation-de-base", "note": "Cette allocation constitue l'allocation de base des allocations familiales. 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Alinéa II. - Légifrance.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "2015-07-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.prestations_generales. af.af_cond_ress.plafond_tranche_1_base", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cond_ress.majoration_plafond_par_enfant_supplementaire", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cond_ress.plafond_tranche_2_base" ], "start_line_number": 249, "stop_line_number": 262, "variables": [ "af_base", "af_eligibilite_dom", "af_majoration", "af_nbenf" ] } }, "json_type": "number", "label": "Complément dégressif en cas de dépassement du plafond de ressources", "last_review": "2015-07-01", "name": "af_complement_degressif", "referring_variables": [ "af" ], "set_input": "set_input_divide_by_period", "start_line_number": 242, "stop_line_number": 262, "unit": "currency", "ux_name": "Complément alloc. de base", "value_type": "float" }, "af_eligibilite_base": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "start_line_number": 64, "stop_line_number": 69, "variables": [ "af_nbenf", "residence_dom" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Allocations familiales - Éligibilité pour la France métropolitaine sous condition de ressources", "name": "af_eligibilite_base", "referring_variables": [ "af_base" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 57, "stop_line_number": 69, "value_type": "bool" }, "af_eligibilite_dom": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "start_line_number": 78, "stop_line_number": 84, "variables": [ "af_nbenf", "residence_dom", "residence_mayotte" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Allocations familiales - Éligibilité pour les DOM (hors Mayotte) sous condition de ressources", "name": "af_eligibilite_dom", "referring_variables": [ "af_base", "af_complement_degressif" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 71, "stop_line_number": 84, "value_type": "bool" }, "af_majoration": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F13213", "note": "Une majoration est versée à la famille composée d'un ou plusieurs enfants de 14 ans et plus (sauf s'il s'agit de l'aîné de 2 enfants à charge).", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.age1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.age2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.taux1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.taux2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.majoration_premier_enfant.taux_tranche_1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.majoration_premier_enfant.taux_tranche_2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.tranches_age.age_debut_deuxieme_tranche", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.tranches_age.age_debut_premiere_tranche" ], "start_line_number": 232, "stop_line_number": 240, "variables": [ "af_majoration_enfant", "af_taux_modulation" ] } }, "json_type": "number", "label": "Majoration pour les enfants de 14 ans et plus", "name": "af_majoration", "reference": { "1985-12-21": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006743289", "title": "Article L521-3 du Code de la sécurité sociale" } ] }, "referring_variables": [ "af", "af_complement_degressif", "api" ], "set_input": "set_input_divide_by_period", "start_line_number": 225, "stop_line_number": 240, "unit": "currency", "ux_name": "Majoration enfant > 14 ans", "value_type": "float" }, "af_majoration_enfant": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.facteur_garde_alternee", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.age1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.age2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.taux1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj.maj_age_deux_enfants.taux2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.majoration_premier_enfant.taux_tranche_1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.majoration_premier_enfant.taux_tranche_2", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.tranches_age.age_debut_deuxieme_tranche", "prestations_sociales.prestations_familiales.prestations_generales.af.af_maj_dom.tranches_age.age_debut_premiere_tranche" ], "start_line_number": 181, "stop_line_number": 223, "variables": [ "af_age_aine", "af_base", "af_nbenf", "age", "garde_alternee", "prestations_familiales_enfant_a_charge" ] } }, "json_type": "number", "label": "Allocations familiales - Majoration pour âge applicable à l'enfant", "name": "af_majoration_enfant", "referring_variables": [ "af_majoration" ], "set_input": "set_input_divide_by_period", "start_line_number": 174, "stop_line_number": 223, "value_type": "float" }, "af_nbenf": { "default_value": 0, "definition_period": "month", "dtype": "int32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "start_line_number": 14, "stop_line_number": 19, "variables": [ "prestations_familiales_enfant_a_charge" ] } }, "json_type": "integer", "label": "Nombre d'enfants dans la famille au sens des allocations familiales", "name": "af_nbenf", "referring_variables": [ "aah_plafond_ressources", "ada", "aefa", "af_allocation_forfaitaire", "af_allocation_forfaitaire_complement_degressif", "af_allocation_forfaitaire_taux_modulation", "af_base", "af_coeff_garde_alternee", "af_complement_degressif", "af_eligibilite_base", "af_eligibilite_dom", "af_majoration_enfant", "af_taux_modulation", "ars", "covid_aide_exceptionnelle_famille_montant", "paje_base", "paje_clca", "paje_cmg", "paje_colca", "paje_naissance", "psa", "type_menage" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 7, "stop_line_number": 19, "unit": "currency", "value_type": "int" }, "af_nbenf_fonc": { "default_value": 0, "definition_period": "month", "dtype": "int32", "entity": "famille", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "documentation": "\nCette variable est une version légèrement modifiée de `af_nbenf`. Elle se base sur le salaire de base, tandis que `af_nbenf` se base sur le salaire net.\nOn ne peut pas utiliser la variable `af_nbenf` dans le calcul de `supplement_familial_traitement` (ci-dessous) car `af_nbenf` dépend du `salaire_net`, et `salaire_net` dépends de `supplement_familial_traitement`. Cela créerait une boucle infinie.\nD'où l'introduction de cette variable alternative.\n", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "parameters": [ "marche_travail.salaire_minimum.smic.smic_b_horaire", "prestations_sociales.prestations_familiales.def_pac.revenu_plafond_pac_non_scolaire", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.age1", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.age2" ], "start_line_number": 925, "stop_line_number": 951, "variables": [ "age", "salaire_de_base" ] } }, "json_type": "integer", "label": "Nombre d'enfants dans la famille au sens des allocations familiales pour les fonctionnaires", "name": "af_nbenf_fonc", "referring_variables": [ "supplement_familial_traitement" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 918, "stop_line_number": 951, "value_type": "int" }, "af_taux_modulation": { "default_value": 1, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "formulas": { "2015-07-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/af.py", "start_line_number": 131, "stop_line_number": 135, "variables": [ "af_nbenf" ] } }, "json_type": "number", "label": "Taux de modulation à appliquer au montant des AF depuis 2015", "last_review": "2015-07-01", "name": "af_taux_modulation", "referring_variables": [ "af_base", "af_majoration" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 123, "stop_line_number": 135, "value_type": "float" }, "age": { "default_value": -9999, "definition_period": "month", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 65, "stop_line_number": 93, "variables": [ "age_en_mois", "date_naissance" ] } }, "is_period_size_independent": true, "json_type": "integer", "label": "Âge (en années) au premier jour du mois", "name": "age", "referring_variables": [ "aah_eligible", "abat_spe", "abattements_speciaux_prestations_familiales", "acs_montant_i", "aeeh", "aes", "af_age_aine", "af_majoration_enfant", "af_nbenf_fonc", "age_en_mois", "agepi_nbenf", "aide_financement_permis_apprenti_eligibilite", "aide_jeunes_diplomes_anciens_boursiers_eligibilite", "aide_logement_base_ressources", "aide_permis_pro_btp", "aides_logement_foyer_personne_agee_eligibilite", "al_nb_personnes_a_charge", "apa_eligibilite", "apprenti", "asf_elig_enfant", "aspa_eligibilite", "bourse_college_echelon", "bourse_criteres_sociaux_eligibilite_age", "bourse_lycee_echelon", "bourse_lycee_points_de_charge", "carte_sncf_eleve_apprenti_eligibilite", "cf_dom_enfant_eligible", "cf_dom_enfant_trop_jeune", "cf_enfant_a_charge", "cf_enfant_eligible", "cheque_energie", "cmu_acs_eligibilite", "cmu_base_ressources", "cmu_nb_pac", "contrat_engagement_jeune_eligibilite_age", "contrat_engagement_jeune_montant", "covid_aide_exceptionnelle_famille_montant", "css_participation_forfaitaire_montant_i", "depart1825_eligibilite", "detention_carte_des_metiers", "enfant_eligible_paje", "enfant_majeur_celibataire_sans_enfant", "exoneration_cotisations_employeur_professionnalisation", "exonere_taxe_habitation", "garantie_jeunes_eligibilite_age", "garantie_pret_etudiant_eligibilite", "gratuite_musees_monuments", "jeunes_ind", "locapass_eligibilite_jeunes", "logement_social_categorie_menage", "majeur", "mobili_jeune_eligibilite", "mon_job_mon_logement_eligibilite_jeunes_actifs", "pass_culture", "ppa_eligibilite", "prestations_familiales_enfant_a_charge", "pret_formation_permis_eligibilite", "professionnalisation", "remuneration_apprenti", "remuneration_professionnalisation", "rente_accident_travail_apres_rachat", "rente_accident_travail_rachat", "rsa_eligibilite", "rsa_enfant_a_charge", "unites_consommation", "visale_eligibilite" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 55, "stop_line_number": 93, "unit": "years", "value_type": "int" }, "age_en_mois": { "default_value": -9999, "definition_period": "month", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 105, "stop_line_number": 125, "variables": [ "age", "date_naissance" ] } }, "is_period_size_independent": true, "json_type": "integer", "label": "Âge (en mois)", "name": "age_en_mois", "referring_variables": [ "age", "api", "ars", "ass_eligibilite_individu", "cmu_c_plafond", "enceinte_fam", "paje_clca", "paje_colca" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 95, "stop_line_number": 125, "unit": "months", "value_type": "int" }, "agepi": { "default_value": 0, 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"http://www.bo-pole-emploi.org/bulletinsofficiels/deliberation-n-2021-42-du-8-juin-2021-bope-n2021-43.html?type=dossiers/2021/bope-n-2021-043-du-11-juin-2021" } ] }, "referring_variables": [ "aide_mobilite_eligible" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 9, "stop_line_number": 17, "value_type": "date" }, "aide_mobilite_duree_trajet": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/aide_mobilite.py", "json_type": "number", "label": "Durée en minutes entre le lieu de l’entretien d’embauche, la reprise d’emploi, la formation, la prestation d’accompagnement, l’immersion professionnelle (PMSMP), le concours public ou l’examen certifiant et le lieu de résidence du demandeur d'emploi", "name": "aide_mobilite_duree_trajet", "reference": { "0001-01-01": [ { "href": "http://www.bo-pole-emploi.org/bulletinsofficiels/deliberation-n-2021-42-du-8-juin-2021-bope-n2021-43.html?type=dossiers/2021/bope-n-2021-043-du-11-juin-2021" } ] }, "referring_variables": [ "aide_mobilite_eligible" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 38, "stop_line_number": 46, "value_type": "float" }, "aide_mobilite_eligible": { "default_value": false, "definition_period": "month", "documentation": "\n1- L'individu doit être dans un contexte de recherche d'emploi, reprise d'emploi ou d'entrée en formation\n 1.1 - Pour une formation ou une reprise d'emploi, la demande doit être faite au plus tard dans le mois suivant\n 1.2 - Pour une recherche d'emploi, la demande doit être faite avant l'entretien d'embauche ou au plus tard dans un délai de 7 jours\n2- Sa reprise d'emploi ou son entretien d'emploi, cela doit concerner un cdi, cdd ou ctt de plus de 3 mois ou une formation de plus de 40h validée et financée\n3- L'individu est inscrit en catégorie 1, 2, 3, 4 \"stagiaire de la formation professionnelle\" ou 5 \"contrat aidé\", 6, 7 ou 8\n4- L'individu est non indemnisé ou son allocation est inférieure ou égale à l'ARE minimale\n5- L'emploi ou la formation se situe en France\n6-\n 6.1 - Son \"activité\" doit être à plus de 60 km aller-retour de son lieu de résidence\n 6.2 - Ou 20 km lorsque l'individu réside en dehors de la métropole\n 6.3 - Ou 2 heures de trajet aller-retour\n7 - Les dispositifs suivants ne donne pas lieu au versement de l'aide à la mobilité :\n - le bilan de compétences\n - le permis de conduire B (code et/ou conduite)\n - l’accompagnement à la création d’entreprise\n - l’accompagnement à la validation des acquis de l’expérience (VAE)\n", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/aide_mobilite.py", "formulas": { "2021-06-09": { "file_path": "openfisca_france/model/prestations/aide_mobilite.py", "parameters": [ "prestations_sociales.aide_mobilite.delai_max", "prestations_sociales.aide_mobilite.distance_minimum.hors_metropole", "prestations_sociales.aide_mobilite.distance_minimum.metropole", "prestations_sociales.aide_mobilite.duree_de_contrat_minimum", "prestations_sociales.aide_mobilite.duree_de_formation_minimum", "prestations_sociales.aide_mobilite.duree_trajet_minimum" ], "start_line_number": 221, "stop_line_number": 314, "variables": [ "aide_mobilite_categories_demandeur_emploi_eligibles", "aide_mobilite_date_demande", "aide_mobilite_duree_trajet", "aide_mobilite_ressources_eligibles", "contexte_activite_pole_emploi", "contrat_de_travail_debut", "contrat_de_travail_duree", "contrat_de_travail_type", "date_debut_recherche_emploi", "dispositifs_formation", "distance_activite_domicile", "duree_formation", "formation_financee_ou_cofinancee", "formation_validee_pole_emploi", "lieu_emploi_ou_formation", "residence", "types_activite_en_recherche_emploi" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Eligibilité à l'aide à la mobilité de Pôle Emploi - AMOB", "last_review": "2021-06-09", "name": "aide_mobilite_eligible", "reference": { "0001-01-01": [ { "href": "http://www.bo-pole-emploi.org/bulletinsofficiels/deliberation-n-2021-42-du-8-juin-2021-bope-n2021-43.html?type=dossiers/2021/bope-n-2021-043-du-11-juin-2021" } ] }, "referring_variables": [ "aide_mobilite" ], "set_input": "set_input_divide_by_period", "start_line_number": 195, "stop_line_number": 314, "value_type": "bool" }, "aide_mobilite_internationale": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/enseignement_superieur/aide_mobilite_internationale.py", "formulas": { "0001-01-01": { "documentation": "\nCe calcul ne détermine qu'une éligibilité potentielle et n'ouvre pas de droits : l'aide est accordée par une évaluation de l'établissement d'origine, en fonction de la durée de votre séjour et de certaines spécificités telles que l'éloignement du pays d'accueil, le coût de la vie du pays choisi.\n", "file_path": "openfisca_france/model/prestations/enseignement_superieur/aide_mobilite_internationale.py", "parameters": [ "prestations_sociales.aides_jeunes.mobilite.internationale.montant" ], "start_line_number": 46, "stop_line_number": 51, "variables": [ "aide_mobilite_internationale_eligibilite" ] } }, "json_type": "number", "label": "Montant de l'aide à la mobilité internationale (AMI)", "name": "aide_mobilite_internationale", "reference": { "0001-01-01": [ { "title": "Circulaire du 8-6-2020 - Modalités d’attribution des bourses d’enseignement supérieur - Annexe 9 : Aide à la mobilité internationale" }, { "href": "https://www.enseignementsup-recherche.gouv.fr/pid20536/bulletin-officiel.html?cid_bo=152353&cbo=1" } ] }, "set_input": "set_input_divide_by_period", "start_line_number": 35, "stop_line_number": 51, "value_type": "float" }, "aide_mobilite_internationale_eligibilite": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/enseignement_superieur/aide_mobilite_internationale.py", "formulas": { "0001-01-01": { "documentation": "\nConditions non modélisées :\n- Éligibilité des boursiers bénéficiaires d'une allocation annuelle (dispositif des aides spécifiques).\n- La formation ou stage à l'étranger s'inscrit dans le cadre du cursus d'études.\n- Au cours de l'ensemble des études supérieures, ne peuvent être cumulés plus 9 mois d'aide à la mobilité internationale (sauf pour les étudiants ayant perçu neuf mensualités de l'aide à la mobilité internationale et dont le séjour à l'étranger a été interrompu en raison de l'épidémie de Covid-19, qui peuvent bénéficier de mensualités supplémentaires dans le cadre d'une mobilité ultérieure, dans la limite de la durée de la mobilité non effectuée.)\n", "file_path": "openfisca_france/model/prestations/enseignement_superieur/aide_mobilite_internationale.py", "parameters": [ "prestations_sociales.aides_jeunes.mobilite.internationale.duree_sejour.mois_max", "prestations_sociales.aides_jeunes.mobilite.internationale.duree_sejour.mois_min" ], "start_line_number": 14, "stop_line_number": 33, "variables": [ "bourse_criteres_sociaux_eligibilite", "debut_etudes_etranger", "fin_etudes_etranger", "statuts_etablissement_scolaire" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilite à l'aide à la mobilité internationale (AMI)", "name": "aide_mobilite_internationale_eligibilite", "referring_variables": [ "aide_mobilite_internationale" ], "start_line_number": 8, "stop_line_number": 33, "value_type": "bool" }, "aide_mobilite_master": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/mobilite_jeunes.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/mobilite_jeunes.py", "parameters": [ "prestations_sociales.aides_jeunes.mobilite.master.montant" ], "start_line_number": 50, "stop_line_number": 59, "variables": [ "annee_etude", "boursier", "sortie_region_academique" ] } }, "json_type": "number", "label": "Montant de l'aide à la mobilité Master", "name": "aide_mobilite_master", "reference": { "0001-01-01": [ { "title": "Décret n° 2017-969 du 10 mai 2017 relatif à l'aide à la mobilité accordée aux étudiants inscrits en première année du diplôme national de master" }, { "href": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000034675851/" } ] }, "start_line_number": 36, "stop_line_number": 59, "value_type": "float" }, "aide_mobilite_parcoursup": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/mobilite_jeunes.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/mobilite_jeunes.py", "parameters": [ "prestations_sociales.aides_jeunes.mobilite.parcoursup.montant" ], "start_line_number": 19, "stop_line_number": 27, "variables": [ "annee_etude", "bourse_lycee", "sortie_academie" ] } }, "json_type": "number", "label": "Montant de l'aide à la mobilité ParcourSup", "name": "aide_mobilite_parcoursup", "reference": { "0001-01-01": [ { "href": "https://www.etudiant.gouv.fr/fr/le-repas-au-crous-passe-1-euro-pour-tous-les-etudiants-2314" } ] }, "start_line_number": 12, "stop_line_number": 27, "value_type": "float" }, "aide_mobilite_ressources_eligibles": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/aide_mobilite.py", "formulas": { "2021-06-09": { "file_path": "openfisca_france/model/prestations/aide_mobilite.py", "parameters": [ "chomage.allocation_retour_emploi.montant_minimum_hors_mayotte", "chomage.allocation_retour_emploi.montant_minimum_mayotte" ], "start_line_number": 176, "stop_line_number": 193, "variables": [ "allocation_retour_emploi_journaliere", "residence" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Le demandeur d'emploi perçoit une indemnité éligible pour l'aide à la mobilité - AMOB", "last_review": "2021-06-09", "name": "aide_mobilite_ressources_eligibles", "reference": { "0001-01-01": [ { "href": "http://www.bo-pole-emploi.org/bulletinsofficiels/deliberation-n-2021-42-du-8-juin-2021-bope-n2021-43.html?type=dossiers/2021/bope-n-2021-043-du-11-juin-2021" } ] }, "referring_variables": [ "aide_mobilite_bon_de_transport", "aide_mobilite_eligible" ], "set_input": "set_input_divide_by_period", "start_line_number": 168, "stop_line_number": 193, "value_type": "bool" }, "aide_permis_demandeur_emploi": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/aide_permis_demandeur_emploi.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/aide_permis_demandeur_emploi.py", "parameters": [ "prestations_sociales.transport.aide_permis_demandeur_emploi.montant_maximum" ], "start_line_number": 57, "stop_line_number": 63, "variables": [ "aide_permis_demandeur_emploi_eligibilite_financiere", "aide_permis_demandeur_emploi_eligibilite_individu" ] } }, "json_type": "number", "label": "Aide à l’obtention du permis de conduire automobile pour les demandeurs d’emploi", "name": "aide_permis_demandeur_emploi", "reference": { "0001-01-01": [ { "title": "Délibération Pôle Emploi n°2011/13 du 11 avril 2011" }, { "href": "http://www.bo-pole-emploi.org/bulletinsofficiels/deliberation-n201113-du-11-avril.html?type=dossiers/2011/bope-n2011-36-du-18-avril-2011" }, { "title": "Instruction Pôle Emploi n°2011-205 du 9 décembre 2011" }, { "href": "http://www.bo-pole-emploi.org/bulletinsofficiels/instruction-pe-n2011-205-du-9-de.html?type=dossiers/2011/bope-n2011-112-du-9-decembre-201" } ] }, "set_input": "set_input_divide_by_period", "start_line_number": 44, "stop_line_number": 63, "value_type": "float" }, "aide_permis_demandeur_emploi_eligibilite_financiere": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/aide_permis_demandeur_emploi.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/aide_permis_demandeur_emploi.py", "parameters": [ "chomage.allocation_retour_emploi.montant_minimum_hors_mayotte" ], "start_line_number": 17, "stop_line_number": 27, "variables": [ "aah", "chomage_net", "retraite_brute", "rsa" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité financière à l'aide à l’obtention du permis de conduire automobile pour les demandeurs d’emploi", "name": "aide_permis_demandeur_emploi_eligibilite_financiere", "reference": { "0001-01-01": [ { "title": "Délibération Pôle Emploi n°2011/13 du 11 avril 2011" }, { "href": "http://www.bo-pole-emploi.org/bulletinsofficiels/deliberation-n201113-du-11-avril.html?type=dossiers/2011/bope-n2011-36-du-18-avril-2011" }, { "title": "Bulletin officiel de Pôle emploi n°2020-05 du 17 janvier 2020" }, { "href": "http://www.bo-pole-emploi.org/bulletinsofficiels/instruction-pe-n2011-205-du-9-decembre-2011--mise-a-jour-bope-n2020-05.html?type=dossiers/2020/bope-n2020-005-du-17-janvier-2020" } ] }, "referring_variables": [ "aide_permis_demandeur_emploi" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 4, "stop_line_number": 27, "value_type": "bool" }, "aide_permis_demandeur_emploi_eligibilite_individu": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/aide_permis_demandeur_emploi.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/aide_permis_demandeur_emploi.py", "start_line_number": 40, "stop_line_number": 42, "variables": [ "activite" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité individuelle à l'aide à l’obtention du permis de conduire automobile pour les demandeurs d’emploi", "name": "aide_permis_demandeur_emploi_eligibilite_individu", "reference": { "0001-01-01": [ { "title": "Délibération Pôle Emploi n°2011/13 du 11 avril 2011" }, { "href": "http://www.bo-pole-emploi.org/bulletinsofficiels/deliberation-n201113-du-11-avril.html?type=dossiers/2011/bope-n2011-36-du-18-avril-2011" } ] }, "referring_variables": [ "aide_permis_demandeur_emploi" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 29, "stop_line_number": 42, "value_type": "bool" }, "aide_permis_pro_btp": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/aide_permis_pro_btp.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/aide_permis_pro_btp.py", "parameters": [ "prestations_sociales.aides_jeunes.aide_permis_pro_btp.age.maximum", "prestations_sociales.aides_jeunes.aide_permis_pro_btp.age.minimum", "prestations_sociales.aides_jeunes.aide_permis_pro_btp.montant.deuxieme_echelon", "prestations_sociales.aides_jeunes.aide_permis_pro_btp.montant.premier_echelon", "prestations_sociales.aides_jeunes.aide_permis_pro_btp.montant.troisieme_echelon", "prestations_sociales.aides_jeunes.aide_permis_pro_btp.plafonds.deuxieme_echelon", "prestations_sociales.aides_jeunes.aide_permis_pro_btp.plafonds.premier_echelon", "prestations_sociales.aides_jeunes.aide_permis_pro_btp.plafonds.troisieme_echelon" ], "start_line_number": 14, "stop_line_number": 40, "variables": [ "age", "alternant", "domaine_specialites_formation", "rfr" ] } }, "json_type": "number", "label": "Montant de l'aide au permis B PRO BTP", "name": "aide_permis_pro_btp", "reference": { "0001-01-01": [ { "href": "https://www.probtp.com/part/apprenti/aide-permis.html" } ] }, "start_line_number": 7, "stop_line_number": 40, "value_type": "float" }, "aide_premier_salarie": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "0001-01-01": [ { "note": "Ce dispositif concernait les contrats de travail de juin 2015 à décembre 2016." } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "formulas": { "2015-06-09": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "start_line_number": 150, "stop_line_number": 205, "variables": [ "apprenti", "coefficient_proratisation", "contrat_de_travail_debut", "contrat_de_travail_fin", "contrat_de_travail_type", "effectif_entreprise", "exoneration_cotisations_employeur_jei" ] } }, "json_type": "number", "label": "Aide à l'embauche du premier salarié", "last_review": "2015-06-09", "name": "aide_premier_salarie", "obsolete": true, "referring_variables": [ "aide_embauche_pme", "cout_differe" ], "set_input": "set_input_divide_by_period", "start_line_number": 142, "stop_line_number": 205, "unit": "currency", "ux_name": "Aide 1er salarié", "value_type": "float" }, "aides_logement": { "default_value": 0, "definition_period": "year", "description": { "2021-09-07": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/N20360", "note": "Cette allocation peut être versée, sous certaines conditions, à toute personne qui loue, achète un logement ou est résident en foyer. Le montant calculé ici correspond à la somme des aides au logement après prélèvement des impôts et de al CSG/CRDS. Il existe 3 types d'allocations : l'aide personnalisée au logement (APL), l'allocation de logement familiale (ALF) et l'allocation de logement sociale (ALS).", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 590, "stop_line_number": 592, "variables": [ "aide_logement" ] } }, "json_type": "number", "label": "Aides au logement après impôts et CSG/CRDS", "name": "aides_logement", "reference": { "0001-01-01": [ { "href": "http://vosdroits.service-public.fr/particuliers/N20360.xhtml" } ] }, "referring_variables": [ "prestations_sociales" ], "start_line_number": 583, "stop_line_number": 592, "unit": "currency", "ux_name": "Aides logement nettes", "value_type": "float" }, "aides_logement_accedant_et_foyer": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": 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personalisée d'autonomie en institution", "last_review": "2002-01-01", "name": "apa_urgence_institution", "set_input": "set_input_divide_by_period", "start_line_number": 344, "stop_line_number": 357, "value_type": "float" }, "ape": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "0001-01-01": { "documentation": "\nL'allocation de base de la paje n'est pas cumulable avec le complément familial\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "start_line_number": 741, "stop_line_number": 751, "variables": [ "ape_avant_cumul", "apje_avant_cumul", "cf_montant" ] }, "2004-01-01": null }, "json_type": "number", "label": "Allocation parentale d'éducation", "last_review": "2004-01-01", "name": "ape", "reference": { "0001-01-01": [ { "title": "http://fr.wikipedia.org/wiki/Allocation_parentale_d'%C3%A9ducation_en_France" 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Il est tout de même possible de demander aux ASSEDIC la suspension de ces dernières\n pour percevoir l’APE.\n\nL'allocation parentale d'éducation n'est pas soumise à condition de ressources, sauf l’APE à taux partiel pour\nles professions non salariées.\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "parameters": [ "prestations_sociales.prestations_familiales.education_presence_parentale.ape.age_max_enfant", "prestations_sociales.prestations_familiales.education_presence_parentale.ape.montant_mensuel.taux_activite_sup_50", "prestations_sociales.prestations_familiales.education_presence_parentale.ape.montant_mensuel.taux_activite_sup_80", "prestations_sociales.prestations_familiales.education_presence_parentale.ape.montant_mensuel.taux_inactivite", "prestations_sociales.prestations_familiales.prestations_generales.af.af_cm.age2" ], "start_line_number": 632, "stop_line_number": 684, "variables": [ "inactif", "partiel1", "partiel2" ] }, "2004-01-01": null }, "json_type": "number", "label": "Allocation parentale d'éducation, avant prise en compte de la non-cumulabilité avec le CF et l'APJE", "last_review": "2004-01-01", "name": "ape_avant_cumul", "reference": { "0001-01-01": [ { "title": "http://fr.wikipedia.org/wiki/Allocation_parentale_d'%C3%A9ducation_en_France" } ] }, "referring_variables": [ "ape", "apje", "cf" ], "set_input": "set_input_divide_by_period", "start_line_number": 623, "stop_line_number": 684, "value_type": "float" }, "apec_employeur": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.apec.fr/qui-sommes-nous.html", "note": "Cette cotisation concerne les personnes du secteur privé ayant le statut «cadre»", "title": "Apec.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "cotsoc.cotisations_employeur.prive_cadre.apec" ], "start_line_number": 489, "stop_line_number": 499 } }, "json_type": "number", "label": "Cotisation employeur à l'association pour l'emploi des cadres (APEC)", "name": "apec_employeur", "referring_variables": [ "cotisations_employeur_contributives" ], "set_input": "set_input_divide_by_period", "start_line_number": 482, "stop_line_number": 499, "unit": "currency", "ux_name": "Cotis. APEC des cadres", "value_type": "float" }, "apec_salarie": { "default_value": 0, "definition_period": "month", "description": { "0001-01-01": [ { "note": "Cette cotisation concerne les personnes du secteur privé ayant le statut «cadre»." } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "cotsoc.cotisations_salarie.prive_cadre.apec" ], "start_line_number": 469, "stop_line_number": 480, "variables": [ "categorie_salarie" ] } }, "json_type": "number", "label": "Cotisation salariale à l'association pour l'emploi des cadres (APEC)", "name": "apec_salarie", "referring_variables": [ "cotisations_salariales_contributives" ], "set_input": "set_input_divide_by_period", "start_line_number": 462, "stop_line_number": 480, "unit": "currency", "ux_name": "Cotis. 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"start_line_number": 124, "stop_line_number": 147, "unit": "currency", "value_type": "float" }, "ass_base_ressources_individu": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/minima_sociaux/ass.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/ass.py", "start_line_number": 80, "stop_line_number": 122, "variables": [ "pensions_alimentaires_versees_individu", "pensions_invalidite", "revenus_capital", "revenus_locatifs", "rpns_auto_entrepreneur_benefice", "rpns_autres_revenus", "rpns_benefice_exploitant_agricole", "rpns_micro_entreprise_benefice" ] } }, "json_type": "number", "label": "Base de ressources individuelle de l'ASS", "name": "ass_base_ressources_individu", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCode.do?idSectionTA=LEGISCTA000018525086&cidTexte=LEGITEXT000006072050&dateTexte=20181227" } ] }, "referring_variables": [ "ass_base_ressources", "ass_base_ressources_conjoint" ], "set_input": "set_input_divide_by_period", "start_line_number": 69, "stop_line_number": 122, "unit": "currency", "value_type": "float" }, "ass_eligibilite_cumul_individu": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/minima_sociaux/ass.py", "formulas": { "2017-09-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/ass.py", "start_line_number": 187, "stop_line_number": 214, "variables": [ "aah", "activite", "ass_precondition_remplie", "salaire_imposable" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Eligibilité au cumul de l'ASS avec un revenu d'activité", "last_review": "2017-09-01", "name": "ass_eligibilite_cumul_individu", "reference": { "0001-01-01": [ { "title": "Article R5425-2 du code du travail" }, { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006072050&idArticle=LEGIARTI000018496568&dateTexte=" }, { "href": "https://www.legifrance.gouv.fr/eli/decret/2017/5/5/ETSD1708117D/jo/article_2" } ] }, "referring_variables": [ "ass_eligibilite_individu" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 175, "stop_line_number": 214, "value_type": "bool" }, "ass_eligibilite_individu": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/minima_sociaux/ass.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/ass.py", "parameters": [ "chomage.allocations_assurance_chomage.ass.age_max" ], "start_line_number": 227, "stop_line_number": 237, "variables": [ "activite", "age_en_mois", "ass_precondition_remplie", "chomage_net" ] }, "2017-01-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/ass.py", "parameters": [ "chomage.allocations_assurance_chomage.ass.age_max" ], "start_line_number": 238, "stop_line_number": 255, "variables": [ "aah", "activite", "age_en_mois", "ass_eligibilite_cumul_individu", "ass_precondition_remplie", "chomage_net" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité individuelle à l'ASS", "last_review": "2017-01-01", "name": "ass_eligibilite_individu", "reference": { "0001-01-01": [ { "title": "Article L5423-1 du code du travail" }, { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006072050&idArticle=LEGIARTI000006903847&dateTexte=&categorieLien=cid" } ] }, "referring_variables": [ "ass" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 216, "stop_line_number": 255, "value_type": "bool" }, "ass_mat": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Assistante maternelle (CLCMG)", "name": "ass_mat", "referring_variables": [ "paje_cmg" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 49, "stop_line_number": 55, "value_type": "bool" }, "ass_precondition_remplie": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/minima_sociaux/ass.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Éligible à l'ASS", "name": "ass_precondition_remplie", "reference": { "0001-01-01": [ { "title": "Article R5423-1 du Code du travail" }, { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006072050&idArticle=LEGIARTI000018525084&dateTexte=20190618&categorieLien=cid#LEGIARTI000018525084" } ] }, "referring_variables": [ "ass_eligibilite_cumul_individu", "ass_eligibilite_individu" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 6, "stop_line_number": 16, "value_type": "bool" }, "assiette_allegement": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "start_line_number": 17, "stop_line_number": 24, "variables": [ "assiette_cotisations_sociales", "categorie_salarie" ] } }, "json_type": "number", "label": "Assiette des allègements de cotisations sociales employeur", "name": "assiette_allegement", "referring_variables": [ "credit_impot_competitivite_emploi", "exoneration_cotisations_employeur_jei", "exoneration_cotisations_employeur_zfu", "exoneration_cotisations_employeur_zrd", "exoneration_cotisations_employeur_zrr" ], "set_input": "set_input_divide_by_period", "start_line_number": 10, "stop_line_number": 24, "value_type": "float" }, "assiette_cotisations_sociales": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "start_line_number": 24, "stop_line_number": 34, "variables": [ "assiette_cotisations_sociales_prive", "categorie_salarie", "remuneration_principale", "stage_gratification_reintegration" ] } }, "json_type": "number", "label": "Assiette des cotisations sociales des salaries", "name": "assiette_cotisations_sociales", "referring_variables": [ "accident_du_travail", "agff_employeur", "agirc_gmp_employeur", "agirc_gmp_salarie", "arrco_employeur", "arrco_salarie", "assiette_allegement", "conge_individuel_formation_cdd", "contribution_equilibre_technique_employeur", "contribution_equilibre_technique_salarie", "contribution_formation_professionnelle", "contribution_supplementaire_apprentissage", "ircantec_employeur", "ircantec_salarie", "prevoyance_obligatoire_cadre", "taxe_salaires", "versement_transport" ], "set_input": "set_input_divide_by_period", "start_line_number": 17, "stop_line_number": 34, "value_type": "float" }, "assiette_cotisations_sociales_prive": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "start_line_number": 43, "stop_line_number": 73, "variables": [ "avantage_en_nature", "categorie_salarie", "hsup", "indemnite_fin_contrat", "indemnite_residence", "indemnites_compensatrices_conges_payes", "primes_fonction_publique", "primes_salaires", "reintegration_titre_restaurant_employeur", "remuneration_apprenti", "salaire_de_base" ] } }, "json_type": "number", "label": "Assiette des cotisations sociales des salaries du prive", "name": "assiette_cotisations_sociales_prive", "referring_variables": [ "assiette_cotisations_sociales" ], "set_input": "set_input_divide_by_period", "start_line_number": 36, "stop_line_number": 73, "value_type": "float" }, "assiette_csg_abattue": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "start_line_number": 23, "stop_line_number": 51, "variables": [ "avantage_en_nature", "hsup", "indemnite_compensatrice_csg", "indemnite_fin_contrat", "indemnite_residence", "primes_fonction_publique", "primes_salaires", "remuneration_principale", "salaire_de_base", "stage_gratification_reintegration", "supplement_familial_traitement" ] } }, "json_type": "number", "label": "Assiette CSG - CRDS", "name": "assiette_csg_abattue", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042683657" } ] }, "referring_variables": [ "crds_salaire", "csg_deductible_salaire", "csg_imposable_salaire" ], "set_input": "set_input_divide_by_period", "start_line_number": 15, "stop_line_number": 51, "value_type": "float" }, "assiette_csg_crds_non_salarie": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "start_line_number": 310, "stop_line_number": 341, "variables": [ "categorie_non_salarie", "famille_independant", "maladie_maternite_artisan_commercant", "maladie_maternite_profession_liberale", "retraite_complementaire_artisan_commercant", "retraite_complementaire_profession_liberale", "rpns_imposables", "vieillesse_artisan_commercant", "vieillesse_profession_liberale" ] } }, "json_type": "number", "label": "Assiette CSG des personnes non salariées", "name": "assiette_csg_crds_non_salarie", "referring_variables": [ "crds_non_salarie", "csg_deductible_non_salarie", "csg_imposable_non_salarie" ], "start_line_number": 303, "stop_line_number": 341, "value_type": "float" }, "assiette_csg_non_abattue": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/activite.py", "start_line_number": 60, "stop_line_number": 71, "variables": [ "complementaire_sante_employeur", "prevoyance_obligatoire_cadre", "prise_en_charge_employeur_prevoyance_complementaire" ] } }, "json_type": "number", "label": "Assiette CSG - CRDS", "name": "assiette_csg_non_abattue", "referring_variables": [ "crds_salaire", "csg_deductible_salaire", "csg_imposable_salaire" ], "set_input": "set_input_divide_by_period", "start_line_number": 53, "stop_line_number": 71, "value_type": "float" }, "assiette_csg_plus_values": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "formulas": { "0001-01-01": { "documentation": "\nAttention : cette formule est susceptible de contenir des erreurs pour les années avant 2013 (cf. commentaires sur assiette_csg_revenus_capital)\n\nNotes sur le champ de cette variable :\n Cette assiette de plus-values est partielle. De nombreux types de plus-values sont\n manquants, rien que parmi les plus-values déclarées dans la déclaration de revenus\n au titre de l'impôt sur le revenu. Ceci s'explique par la complexité de la législation sur\n la prise en compte des plus-values dans le calcul des prélèvements sociaux (exemple : plus-values\n réalisées sur PEA taxables selon les règles en vigueur l'année de réalisation et non l'année de retrait,\n plus-values taxées après report, et taxables parfois selon la législation en vigueur au moment du report et non\n pas au moment de la taxation, etc.).\n Critère de choix : on part des dénombrements fiscaux de la déclaration 2042 des revenus 2016\n (montants totaux déclarés au niveau national pour chaque case), et on constate que les cases 3VH, 3VG,\n 3SG, 3SL, 3VA, 3VB, 3VO, 3VP, 3VZ, 3VW, 3WG, 3WH et 3WM représentent à elles seules 88% des\n montants associés aux plus-values (cases de classe 3). On se limite donc aux\n plus-values associées à ces cases. Parmi ces cases, certaines ne donnent pas lieu à une imposition\n pendant l'année courante du fait d'un report ou sursis d'imposition (3WG, 3WH, 3WM), ou ne sont\n tout simplement pas comptabilisées dans l'assiette CSG (3VH, 3VW). Au total, le nombre de cases\n est fortement réduit, mais en ne perdant potentiellement qu'une faible partie des plus-values présentes\n dans l'assiette CSG (même en excluant ces cases importantes mais non sujettes à imposition, les cases\n restantes représentent 82% des montants de l'ensemble des cases de classe 3 (hors cases supprimées).\n NB : en plus des cases les plus importantes, on inclut aussi 3WE, car les abattements\n renseignés dans les cases 3SG et 3SL peuvent aussi être associés à des montants nets renseignés en 3WE.\n\nNotes concernant les plus-values immobilières :\n (1) Les plus-values immobilières déclarées en 3VZ sont les plus-values nettes sousmises à\n l'impôt sur le revenu. Or, les prélèvements sociaux sont appliqués aussi sur une valeure\n nette, mais déterminée via des abattements différents de ceux de l'impôt sur le revenu\n (cf. formulaire 2048-IMM de 2018 par exemple pour une explication). On ignore ces\n différences d'abattement, et on suppose que la valeur nette au sens des prélèvements\n sociaux est la même que celle au sens de l'impôt sur le revenu.\n (2) On ne compte pas la case 3VW dans la base soumise aux prélèvements sociaux. Ce montant,\n exonéré de l'impôt sur le revenu, semble être exonéré aussi des prélèvements sociaux,\n même s'il est déclaré dans la déclaration de revenus : cf. art. L136-7 du CSS, qui\n cite l'art. 150 U du CGI.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 103, "stop_line_number": 155, "variables": [ "f3sg", "f3sl", "f3va_2014", "f3vg", "f3vt", "f3vz", "f3we", "rpns_pvce" ] }, "2015-01-01": { "documentation": "\nNotes concernant les plus-values immobilières : cf. formule commençant en 2013\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 156, "stop_line_number": 176, "variables": [ "f3sg", "f3sl", "f3va_2016", "f3vg", "f3vt", "f3vz", "f3we", "rpns_pvce" ] }, "2017-01-01": { "documentation": "\nNotes concernant les plus-values immobilières : cf. formule commençant en 2013\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 177, "stop_line_number": 198, "variables": [ "f3pi", "f3sg", "f3sl", "f3ua", "f3va", "f3vg", "f3vt", "f3vz", "f3we", "rpns_pvce" ] }, "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 199, "stop_line_number": 227, "variables": [ "f3pi", "f3sj", "f3sk", "f3tj", "f3ua", "f3vd", "f3vf", "f3vg", "f3vi", "f3vm", "f3vt", "f3vz", "f3we", "f3wi", "f3wj", "rpns_pvce" ] }, "2019-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 228, "stop_line_number": 257, "variables": [ "f3an", "f3pi", "f3sj", "f3sk", "f3tj", "f3ua", "f3vd", "f3vf", "f3vg", "f3vi", "f3vm", "f3vt", "f3vz", "f3we", "f3wi", "f3wj", "rpns_pvce" ] } }, "json_type": "number", "label": "Assiette des plus-values soumis à la CSG", "last_review": "2019-01-01", "name": "assiette_csg_plus_values", "referring_variables": [ "asi_aspa_base_ressources_individu", "assiette_csg_revenus_capital", "plus_values_base_large", "ppa_ressources_hors_activite_individu", "prestations_familiales_base_ressources_individu", "revenus_nets_du_capital", "rsa_base_ressources_patrimoine_individu" ], "start_line_number": 97, "stop_line_number": 257, "unit": "currency", "value_type": "float" }, "assiette_csg_revenus_capital": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "formulas": { "0001-01-01": { "documentation": "\nHypothèses dérrière ce calcul :\n (1) On ne distingue pas la CSG sur les revenus du patrimoine (art. L136-6 du CSS)\n de celle sur les revenus de placement (art. L136-6 du CSS)\n ATTENTION : Les taux de la CSG et de l'ensemble des prélèvements sociaux sont identiques pour\n ces deux types de revenu depuis 2013 seulement, la formule devrait donc être corrigée pour les années avant 2013.\n (2) Le timing de la soumission des intérêts des PEL et CEL aux prélèvements sociaux\n est complexe. Cette soumission peut se faire annuellement, ou en cumulé, et ce\n en fonction de différents paramètres. Mais on ne prend pas en compte cette fonctionnalité.\nNB : catégorie(s) de revenu non encore incluse(s) dans cette assiette : épargne salariale\nNote à partir de 2018 : du fait du PFU, la base des revenus du capital au titre de l'impôt sur le revenu se rapproche de la base au titre des prélèvements sociaux,\n d'où le fait qu'on utilise cette variable. En revanche, concernant les prêts participatifs, le montant au titre de l'impôt sur le revenu\n forfaitaire est le montant net des pertes, alors que celui soumis au titre des prélèvements sociaux est le montant brut. Cependant,\n la case 2TT contient le montant des intérêts de ces prêts après déduction de ces pertes. Donc, on est contraint de prendre un montant net.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 265, "stop_line_number": 318, "variables": [ "assiette_csg_plus_values", "assurance_vie_ps_exoneree_irpp_pl", "credits_impot_sur_valeurs_etrangeres", "interets_pel_moins_12_ans_cel", "rente_viagere_titre_onereux_net", "revenu_categoriel_foncier", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire" ] } }, "json_type": "number", "label": "Assiette des revenus du capital soumis à la CSG", "name": "assiette_csg_revenus_capital", "referring_variables": [ "crds_revenus_capital", "csg_revenus_capital", "prelevements_sociaux_revenus_capital_hors_csg_crds", "revenus_nets_du_capital" ], "start_line_number": 259, "stop_line_number": 318, "unit": "currency", "value_type": "float" }, "assiette_isf_ifi": { "default_value": 0, 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"asf_elig_enfant", "cf_enfant_a_charge", "enfant_eligible_paje", "prestations_familiales_enfant_a_charge", "rsa_enfant_a_charge" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 8, "stop_line_number": 29, "value_type": "bool" }, "avantage_en_nature": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 732, "stop_line_number": 738, "variables": [ "avantage_en_nature_valeur_forfaitaire", "avantage_en_nature_valeur_reelle" ] } }, "json_type": "number", "label": "Avantages en nature", "name": "avantage_en_nature", "referring_variables": [ "assiette_cotisations_sociales_prive", "assiette_csg_abattue", "rafp_employeur", "rafp_salarie" ], "set_input": "set_input_divide_by_period", "start_line_number": 725, "stop_line_number": 738, "unit": "currency", "value_type": "float" }, "avantage_en_nature_valeur_forfaitaire": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 748, "stop_line_number": 753, "variables": [ "avantage_en_nature_valeur_reelle" ] } }, "json_type": "number", "label": "Evaluation fofaitaire des avantages en nature ", "name": "avantage_en_nature_valeur_forfaitaire", "referring_variables": [ "avantage_en_nature" ], "set_input": "set_input_divide_by_period", "start_line_number": 740, "stop_line_number": 753, "unit": "currency", "value_type": "float" }, "avantage_en_nature_valeur_reelle": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "number", "label": "Avantages en nature (Valeur réelle)", "name": "avantage_en_nature_valeur_reelle", "referring_variables": [ "avantage_en_nature", "avantage_en_nature_valeur_forfaitaire" ], "set_input": "set_input_divide_by_period", "start_line_number": 234, "stop_line_number": 240, "unit": "currency", "value_type": "float" }, "avantage_qf": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1370, "stop_line_number": 1375, "variables": [ "ir_plaf_qf", "ir_ss_qf" ] } }, "json_type": "number", "label": "Avantage quotient familial", "name": "avantage_qf", "start_line_number": 1364, "stop_line_number": 1375, "unit": "currency", "value_type": "float" }, "b1ab": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Valeur de la résidence principale avant abattement", "name": "b1ab", "referring_variables": [ "isf_ifi_imm_bati" ], "start_line_number": 8, "stop_line_number": 14, "unit": "currency", "value_type": "int" }, "b1ac": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Valeur des autres immeubles avant abattement", "name": "b1ac", "referring_variables": [ "isf_ifi_imm_bati" ], "start_line_number": 16, "stop_line_number": 22, "unit": "currency", "value_type": "int" }, "b1bc": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Immeubles non bâtis : bois, fôrets et parts de groupements forestiers", "name": "b1bc", "referring_variables": [ "isf_ifi_imm_non_bati" ], "start_line_number": 25, "stop_line_number": 31, "unit": "currency", "value_type": "int" }, "b1be": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Immeubles non bâtis : biens ruraux loués à long termes", "name": "b1be", "referring_variables": [ "isf_ifi_imm_non_bati" ], "start_line_number": 33, "stop_line_number": 39, "unit": "currency", "value_type": "int" }, "b1bh": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Immeubles non bâtis : parts de groupements fonciers agricoles et de groupements agricoles fonciers", "name": "b1bh", "referring_variables": [ "isf_ifi_imm_non_bati" ], "start_line_number": 41, "stop_line_number": 47, "unit": "currency", "value_type": "int" }, "b1bk": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Immeubles non bâtis : autres biens", "name": "b1bk", "referring_variables": [ "isf_ifi_imm_non_bati" ], "start_line_number": 49, "stop_line_number": 55, "unit": "currency", "value_type": "int" }, "b1cb": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Parts et actions de sociétés avec engagement de conservation de 6 ans minimum", "name": "b1cb", "referring_variables": [ "isf_droits_sociaux" ], "start_line_number": 66, "stop_line_number": 72, "unit": "currency", "value_type": "int" }, "b1cd": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Droits sociaux de sociétés dans lesquelles vous exercez une fonction ou une activité", "name": "b1cd", "referring_variables": [ "isf_droits_sociaux" ], "start_line_number": 74, "stop_line_number": 80, "unit": "currency", "value_type": "int" }, "b1ce": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Autres valeurs mobilières", "name": "b1ce", "referring_variables": [ "isf_droits_sociaux" ], "start_line_number": 82, "stop_line_number": 88, "unit": "currency", "value_type": "int" }, "b1cf": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Liquidités", "name": "b1cf", "referring_variables": [ "isf_droits_sociaux" ], "start_line_number": 90, "stop_line_number": 96, "unit": "currency", "value_type": "int" }, "b1cg": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Autres biens meubles", "name": "b1cg", "referring_variables": [ "assiette_isf_ifi", "isf_droits_sociaux" ], "start_line_number": 98, "stop_line_number": 104, "unit": "currency", "value_type": "int" }, "b1cl": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Parts et actions détenues par les salariés et mandataires sociaux", "name": "b1cl", "referring_variables": [ "isf_actions_sal" ], "start_line_number": 58, "stop_line_number": 64, "unit": "currency", "value_type": "int" }, "b1co": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Autres biens meubles : contrats d'assurance-vie", "name": "b1co", "start_line_number": 106, "stop_line_number": 112, "unit": "currency", "value_type": "int" }, "b2gh": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Total du passif et autres déductions", "name": "b2gh", "referring_variables": [ "assiette_isf_ifi" ], "start_line_number": 121, "stop_line_number": 127, "unit": "currency", "value_type": "int" }, "b2mt": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Réductions pour investissements directs dans une société", "name": "b2mt", "referring_variables": [ "isf_inv_pme" ], "start_line_number": 130, "stop_line_number": 136, "unit": "currency", "value_type": "int" }, "b2mv": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Réductions pour investissements par sociétés interposées, holdings", "name": "b2mv", "referring_variables": [ "isf_inv_pme" ], "start_line_number": 146, "stop_line_number": 152, "unit": "currency", "value_type": "int" }, "b2mx": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Réductions pour investissements par le biais de FIP", "name": "b2mx", "referring_variables": [ "isf_inv_pme" ], "start_line_number": 162, "stop_line_number": 168, "unit": "currency", "value_type": "int" }, "b2na": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Réductions pour investissements par le biais de FCPI ou FCPR", "name": "b2na", "referring_variables": [ "isf_inv_pme" ], "start_line_number": 170, "stop_line_number": 176, "unit": "currency", "value_type": "int" }, "b2nc": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Réductions pour dons à certains organismes d'intérêt général", "name": "b2nc", "referring_variables": [ "isf_org_int_gen" ], "start_line_number": 178, "stop_line_number": 184, "unit": "currency", "value_type": "int" }, "b2ne": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Réductions pour investissements directs dans une société", "name": "b2ne", "referring_variables": [ "isf_inv_pme" ], "start_line_number": 138, "stop_line_number": 144, "unit": "currency", "value_type": "int" }, "b2nf": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Réductions pour investissements par sociétés interposées, holdings", "name": "b2nf", "referring_variables": [ "isf_inv_pme" ], "start_line_number": 154, "stop_line_number": 160, "unit": "currency", "value_type": "int" }, "b4rs": { "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "label": "Montant de l'impôt acquitté hors de France", "name": "b4rs", "referring_variables": [ "isf_ifi" ], "start_line_number": 187, "stop_line_number": 193, "unit": "currency", "value_type": "int" }, "base_nette_th_commune": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2017-01-01": { "documentation": "\nNotes :\n (1) on ne prend pas en compte l'abattement en faveur des personnes handicapées\n (2) on ne prend pas en compte les abattements temporaires pour certains contribuables\n ayant perdu l'éligibilité à l'éxonération (I bis de l'art. 1414 du CGI)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "start_line_number": 194, "stop_line_number": 212, "variables": [ "abattement_charge_famille_th_commune", "abattement_personnes_condition_modeste_th_commune", "abt_general_base_th_commune", "valeur_locative_cadastrale_brute" ] } }, "json_type": "number", "label": "Base nette - TH de la commune", "last_review": "2017-01-01", "name": "base_nette_th_commune", "referring_variables": [ "degrevement_plafonnement_taxe_habitation", "prelevement_base_imposition_elevee_taxe_habitation", "taxe_habitation_commune_epci_avant_degrevement" ], "start_line_number": 188, "stop_line_number": 212, "value_type": "float" }, "base_nette_th_epci": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2017-01-01": { "documentation": "\nNotes :\n (1) on ne prend pas en compte l'abattement en faveur des personnes handicapées\n (2) on ne prend pas en compte les abattements temporaires pour certains contribuables\n ayant perdu l'éligibilité à l'éxonération (I bis de l'art. 1414 du CGI)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "start_line_number": 220, "stop_line_number": 238, "variables": [ "abattement_charge_famille_th_epci", "abattement_personnes_condition_modeste_th_epci", "abt_general_base_th_epci", "valeur_locative_cadastrale_brute" ] } }, "json_type": "number", "label": "Base nette - TH de l'EPCI", "last_review": "2017-01-01", "name": "base_nette_th_epci", "referring_variables": [ "degrevement_plafonnement_taxe_habitation", "taxe_habitation_commune_epci_avant_degrevement" ], "start_line_number": 214, "stop_line_number": 238, "value_type": "float" }, "base_ressources_apa": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/autonomie.py", "formulas": { "2002-01-01": { "file_path": "openfisca_france/model/prestations/autonomie.py", "start_line_number": 10, "stop_line_number": 20, "variables": [ "aide_logement_montant", "rfr", "valeur_locative_immo_non_loue", "valeur_locative_terrains_non_loues" ] } }, "json_type": "number", "label": "Ressources considérées dans le calcul de l'APA", "last_review": "2002-01-01", "name": "base_ressources_apa", "referring_variables": [ "apa_domicile_participation", "apa_etablissement" ], "start_line_number": 4, "stop_line_number": 20, "value_type": "float" }, "bassin_emploi_redynamiser": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "start_line_number": 497, "stop_line_number": 501, "variables": [ "effectif_entreprise" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "L'entreprise est située dans un bassin d'emploi à redynamiser (BER)", "name": "bassin_emploi_redynamiser", "set_input": "set_input_dispatch_by_period", "start_line_number": 487, "stop_line_number": 501, "value_type": "bool" }, "biactivite": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "formulas": { "0001-01-01": { "documentation": "\nHypothèses/points à éclaircir :\n (1) A partir d'une certaine date sont apparemment pris en compte\n dans les \"revenus professinnels\" les indemnités journalières.\n Cf. circulaire interministérielle DSS/2B n°2011-447 du 01/12/2011\n Regarder davantage ce point\n (2) On n'a pas pris en compte les abbattements présents dans la\n variable abattement_salaires_pensions, car il s'agit d'une\n variable dépendant conjointement des salaires et des pensions\n (or, les pensions ne doivent pas être pris en compte ici, et\n cette variable ne peut pas être décomposée entre une part salaire et\n une part pensions). Mais cette variable n'existe que jusqu'à 2005\n inclus.\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf" ], "start_line_number": 90, "stop_line_number": 118, "variables": [ "revenu_assimile_salaire_apres_abattements", "rpns_imposables" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Indicatrice de biactivité", "name": "biactivite", "referring_variables": [ "apje_avant_cumul", "cf_plafond", "paje_base", "paje_naissance" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 83, "stop_line_number": 118, "value_type": "bool" }, "bouclier_fiscal": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "2006-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ 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"2011-01-01": null }, "json_type": "number", "label": "bouclier_rev", "last_review": "2011-01-01", "name": "bouclier_rev", "referring_variables": [ "bouclier_fiscal" ], "start_line_number": 806, "stop_line_number": 865, "value_type": "float" }, "bouclier_sumimp": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "2006-01-01": { "documentation": "\nSomme totale des impôts moins restitutions et degrèvements\n", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "start_line_number": 937, "stop_line_number": 945, "variables": [ "bouclier_imp_gen", "restitutions" ] }, "2011-01-01": null }, "json_type": "number", "label": "bouclier_sumimp", "last_review": "2011-01-01", "name": "bouclier_sumimp", "referring_variables": [ "bouclier_fiscal" ], "start_line_number": 930, "stop_line_number": 945, "value_type": "float" }, "bourse_college": { 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collège", "name": "bourse_college", "referring_variables": [ "boursier" ], "set_input": "set_input_divide_by_period", "start_line_number": 80, "stop_line_number": 112, "value_type": "float" }, "bourse_college_echelon": { "default_value": 0, "definition_period": "month", "dtype": "int32", "entity": "famille", "file_path": "openfisca_france/model/prestations/education.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/education.py", "parameters": [ "prestations_sociales.aides_jeunes.bourses.bourses_education.bourse_college.avant_2016.coeff_enfant_supplementaire", "prestations_sociales.aides_jeunes.bourses.bourses_education.bourse_college.avant_2016.plafond_taux_1", "prestations_sociales.aides_jeunes.bourses.bourses_education.bourse_college.avant_2016.plafond_taux_2", "prestations_sociales.aides_jeunes.bourses.bourses_education.bourse_college.avant_2016.plafond_taux_3" ], "start_line_number": 59, "stop_line_number": 78, "variables": [ "age", "rfr" ] }, 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Il couvre aussi les frais de formation professionnelle [...], 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. » 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": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "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" }, "covid_activite_partielle_eligible": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/covid19/activite.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/covid19/activite.py", "start_line_number": 53, "stop_line_number": 55, "variables": [ "salaire_de_base" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Eligibilité au dispositif du chômage partiel", "name": "covid_activite_partielle_eligible", "referring_variables": [ "covid_activite_partielle_montant" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 46, "stop_line_number": 55, "value_type": "bool" }, "covid_activite_partielle_montant": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/covid19/activite.py", "formulas": { "2020-03-01": { "documentation": "\nIl s'agit de l'indemnité et pas de l'allocation (somme que doit verser l'entreprise au salarié et pas la somme que l'Etat verse à l'entreprise.\n", "file_path": "openfisca_france/model/covid19/activite.py", "parameters": [ "prestations_sociales.solidarite_insertion.autre_solidarite.covid19.indemnite_ap.plancher", "prestations_sociales.solidarite_insertion.autre_solidarite.covid19.indemnite_ap.taux" ], "start_line_number": 68, "stop_line_number": 81, "variables": [ "covid_activite_partielle_eligible", "heures_remunerees_volume", "salaire_de_base" ] } }, "json_type": "number", "label": "Montant de l'indemnité salariale de chômage partiel", "last_review": "2020-03-01", "name": "covid_activite_partielle_montant", "reference": { "0001-01-01": [ { "title": "Ordonnance n° 2020-346 du 27 mars 2020 portant mesures d'urgence en matière d'activité partielle" }, { "href": "https://www.legifrance.gouv.fr/eli/ordonnance/2020/3/27/MTRX2008381R/jo/texte" } ] }, "set_input": "set_input_divide_by_period", "start_line_number": 57, "stop_line_number": 81, "value_type": "float" }, "covid_aide_exceptionnelle_famille_montant": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://solidarites-sante.gouv.fr/actualites/presse/communiques-de-presse/article/covid-19-le-gouvernement-annonce-le-versement-d-une-aide-exceptionnelle-de", "note": "Pour soutenir les familles et les personnes les plus précaires, le versement d’une aide exceptionnelle aux foyers les plus modestes a été mis en place après le premier confinement. 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Ce dispositif sera mis à jour prochainement." } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "formulas": { "2013-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/allegements.py", "parameters": [ "prelevements_sociaux.reductions_cotisations_sociales.cice" ], "start_line_number": 129, "stop_line_number": 140, "variables": [ "assiette_allegement", "entreprise_est_association_non_lucrative", "jeune_entreprise_innovante", "smic_proratise", "stagiaire" ] }, "2019-01-01": null }, "json_type": "number", "label": "Crédit d'impôt pour la compétitivité et l'emploi (CICE)", "last_review": "2019-01-01", "name": "credit_impot_competitivite_emploi", "obsolete": true, "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037992483" } ] }, "referring_variables": [ 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"start_line_number": 264, "stop_line_number": 270, "value_type": "date" }, "date_debut_recherche_emploi": { "default_value": "0001-01-01", "definition_period": "month", "dtype": "datetime64[D]", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "is_period_size_independent": true, "json_type": "string", "label": "Date de début d'une activité en recherche d'emploi selon Pôle Emploi (exemple : entretien d'embauche, concours public, examen certifiant)", "name": "date_debut_recherche_emploi", "referring_variables": [ "aide_mobilite_eligible" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 279, "stop_line_number": 286, "value_type": "date" }, "date_entree_logement": { "default_value": "1970-01-01", "definition_period": "month", "dtype": "datetime64[D]", "entity": "menage", "file_path": "openfisca_france/model/prestations/mon_job_mon_logement.py", "is_period_size_independent": true, "json_type": "string", "label": "Date entrée dans 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"is_period_size_independent": true, "json_type": "string", "label": "Premier jour de la formation ou stage dans un pays étranger dans le cadre d'un cycle d'études supérieures", "name": "debut_etudes_etranger", "referring_variables": [ "aide_mobilite_internationale_eligibilite" ], "start_line_number": 382, "stop_line_number": 387, "value_type": "date" }, "deces_artisan_commercant": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "formulas": { "1975-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "parameters": [ "prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.deces_ac.artisans.sous_pss", 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"name": "deces_artisan_commercant", "referring_variables": [ "cotisations_non_salarie" ], "start_line_number": 73, "stop_line_number": 116, "value_type": "float" }, "decote": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.plaf_qf.decote.seuil", "impot_revenu.calcul_impot_revenu.plaf_qf.decote.taux" ], "start_line_number": 1383, "stop_line_number": 1388, "variables": [ "ir_plaf_qf" ] }, "2014-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.plaf_qf.decote.seuil_celib", "impot_revenu.calcul_impot_revenu.plaf_qf.decote.seuil_couple", "impot_revenu.calcul_impot_revenu.plaf_qf.decote.taux" ], "start_line_number": 1389, "stop_line_number": 1399, "variables": [ "ir_plaf_qf", "nb_adult" ] } }, "json_type": "number", "label": "décote", "last_review": "2014-01-01", "name": "decote", "referring_variables": [ "decote_gain_fiscal", "ip_net", "reduction_ss_condition_revenus" ], "start_line_number": 1377, "stop_line_number": 1399, "value_type": "float" }, "decote_gain_fiscal": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "1982-01-01": { "documentation": "\nRenvoie le gain fiscal du à la décote\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1407, "stop_line_number": 1415, "variables": [ "decote", "ir_plaf_qf" ] } }, "json_type": "number", "label": "Gain fiscal de la décote/Décote au sens Dgfip tel que sur la feuille d'impôt", "last_review": "1982-01-01", "name": 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"stop_line_number": 2563, "value_type": "float" }, "defncn": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.cga_taux2", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.services" ], "start_line_number": 2514, "stop_line_number": 2538, "variables": [ "cncn_aimp", "cncn_bene", "f5ht", "f5it", "f5jt", "f5kt", "f5lt", "f5mt", "mncn_impo", "mncn_pvct" ] } }, "json_type": "number", "label": "Déficit non commerciaux non professionnels des années antérieures", "name": "defncn", "referring_variables": [ "revenu_categoriel_non_salarial" ], "start_line_number": 2508, "stop_line_number": 2538, "value_type": "float" }, "defrag": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.cga_taux2" ], "start_line_number": 2446, "stop_line_number": 2471, "variables": [ "arag_impg", "coupe_bois", "f5qf", "f5qg", "f5qn", "f5qo", "f5qp", "f5qq", "frag_fore", "frag_impo", "frag_pvct", "mrag_impo", "nrag_impg" ] } }, "json_type": "number", "label": "Déficit agricole des années antérieures", "name": "defrag", "referring_variables": [ "revenu_categoriel_non_salarial" ], "start_line_number": 2440, "stop_line_number": 2471, "value_type": "float" }, "degrevement_office_taxe_habitation": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2018-01-01": { "documentation": "\nNote Importante : on ne prend pas en compte l'exclusion de ce dégrèvement des hausses de taux et d'abattements depuis 2018.\nDans les faits :\n - si les variations de taux de taxation et d'abattements votés par les communes et EPCI depuis 2017\n entrainent une baisse ou une non variation de la taxe d'habitation, le dégrèvement s'applique au\n montant de taxe d'habitation avec taux et abattements actualisés;\n - si ces variations entrainent une hausse de la taxe d'habitation, le dégrèvement d'office est\n appliqué à la taxe d'habitation qui aurait été payée en N (avec N>=2018) avec les taux de taxation\n et d'abattements votés par les communes et EPCI en 2017.\nDans ce code, on suppose qu'on est toujours dans le premier cas.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev.autres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev.deux_premieres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev.premiere_part", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.autres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.deux_premieres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.premiere_part", "taxation_indirecte.taxe_habitation.degrevement_d_office.taux_inf_plaf" ], "start_line_number": 371, "stop_line_number": 403, "variables": [ "isf_ifi", "nbptr", "rfr", "taxe_habitation_commune_epci_apres_degrevement_plafonnement" ] }, "2020-01-01": { "documentation": "\nDifférence par rapport à la formule précédente : le taux de plafonnement est appliqué à taxe_habitation_commune_epci_avant_degrevement\n(au lieu de taxe_habitation_commune_epci_apres_degrevement_plafonnement)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev.autres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev.deux_premieres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev.premiere_part", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.autres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.deux_premieres_demi_parts_supp", "taxation_indirecte.taxe_habitation.degrevement_d_office.plaf_rfr_degrev_degressif.premiere_part", "taxation_indirecte.taxe_habitation.degrevement_d_office.taux_inf_plaf", "taxation_indirecte.taxe_habitation.degrevement_d_office.taux_sup_plaf" ], "start_line_number": 404, "stop_line_number": 431, "variables": [ "isf_ifi", "nbptr", "rfr", "taxe_habitation_commune_epci_avant_degrevement" ] } }, "json_type": "number", "label": "Dégrèvement d'office de la taxe d'habitation", "last_review": "2020-01-01", "name": "degrevement_office_taxe_habitation", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000036441815&cidTexte=LEGITEXT000006069577&dateTexte=20190513&categorieLien=id&oldAction=&nbResultRech=" } ] }, "referring_variables": [ "prelevement_base_imposition_elevee_taxe_habitation", "taxe_habitation" ], "start_line_number": 364, "stop_line_number": 431, "value_type": "float" }, "degrevement_plafonnement_taxe_habitation": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2017-01-01": { "documentation": "\nNotes :\n (1) On ne prend pas en compte la majoration du dégrèvement pour les cas spécifiques où le montant\n de taxe résulte exclusivement de la réduction du dégrèvement dépendant des hausses de taux\n depuis 2000 (3. du III. de l'art 1414 A du CGI)\n (2) Pour la réduction du dégrèvement, on ne prend pas en compte les cas où les abattements du\n département en 2010 étaient plus avantageux que les abattements de la commune ou de l'EPCI\n en 2018 (a. du 1. du III. de l'art 1414 A du CGI)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxation_indirecte.taxe_habitation.plafonnement.coeff_multiplicateur_taux_2000", "taxation_indirecte.taxe_habitation.plafonnement.valeur_minimale_reduction_degrevement" ], "start_line_number": 307, "stop_line_number": 349, "variables": [ "base_nette_th_commune", "base_nette_th_epci", "plafond_taxe_habitation", "plafond_taxe_habitation_eligibilite", "taux_th_commune", "taux_th_epci", "taxe_habitation_commune_epci_avant_degrevement" ] }, "2020-01-01": null }, "json_type": "number", "label": "Dégrèvement de la taxe d'habitation au titre du plafonnement", "last_review": "2020-01-01", "name": "degrevement_plafonnement_taxe_habitation", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006312070&dateTexte=&categorieLien=cid" } ] }, "referring_variables": [ "prelevement_base_imposition_elevee_taxe_habitation", "taxe_habitation_commune_epci_apres_degrevement_plafonnement" ], "start_line_number": 299, "stop_line_number": 349, "value_type": "float" }, "demande_rachat": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/revenus/remplacement/rente_accident_travail.py", "is_period_size_independent": true, "json_type": "boolean", "label": "La victime a demandé le rachat partiel de la rente", "name": "demande_rachat", "referring_variables": [ "rente_accident_travail_rachat" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 103, "stop_line_number": 109, "value_type": "bool" }, "denormandie": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "formulas": { "2019-01-01": { "documentation": "\nInvestissements locatifs anciens : dispositif Denormandie\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.denormandie.plafond", "impot_revenu.calcul_reductions_impots.denormandie.taux.metropole.6_ans", "impot_revenu.calcul_reductions_impots.denormandie.taux.metropole.9_ans", "impot_revenu.calcul_reductions_impots.denormandie.taux.outremer.6_ans", "impot_revenu.calcul_reductions_impots.denormandie.taux.outremer.9_ans" ], "start_line_number": 640, "stop_line_number": 681, "variables": [ "f7na", "f7nb", "f7nc", "f7nd", "f7qi", "f7qj", "f7qk", "f7ql", "f7qm", "f7qn", "f7qo", "f7qp", "f7qq", "f7qr", "f7qs", "f7qt", "f7qu", "f7qw", "f7qx", "f7qy" ] } }, "json_type": "number", "label": "denormandie", "last_review": "2019-01-01", "name": "denormandie", "reference": { "0001-01-01": [ { "href": "https://bofip.impots.gouv.fr/bofip/11862-PGP" } ] }, "referring_variables": [ "reductions" ], "start_line_number": 633, "stop_line_number": 681, "value_type": "float" }, "depart1825_eligibilite": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/depart1825.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/depart1825.py", "parameters": [ "prestations_sociales.aides_jeunes.depart1825.age.maximum", "prestations_sociales.aides_jeunes.depart1825.age.minimum", "prestations_sociales.aides_jeunes.depart1825.plafond_ressources.base", "prestations_sociales.aides_jeunes.depart1825.plafond_ressources.par_demi_part_supplementaire" ], "start_line_number": 22, "stop_line_number": 43, "variables": [ "activite", "age", "alternant", "boursier", "garantie_jeunes", "nbptr", "rfr" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Éligibilité au dispositif départ 18-25", "name": "depart1825_eligibilite", "reference": { "0001-01-01": [ { "title": "https://programme-depart-1825.com/eligibilite/" }, { "href": "https://www.ancv.com/actualites/le-magazine/depart-1825-un-nouveau-programme-pour-les-jeunes-de-18-25-ans" } ] }, "referring_variables": [ "depart1825_montant_maximum" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 4, "stop_line_number": 43, "value_type": "bool" }, "depart1825_montant_maximum": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/depart1825.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/depart1825.py", "parameters": [ "prestations_sociales.aides_jeunes.depart1825.montant_maximum" ], "start_line_number": 56, "stop_line_number": 62, "variables": [ "depart1825_eligibilite" ] } }, "json_type": "number", "label": "Montant maximum du dispositif départ 18-25", "name": "depart1825_montant_maximum", "reference": { "0001-01-01": [ { "title": "https://programme-depart-1825.com/eligibilite/" }, { "href": "https://www.ancv.com/actualites/le-magazine/depart-1825-un-nouveau-programme-pour-les-jeunes-de-18-25-ans" } ] }, "set_input": "set_input_divide_by_period", "start_line_number": 45, "stop_line_number": 62, "value_type": "float" }, "depcom": { "default_value": "", "definition_period": "month", "dtype": "|S5", "entity": "menage", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/logement.py", "is_period_size_independent": true, "json_type": "string", "label": "Code INSEE (depcom) du lieu de résidence", "max_length": 5, "name": "depcom", "referring_variables": [ "abt_condition_modeste_th_commune", "abt_condition_modeste_th_epci", "abt_general_base_th_commune", "abt_general_base_th_epci", "abt_pac_1_2_th_commune", "abt_pac_1_2_th_epci", "abt_pac_3pl_th_commune", "abt_pac_3pl_th_epci", "residence_guadeloupe", "residence_guyane", "residence_ile_de_france", "residence_martinique", "residence_mayotte", "residence_reunion", "residence_saint_bartelemy", "residence_saint_martin", "residence_saint_pierre_et_miquelon", "taux_th_commune", "taux_th_epci", "valeur_locative_moyenne_th_commune", "valeur_locative_moyenne_th_epci", "zone_apl", "zone_logement_social" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 38, "stop_line_number": 45, "value_type": "str" }, "depcom_entreprise": { "default_value": "", "definition_period": "month", "dtype": "|S5", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "is_period_size_independent": true, "json_type": "string", "label": "Localisation entreprise (depcom)", "max_length": 5, "name": "depcom_entreprise", "referring_variables": [ "taux_versement_transport" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 431, "stop_line_number": 438, "value_type": "str" }, "depcom_foyer": { "default_value": "00000", "definition_period": "year", "dtype": "|S5", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "is_period_size_independent": true, "json_type": "string", "label": "Code AFT du lieu de domicile fiscal", "max_length": 5, "name": "depcom_foyer", "referring_variables": [ "residence_fiscale_guadeloupe", "residence_fiscale_guyane", "residence_fiscale_martinique", "residence_fiscale_mayotte", "residence_fiscale_reunion" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 127, "stop_line_number": 136, "value_type": "str" }, "dependance_plan_aide_domicile": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/autonomie.py", "json_type": "number", "label": "Coût du plan d'aide à domicile pour une personne dépendante", "name": "dependance_plan_aide_domicile", "referring_variables": [ "dependance_plan_aide_domicile_accepte" ], "set_input": "set_input_divide_by_period", "start_line_number": 275, "stop_line_number": 281, "value_type": "float" }, "dependance_plan_aide_domicile_accepte": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/autonomie.py", "formulas": { "2002-01-01": { "file_path": 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"reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000032133764&cidTexte=LEGITEXT000006074069&dateTexte=20170929&categorieLien=id&oldAction=&nbResultRech=" } ] }, "referring_variables": [ "apa_domicile", "apa_domicile_participation", "apa_domicile_taux_participation" ], "set_input": "set_input_divide_by_period", "start_line_number": 359, "stop_line_number": 395, "value_type": "float" }, "dependance_tarif_etablissement_gir_1_2": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/autonomie.py", "json_type": "number", "label": "Tarif dépendance de l'établissement pour les GIR 1 et 2", "name": "dependance_tarif_etablissement_gir_1_2", "referring_variables": [ "apa_urgence_institution", "dependance_tarif_etablissement_gir_dependant" ], "set_input": "set_input_divide_by_period", "start_line_number": 283, "stop_line_number": 289, 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"openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "formulas": { "2007-01-01": { "documentation": "\nVersements sur un compte épargne codéveloppement (case EH de la déclaration\ncomplémentaire)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.charges_deductibles.compte_epargne_codev.plafond", "impot_revenu.calcul_revenus_imposables.charges_deductibles.compte_epargne_codev.plafond_pct_rng" ], "start_line_number": 723, "stop_line_number": 734, "variables": [ "f6eh", "rbg_int" ] }, "2009-01-01": null }, "json_type": "number", "label": "Versements sur un compte épargne codéveloppement", "last_review": "2009-01-01", "name": "epargne_codeveloppement", "referring_variables": [ "cd2" ], "start_line_number": 716, "stop_line_number": 734, "value_type": "float" }, "epargne_revenus_imposables": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/financier.py", "is_period_size_independent": true, "json_type": "number", "label": "Épargne générant des revenus imposables", "name": "epargne_revenus_imposables", "referring_variables": [ "aide_logement_base_ressources_patrimoine" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 410, "stop_line_number": 417, "value_type": "float" }, "epargne_revenus_non_imposables": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/financier.py", "is_period_size_independent": true, "json_type": "number", "label": "Épargne générant des revenus non imposables hors Livret A", "name": "epargne_revenus_non_imposables", "referring_variables": [ "aide_logement_base_ressources_patrimoine", "rsa_base_ressources_patrimoine_individu" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 400, "stop_line_number": 408, "value_type": "float" }, "est_enfant_dans_famille": { "default_value": false, "definition_period": "eternity", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "start_line_number": 303, "stop_line_number": 305 } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Indique que l'individu est un enfant dans une famille", "name": "est_enfant_dans_famille", "referring_variables": [ "cf_base_ressources_individu", "cf_dom_enfant_trop_jeune", "cf_enfant_a_charge", "prestations_familiales_base_ressources", "prestations_familiales_enfant_a_charge", "rsa_base_ressources", "rsa_enfant_a_charge", "rsa_revenu_activite" ], "start_line_number": 297, "stop_line_number": 305, "value_type": "bool" }, "etat_logement": { "default_value": "non_renseigne", "definition_period": "month", "dtype": "int16", "entity": "menage", "file_path": "openfisca_france/model/prestations/aides_logement.py", "is_period_size_independent": true, "json_type": "string", "label": "Etat du logement", "name": "etat_logement", "possible_values": { "acquisition_amelioration": "Acquisition Amélioration", "acquisition_sans_amelioration_logement_existant": "Acquisition sans amélioration d'un logement existant", "agrandissement_amenagement": "Agrandissement Aménagement", "amelioration": "Amélioration", "construction_acquisition_logement_neuf": "Construction Acquisition d'un logement NEUF", "non_renseigne": "Non renseigné", "order__": " non_renseigne construction_acquisition_logement_neuf travaux_amelioration_residence_principale agrandissement_amenagement acquisition_amelioration acquisition_sans_amelioration_logement_existant amelioration" }, "reference": { "0001-01-01": [ { "href": "http://www.msa.fr/lfy/documents/11566/48471/Certificat+de+pret+pour+APL.pdf" } ] }, 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"openfisca_france/model/prelevements_obligatoires/isf.py", "json_type": "integer", "name": "etr", "referring_variables": [ "rsa_revenu_activite_individu" ], "set_input": "set_input_divide_by_period", "start_line_number": 226, "stop_line_number": 231, "value_type": "int" }, "etudiant": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "start_line_number": 318, "stop_line_number": 324, "variables": [ "activite" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Indique que l'individu dispose du statut étudiant", "name": "etudiant", "reference": { "0001-01-01": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F986" } ] }, "referring_variables": [ "aide_logement_base_ressources", 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"openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Crédits d'impôt sur valeurs étrangères", "name": "f2ab", "referring_variables": [ "credits_impot_sur_valeurs_etrangeres", "creimp" ], "start_line_number": 289, "stop_line_number": 296, "unit": "currency", "value_type": "int" }, "f2al": { "cerfa_field": "2AL", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2al", "referring_variables": [ "deficit_rcm" ], "start_line_number": 318, "stop_line_number": 326, "unit": "currency", "value_type": "int" }, "f2am": { "cerfa_field": "2AM", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2am", "referring_variables": [ "deficit_rcm" ], "start_line_number": 328, "stop_line_number": 336, "unit": "currency", "value_type": "int" }, "f2an": { "cerfa_field": "2AN", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2an", "referring_variables": [ "deficit_rcm" ], "start_line_number": 338, "stop_line_number": 346, "unit": "currency", "value_type": "int" }, "f2aq": { "cerfa_field": "2AQ", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2aq", "referring_variables": [ "deficit_rcm" ], "start_line_number": 348, "stop_line_number": 356, "unit": "currency", "value_type": "int" }, "f2ar": { "cerfa_field": "2AR", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Déficits des années antérieures non encore déduits", "name": "f2ar", "referring_variables": [ "deficit_rcm" ], "start_line_number": 358, "stop_line_number": 366, "unit": "currency", "value_type": "int" }, "f2bg": { "cerfa_field": "2BG", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2018-01-01": null }, "json_type": "integer", "label": "Crédits d'impôt 'directive épargne' et autres crédits d'impôt restituables", "last_review": "2018-01-01", "name": "f2bg", "referring_variables": [ "direpa" ], "start_line_number": 298, "stop_line_number": 306, "unit": "currency", "value_type": "int" }, "f2bh": { "cerfa_field": "2BH", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Revenus des lignes 2DC, 2CH, 2TS, 2TR déjà soumis au prélèvement sociaux avec CSG déductible", "name": "f2bh", "referring_variables": [ "csg_patrimoine_deductible_ir" ], "start_line_number": 260, "stop_line_number": 268, "unit": "currency", "value_type": "int" }, "f2ca": { "cerfa_field": "2CA", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Frais et charges déductibles", "name": "f2ca", "referring_variables": [ "revenu_categoriel_capital", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 270, "stop_line_number": 277, "unit": "currency", "value_type": "int" }, "f2cg": { "cerfa_field": "2CG", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Revenus des lignes 2DC, 2CH, 2TS, 2TR déjà soumis au prélèvement sociaux sans CSG déductible", "name": "f2cg", "start_line_number": 251, "stop_line_number": 258, "unit": "currency", "value_type": "int" }, "f2ch": { "cerfa_field": "2CH", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Produits des contrats d'assurance-vie et de capitalisation d'une durée d'au moins 6 ou 8 ans donnant droit à abattement", "name": "f2ch", "referring_variables": [ "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "prlire", "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 129, "stop_line_number": 136, "unit": "currency", "value_type": "int" }, "f2ck": { "cerfa_field": "2CK", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Crédit d'impôt égal au prélèvement forfaitaire déjà versé", "name": "f2ck", "referring_variables": [ "prelevement_forfaitaire_non_liberatoire" ], "start_line_number": 279, "stop_line_number": 287, "unit": "currency", "ux_name": "Crédit d'impôt égal au prélèvement forfaitaire déjà versé", "value_type": "int" }, "f2da": { "cerfa_field": "2DA", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2013-01-01": null }, "json_type": "integer", "label": "Revenus des actions et parts soumis au prélèvement libératoire de 21 %", "last_review": "2013-01-01", "name": "f2da", "referring_variables": [ "prelevement_forfaitaire_liberatoire", "revenu_categoriel_capital", "revenus_capitaux_prelevement_liberatoire", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 14, "stop_line_number": 23, "unit": "currency", "value_type": "int" }, "f2dc": { "cerfa_field": "2DC", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Revenus des actions et parts donnant droit à abattement", "name": "f2dc", "referring_variables": [ "divide", "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 111, "stop_line_number": 118, "unit": "currency", "value_type": "int" }, "f2dh": { "cerfa_field": "2DH", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 33, "stop_line_number": 38, "variables": [ "assurance_vie_pl_non_anonyme_plus6ans_avant1990", "assurance_vie_pl_non_anonyme_plus8ans_depuis1990" ] }, "2018-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 39, "stop_line_number": 49, "variables": [ "assurance_vie_pfu_ir_plus6ans_avant1990", "assurance_vie_pfu_ir_plus8ans_1990_19970926", "assurance_vie_pfu_ir_plus8ans_19970926_primes_avant_20170927" ] } }, "json_type": "integer", "label": "Produits d’assurance-vie et de capitalisation soumis au prélèvement libératoire de 7.5 %", "last_review": "2018-01-01", "name": "f2dh", "referring_variables": [ "prelevement_forfaitaire_liberatoire", "prlire", "revenus_capitaux_prelevement_liberatoire", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 25, "stop_line_number": 49, "unit": "currency", "value_type": "int" }, "f2dm": { "cerfa_field": "2DM", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Impatriés: revenus de capitaux mobiliers perçus à l'étranger, abattement de 50 %", "name": "f2dm", "referring_variables": [ "rfr" ], "start_line_number": 368, "stop_line_number": 376, "unit": "currency", "value_type": "int" }, "f2ee": { "cerfa_field": "2EE", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 59, "stop_line_number": 73, "variables": [ "assurance_vie_pl_anonyme", "assurance_vie_pl_non_anonyme_4_8_ans_depuis1990", "assurance_vie_pl_non_anonyme_moins4ans_depuis1990", "produit_epargne_solidaire", "produit_etats_non_cooperatif" ] }, "2018-01-01": { "documentation": "\nMême si le formulaire 2042 de l'impôt 2019 au titre des revenus 2018 n'est toujours pas publié, on remplie cette case\nquand même, en essayant de garder un périmètre similaire. On fait ceci afin de ne pas modifier la structure des cases,\nce qui pourrait avoir des impacts assez large dans le simulateur.\nCe que l'on fait : on a toute une série de variables d'assurance-vie désagrégées, que l'on injecte en f2dh ou f2ee.\nEn revanche, on neutralise les variables f2ch et f2ts\n", "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 74, "stop_line_number": 97, "variables": [ "assurance_vie_pfu_ir_4_8_ans_1990_19970926", "assurance_vie_pfu_ir_4_8_ans_19970926_primes_avant_20170927", "assurance_vie_pfu_ir_moins4ans_1990_19970926", "assurance_vie_pfu_ir_moins4ans_19970926_primes_avant_20170927", "produit_epargne_solidaire", "produit_etats_non_cooperatif" ] } }, "json_type": "integer", "label": "Autres produits de placement soumis aux prélèvements libératoires", "last_review": "2018-01-01", "name": "f2ee", "referring_variables": [ "prelevement_forfaitaire_liberatoire", "revenus_capitaux_prelevement_liberatoire" ], "start_line_number": 51, "stop_line_number": 97, "unit": "currency", "value_type": "int" }, "f2fa": { "cerfa_field": "2FA", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2018-01-01": null }, "json_type": "integer", "label": "Intérêts et autres produits de placement à revenu fixe n'excédant pas 2000 euros, taxables sur option à 24%", "last_review": "2018-01-01", "name": "f2fa", "referring_variables": [ "revenus_capitaux_prelevement_liberatoire", "tax_rvcm_forfaitaire" ], "start_line_number": 178, "stop_line_number": 187, "unit": "currency", "value_type": "int" }, "f2fu": { "cerfa_field": "2FU", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Revenus imposables des titres non côtés détenus dans le PEA et distributions perçues via votre entreprise donnant droit à abattement", "name": "f2fu", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 120, "stop_line_number": 127, "unit": "currency", "value_type": "int" }, "f2go": { "cerfa_field": "2GO", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Autres revenus distribués et revenus des structures soumises hors de France à un régime fiscal privilégié (n'ouvrant pas droit à abattement)", "name": "f2go", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir" ], "start_line_number": 149, "stop_line_number": 156, "unit": "currency", "value_type": "int" }, "f2gr": { "cerfa_field": "2GR", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2010-01-01": null }, "json_type": "integer", "label": "Revenus distribués dans le PEA (pour le calcul du crédit d'impôt de 50 %)", "last_review": "2010-01-01", "name": "f2gr", "referring_variables": [ "divide", "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 378, "stop_line_number": 387, "unit": "currency", "value_type": "int" }, "f2tr": { "cerfa_field": "2TR", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Produits de placements à revenu fixe, intérêts et autres revenus assimilés (n'ouvrant pas droit à abattement)", "name": "f2tr", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir" ], "start_line_number": 158, "stop_line_number": 165, "unit": "currency", "value_type": "int" }, "f2ts": { "cerfa_field": "2TS", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Revenus de valeurs mobilières, produits des contrats d'assurance-vie d'une durée inférieure à 8 ans et distributions (n'ouvrant pas droit à abattement)", "name": "f2ts", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 140, "stop_line_number": 147, "unit": "currency", "value_type": "int" }, "f2tt": { "cerfa_field": "2TT", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Intérêts des prêts participatifs nettes des pertes à imputer au titre de l'impôt sur le revenu", "name": "f2tt", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir" ], "start_line_number": 200, "stop_line_number": 208, "unit": "currency", "value_type": "int" }, "f2tt_2016": { "cerfa_field": "2TT", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2017-01-01": null }, "json_type": "integer", "label": "Intérêts des prêts participatifs", "last_review": "2017-01-01", "name": "f2tt_2016", "referring_variables": [ "revenu_categoriel_capital", "revenus_capitaux_prelevement_bareme" ], "start_line_number": 189, "stop_line_number": 198, "unit": "currency", "value_type": "int" }, "f2tu": { "cerfa_field": "2TU", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Pertes en capital sur prêts participatifs en 2016 à reporter sur l'année courante", "name": "f2tu", "start_line_number": 221, "stop_line_number": 229, "unit": "currency", "value_type": "int" }, "f2tu_2016": { "cerfa_field": "2TU", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2017-01-01": null }, "json_type": "integer", "label": "Pertes en capital sur prêts participatifs en 2016", "last_review": "2017-01-01", "name": "f2tu_2016", "referring_variables": [ "revenu_categoriel_capital" ], "start_line_number": 210, "stop_line_number": 219, "unit": "currency", "value_type": "int" }, "f2tv": { "cerfa_field": "2TV", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Pertes en capital sur prêts participatifs en 2017 à reporter sur l'année courante", "name": "f2tv", "start_line_number": 231, "stop_line_number": 239, "unit": "currency", "value_type": "int" }, "f2tw": { "cerfa_field": "2TW", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "json_type": "integer", "label": "Pertes en capital sur prêts participatifs en 2017 à reporter sur l'année courante", "name": "f2tw", "start_line_number": 241, "stop_line_number": 249, "unit": "currency", "value_type": "int" }, "f2vv": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "json_type": "number", "label": "Produits des bons ou contrats de capitalisation et d'assurance vie de plus de 8 ans pour les contrats souscrits après le 26 septembre 1997, dont le produits sont associés aux primes versées après le 27 septembre 2017, et que le bénéficiaire décide de soumettre au prélèvement forfaitaire unique au titre de l'impôt sur le revenu; produit correspondant aux primes n'excédant pas 150 000 euros.", "name": "f2vv", "referring_variables": [ "assurance_vie_pfu_ir", "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 72, "stop_line_number": 78, "unit": "currency", "value_type": "float" }, "f2ww": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "json_type": "number", "label": "Produits des bons ou contrats de capitalisation et d'assurance vie de plus de 8 ans pour les contrats souscrits après le 26 septembre 1997, dont le produits sont associés aux primes versées après le 27 septembre 2017, et que le bénéficiaire décide de soumettre au prélèvement forfaitaire unique au titre de l'impôt sur le revenu; produit correspondant aux primes excédant pas 150 000 euros.", "name": "f2ww", "referring_variables": [ "assurance_vie_pfu_ir", "prelevement_forfaitaire_unique_ir_sur_assurance_vie", "rfr_rvcm_abattements_a_reintegrer" ], "start_line_number": 80, "stop_line_number": 86, "unit": "currency", "value_type": "float" }, "f2xx": { "cerfa_field": "2XX", "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", 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Elle vient abonder une pension de retraite versée en complément de la retraite de base. L'Ircantec est un régime de retraite complémentaire par points.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_fonction_publique.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_fonction_publique.py", "parameters": [ "cotsoc.cotisations_employeur.public_non_titulaire.ircantec" ], "start_line_number": 179, "stop_line_number": 194, "variables": [ "assiette_cotisations_sociales", "categorie_salarie", "plafond_securite_sociale" ] } }, "json_type": "number", "label": "Cotisation employeur à l'institution de retraite complémentaire des agents non-titulaires de l'État et des collectivités publiques (Ircantec)", "name": "ircantec_employeur", "referring_variables": [ "cotisations_employeur_contributives" ], "set_input": "set_input_divide_by_period", "start_line_number": 172, "stop_line_number": 194, "unit": "currency", "ux_name": "Cotis. retraite complémentaire non-titulaires (Ircantec)", "value_type": "float" }, "ircantec_salarie": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F12390", "note": "La cotisation salariale au régime Ircantec concerne les agents contractuels de la fonction publique (et non les fonctionnaires). 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Ces acomptes sont comptabilisés\ndans la feuille d'impôt comme des crédits d'impôt, mais correspondent économiquement à des montants d'impôt dus.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_impot_revenu.recouvrement.min", "impot_revenu.calcul_impot_revenu.recouvrement.seuil" ], "start_line_number": 2174, "stop_line_number": 2207, "variables": [ "acomptes_ir", "cehr", "credits_impot", "iai" ] } }, "json_type": "number", "label": "Impôt sur le revenu (IR) des personnes physiques après déduction des différents acomptes.", "name": "irpp", "reference": { "0001-01-01": [ { "href": "http://www.impots.gouv.fr/portal/dgi/public/particuliers.impot?pageId=part_impot_revenu&espId=1&impot=IR&sfid=50" } ] }, "referring_variables": [ "bouclier_imp_gen", "casa", "foyer_impose", "irpp_economique", "taux_moyen_imposition" ], "start_line_number": 2167, "stop_line_number": 2207, "unit": "currency", "ux_name": "IR réduit des accomptes déjà versés", "value_type": "float" }, "irpp_economique": { "default_value": 0, "definition_period": "year", "description": { "2021-09-07": [ { "href": "https://www.vie-publique.fr/fiches/21885-quest-ce-que-limpot-sur-le-revenu", "note": "L'impôt sur le revenu est un impôt direct calculé au niveau du foyer fiscal (ex. : un célibataire, ou un couple et ses enfants à charge). Il porte sur l’ensemble des revenus (salaires, revenus financiers, loyers perçus…) des personnes physiques composant le foyer. Les redevables de l’impôt sur le revenu sont les personnes ayant leur foyer fiscal en France, ou ceux domiciliés fiscalement à l’étranger mais touchant des revenus de source française.", "title": "Vie-publique.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nCette variable d'IRPP comptabilise dans les montants\nd'imposition les acomptes qui, dans la déclaration fiscale, sont considérés comme des crédits\nd'impôt. Ajouter ces acomptes au montant \"administratif\" d'impôt correspond donc au \"véritable impôt\"\npayé en totalité, alors que la variable 'irpp' correspond à une notion administrative.\nExemple :\nCertains revenus du capital sont soumis à un prélèvement forfaitaire à la source non libératoire,\nfaisant office d'acompte. Puis, l'impôt au barème sur ces revenus est calculé, et confronté à l'acompte.\nCet acompte, est en case 2CK, et considéré comme un crédit d'impôt. Retrancher de l'impôt au barème ce\ncrédit permet d'obtenir l'impôt dû suite à la déclaration de revenus, qui correspond à la variable 'irpp'.\nCette notion est administrative. 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L'IFI est calculé en appliquant un barème progressif au patrimoine immobilier net imposable. Une décote est prévue pour les patrimoines n'excédant pas un certain seuil. L'IFI est plafonné après réductions d'impôt éventuelles", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "taxation_capital.impot_fortune_immobiliere_ifi_partir_2018" ], "start_line_number": 740, "stop_line_number": 744, "variables": [ "b4rs", "isf_ifi_apres_plaf" ] } }, "json_type": "number", "label": "Impôt sur la forture immobilière (IFI)", "name": "isf_ifi", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000036385039/" } ] }, "referring_variables": [ "bouclier_imp_gen", "degrevement_office_taxe_habitation", "exonere_taxe_habitation", "impots_directs", "plafond_taxe_habitation_eligibilite" ], "start_line_number": 733, "stop_line_number": 744, "unit": "currency", "ux_name": "Impôt fortune immobilière", "value_type": 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Cette prestation comprend différentes aides qui peuvent êtreversées jusqu'aux 6 ans de l'enfant.", "title": "Économie.gouv.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "2004-01-01": { "documentation": "\nPrestation d'accueil du jeune enfant\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "start_line_number": 84, "stop_line_number": 95, "variables": [ "paje_base", "paje_clca", "paje_cmg", "paje_colca", "paje_naissance" ] }, "2017-04-01": { "documentation": "\nPrestation d'accueil du jeune enfant\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "start_line_number": 73, "stop_line_number": 83, "variables": [ "paje_base", "paje_cmg", "paje_naissance", "paje_prepare" ] } }, "json_type": "number", "label": "Prestation d'accueil du jeune enfant (Paje)", "last_review": "2017-04-01", "name": "paje", "reference": { "0001-01-01": [ { "href": "http://www.caf.fr/aides-et-services/s-informer-sur-les-aides/petite-enfance/la-prestation-d-accueil-du-jeune-enfant-paje" } ] }, "referring_variables": [ "crds_pfam", "prestations_familiales" ], "set_input": "set_input_divide_by_period", "start_line_number": 65, "stop_line_number": 95, "unit": "currency", "ux_name": "Presta. accueil jeune enfant (Paje)", "value_type": "float" }, "paje_base": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F2552", "note": "L'allocation de base de la prestation d'accueil du jeune enfant (Paje) aide à financer les dépenses liées à l'entretien et l'éducation d'un enfant. Elle est destinée aux parents d'un enfant de moins de 3 ans. Elle est versée sous conditions de ressources.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "2004-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_cm.montant.allocation_base_taux_plein.apres_2014.taux", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_cm.montant.allocation_base_taux_plein.apres_2018.taux", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_cm.montant.allocation_base_taux_plein.avant_2014.taux", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_04_2014_et_03_2018.majorations_enfants.majoration_enfant_supp", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_04_2014_et_03_2018.taux_partiel.biactifs_parents_isoles", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_04_2014_et_03_2018.taux_partiel.plafond_ressources_0_enfant", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_04_2014_et_03_2018.taux_plein.biactifs_parents_isoles", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_04_2014_et_03_2018.taux_plein.plafond_ressources_0_enfant", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_apres_04_2018.majorations_enfants.premier_2eme_enfant", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_apres_04_2018.majorations_enfants.troisieme_plus_enfant", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_apres_04_2018.taux_partiel.biactifs_parents_isoles", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_apres_04_2018.taux_partiel.plafond_ressources_0_enfant", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_apres_04_2018.taux_plein.biactifs_parents_isoles", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_apres_04_2018.taux_plein.plafond_ressources_0_enfant", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_avant_04_2014.biactifs_parents_isoles", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_avant_04_2014.majorations_enfants.premier_2eme_enfant", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_avant_04_2014.majorations_enfants.troisieme_plus_enfant", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_avant_04_2014.plafond_ressources_0_enfant" ], "start_line_number": 106, "stop_line_number": 218, "variables": [ "af_nbenf", "biactivite", "date_naissance", "en_couple", "enfant_eligible_paje", "prestations_familiales_base_ressources" ] } }, "json_type": "number", "label": "Allocation de base de la prestation d'accueil du jeune enfant (Paje) versée à la naissance d'un enfant", "last_review": "2004-01-01", "name": "paje_base", "reference": { "0001-01-01": [ { "href": "http://vosdroits.service-public.fr/particuliers/F2552.xhtml" } ] }, "referring_variables": [ "cf", "paje", "paje_clca", "paje_colca", "ppa_base_ressources_prestations_familiales", "rsa_base_ressources_prestations_familiales" ], "set_input": "set_input_divide_by_period", "start_line_number": 97, "stop_line_number": 218, "unit": "currency", "ux_name": "Alloc. de base", "value_type": "float" }, "paje_clca": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "2004-01-01": { "documentation": "\nPrestation d'accueil du jeune enfant - Complément de libre choix d'activité\n'fam'\n\nParameters:\n-----------\n\nage : âge en mois\naf_nbenf : nombre d'enfants aus sens des allocations familiales\npaje_base : allocation de base de la PAJE\ninactif : indicatrice d'inactivité\npartiel1 : Salarié: Temps de travail ne dépassant pas 50 % de la durée du travail fixée dans l'entreprise pour\n les salariés VRP ou non salarié travaillant à temps partiel: Temps de travail ne dépassant pas 76\n heures par mois et un revenu professionnel mensuel inférieur ou égal à (smic_8.27*169*85 %)\npartiel2 : Salarié: Temps de travail compris entre 50 et 80 % de la durée du travail fixée dans l'entreprise.\n VRP ou non salarié travaillant à temps partiel: Temps de travail compris entre 77 et 122 heures\n par mois et un revenu professionnel mensuel ne dépassant pas (smic_8.27*169*136 %)\n\nhttp://www.caf.fr/wps/portal/particuliers/catalogue/metropole/paje\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_clca.beneficiaires_enfant_ne_adopte_apres_04_2014.taux_partiel_50", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_clca.beneficiaires_enfant_ne_adopte_apres_04_2014.taux_partiel_50_80", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_clca.beneficiaires_enfant_ne_adopte_apres_04_2014.taux_plein", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_clca.duree1", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_clca.non_beneficiaires_enfant_ne_adopte_avant_04_2014.taux_partiel_50", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_clca.non_beneficiaires_enfant_ne_adopte_avant_04_2014.taux_partiel_50_80", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_clca.non_beneficiaires_enfant_ne_adopte_avant_04_2014.taux_plein", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_cm.age_limite_enfant_adopte_non" ], "start_line_number": 782, "stop_line_number": 845, "variables": [ "af_nbenf", "age_en_mois", "inactif", "paje_base", "partiel1", "partiel2" ] }, "2017-04-02": null }, "json_type": "number", "label": "PAJE - 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Elle est versée une seule fois pour chaque enfant au cours du 7ème mois de grossesse, ou au moment de leur arrivée au foyer pour les enfants adoptés.", "title": "Caf.fr" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "formulas": { "2004-01-01": { "documentation": "\nPrestation d'accueil du jeune enfant - Allocation de naissance\n", "file_path": "openfisca_france/model/prestations/prestations_familiales/paje.py", "parameters": [ "prestations_sociales.prestations_familiales.bmaf.bmaf", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_cm2.montant.prime_naissance", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_avant_04_2014.biactifs_parents_isoles", "prestations_sociales.prestations_familiales.petite_enfance.paje.paje_plaf.ne_adopte_avant_04_2014.majorations_enfants.premier_2eme_enfant", 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Son montant dépend des revenus et de la catégorie d'invalidité de la personne.", "title": "Ameli.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/autres.py", "json_type": "number", "label": "Pension d'invalidité", "name": "pensions_invalidite", "referring_variables": [ "aah_base_non_cumulable", "aah_base_ressources_hors_activite_eval_trimestrielle", "aide_logement_base_ressources_individu", "asi_aspa_base_ressources_individu", "asi_eligibilite", "ass_base_ressources_individu", "cmu_base_ressources_individu", "contrat_engagement_jeune_eligibilite_ressources", "garantie_jeunes_eligibilite_ressources", "pensions_nettes", "ppa_ressources_hors_activite_individu", "revenu_assimile_pension", "rsa_base_ressources_individu", "visale_base_ressources_individuelle" ], "set_input": "set_input_divide_by_period", "start_line_number": 85, "stop_line_number": 100, "unit": "currency", "ux_name": "Pension invalidité", "value_type": "float" }, "pensions_nettes": { "default_value": 0, "definition_period": "year", "description": { "2021-09-07": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-elements-a-prendre-en-compte/revenus-de-remplacement--regime.html", "note": "Les revenus de remplacement sont destinés à compenser la perte de rémunération pendant une période d’inactivité partielle ou totale : maladie, maternité, invalidité, préretraite, retraite, réduction temporaire d’activité...", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 122, "stop_line_number": 142, "variables": [ "chomage_net", "pensions_alimentaires_percues", "pensions_alimentaires_versees", "pensions_invalidite", "rente_viagere_titre_onereux", "retraite_nette" ] } }, "json_type": "number", "label": "Pensions et revenus de remplacement", "name": "pensions_nettes", "reference": { "0001-01-01": [ { "href": "http://fr.wikipedia.org/wiki/Rente" } ] }, "referring_variables": [ "revenu_disponible", "revenus_remplacement_pensions_bruts_menage" ], "start_line_number": 115, "stop_line_number": 142, "unit": "currency", "ux_name": "Revenus de remplacement", "value_type": "float" }, "percvm": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "formulas": { "2010-01-01": { "documentation": "\nCrédit d’impôt pertes sur cessions de valeurs mobilières (3VV)\n-2010\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "parameters": [ "impot_revenu.calcul_credits_impots.percvm.taux" ], "start_line_number": 1338, "stop_line_number": 1347, "variables": [ "f3vv_end_2010" ] }, "2011-01-01": null }, "json_type": "number", "label": "Crédit d’impôt pertes sur cessions de valeurs mobilières", "last_review": "2011-01-01", "name": "percvm", "referring_variables": [ "credits_impot" ], "start_line_number": 1331, "stop_line_number": 1347, "value_type": "float" }, "pertes_capital_societes_nouvelles": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "formulas": { "2002-01-01": { "documentation": "\nPertes en capital consécutives à la souscription au capital de sociétés\nnouvelles ou de sociétés en difficulté (cases CB et DA de la déclaration\ncomplémentaire)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.charges_deductibles.pertes_en_capital_societes_nouvelles.plafond_cb" ], "start_line_number": 597, "stop_line_number": 608, "variables": [ "f6cb", "maries_ou_pacses" ] }, "2003-01-01": { "documentation": "\nPertes en capital consécutives à la souscription au capital de sociétés\nnouvelles ou de sociétés en difficulté (cases CB et DA de la déclaration\ncomplémentaire)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.charges_deductibles.pertes_en_capital_societes_nouvelles.plafond_cb", "impot_revenu.calcul_revenus_imposables.charges_deductibles.pertes_en_capital_societes_nouvelles.plafond_da" ], "start_line_number": 609, "stop_line_number": 622, "variables": [ "f6cb", "f6da", "maries_ou_pacses" ] }, "2007-01-01": null }, "json_type": "number", "label": "Pertes en capital consécutives à la souscription au capital de sociétés nouvelles ou de sociétés en difficulté", "last_review": "2007-01-01", "name": "pertes_capital_societes_nouvelles", "referring_variables": [ "cd1" ], "start_line_number": 590, "stop_line_number": 622, "value_type": "float" }, "place_hebergement": { "default_value": true, "definition_period": "month", "dtype": "bool_", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/ada.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Bénéficie d'une place dans un centre d'hébergement", "name": "place_hebergement", "referring_variables": [ "ada" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 38, "stop_line_number": 45, "value_type": "bool" }, "plafond_securite_sociale": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "prelevements_sociaux.pss.plafond_securite_sociale_mensuel" ], "start_line_number": 917, "stop_line_number": 933, "variables": [ "nombre_jours_calendaires", "quotite_de_travail" ] } }, "json_type": "number", "label": "Plafond de la securite sociale", "name": "plafond_securite_sociale", "referring_variables": [ "agff_employeur", "arrco_employeur", "arrco_salarie", "ati_atiacl", "contribution_equilibre_technique_employeur", "contribution_equilibre_technique_salarie", "contribution_exceptionnelle_solidarite", "crds_salaire", "csg_deductible_salaire", "csg_imposable_salaire", "exoneration_cotisations_employeur_jei", "exoneration_cotisations_employeur_stagiaire", "exoneration_cotisations_salarie_stagiaire", "fonds_emploi_hospitalier", "ircantec_employeur", "ircantec_salarie", "prevoyance_obligatoire_cadre" ], "set_input": "set_input_divide_by_period", "start_line_number": 909, "stop_line_number": 933, "value_type": "float" }, "plafond_taxe_habitation": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2017-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxation_indirecte.taxe_habitation.plafonnement.abattement_rfr.autres_demi_parts_supp", "taxation_indirecte.taxe_habitation.plafonnement.abattement_rfr.premiere_part", "taxation_indirecte.taxe_habitation.plafonnement.abattement_rfr.quatre_premieres_demi_parts_supp", "taxation_indirecte.taxe_habitation.plafonnement.taux_plafonnement_revenu" ], "start_line_number": 288, "stop_line_number": 297, "variables": [ "nbptr", "plafond_taxe_habitation_eligibilite", "rfr" ] }, "2020-01-01": null }, "json_type": "number", "label": "Plafond de la taxe d'habitation en fonction du revenu fiscal de référence", "last_review": "2020-01-01", "name": "plafond_taxe_habitation", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006312070&dateTexte=&categorieLien=cid" } ] }, "referring_variables": [ "degrevement_plafonnement_taxe_habitation" ], "start_line_number": 280, "stop_line_number": 297, "value_type": "float" }, "plafond_taxe_habitation_eligibilite": { "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "menage", "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "formulas": { "2017-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/taxe_habitation/taxe_habitation.py", "parameters": [ "taxation_indirecte.taxe_habitation.plafonnement.plaf_rfr.autres_demi_parts_supp", "taxation_indirecte.taxe_habitation.plafonnement.plaf_rfr.premiere_demi_part_supp", "taxation_indirecte.taxe_habitation.plafonnement.plaf_rfr.premiere_part" ], "start_line_number": 268, "stop_line_number": 278, "variables": [ "isf_ifi", "nbptr", "rfr" ] }, "2020-01-01": null }, "is_period_size_independent": true, "json_type": "boolean", "label": "Eligibilité au plafond de la taxe d'habitation en fonction du revenu fiscal de référence", "last_review": "2020-01-01", "name": "plafond_taxe_habitation_eligibilite", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006312070&dateTexte=&categorieLien=cid" } ] }, "referring_variables": [ "degrevement_plafonnement_taxe_habitation", "plafond_taxe_habitation" ], "start_line_number": 260, "stop_line_number": 278, "value_type": "bool" }, "plus_haut_diplome_date_obtention": { "default_value": "9999-12-31", "definition_period": "month", "dtype": "datetime64[D]", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "is_period_size_independent": true, "json_type": "string", "label": "Date d'obtention du diplôme de plus haut niveau", "name": "plus_haut_diplome_date_obtention", "referring_variables": [ "aide_jeunes_diplomes_anciens_boursiers_eligibilite" ], "start_line_number": 63, "stop_line_number": 69, "value_type": "date" }, "plus_haut_diplome_niveau": { "default_value": "non_renseigne", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/caracteristiques_socio_demographiques/demographie.py", "is_period_size_independent": true, "json_type": "string", "label": "Plus haut niveau de diplôme obtenu", "name": "plus_haut_diplome_niveau", "possible_values": { "niveau_1": "Niveau 1 - École maternelle", "niveau_2": "Niveau 2 - École élémentaire", "niveau_3": "Niveau 3 - CAP, DNP, CFG", "niveau_4": "Niveau 4 - Baccalauréat", "niveau_5": "Niveau 5 - Bac+2 BTS, CPGE", "niveau_6": "Niveau 6 - Bac+3 Licence, BUT", "niveau_7": "Niveau 7 - Bac+5 Master", "niveau_8": "Niveau 8 - Bac+8 Doctorat", "non_renseigne": "Non renseigné" }, "referring_variables": [ "aide_jeunes_diplomes_anciens_boursiers_eligibilite" ], "start_line_number": 54, "stop_line_number": 61, "value_type": "Enum" }, "plus_values_base_large": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nLa CSG sur plus-values n'est pas calculée sur toutes les plus-values : cf. docstring de la variable v1_assiette_csg_plus_values\nDonc, il existe certaines plus-values pour lesquelles on calcul l'impôt sur le revenu (imposition au barème ou forfaitaire),\nmais pour lesquelles on n'a pas de prélèvements sociaux\nCette variable est l'assiette de plus-values pour lesquelles au moins un prélèvement est calculé. On l'utilise dans le\ncalcul du revenu disponible, afin de n'oublier aucun revenu. Elle vaut la somme de assiette_csg_plus_values et rfr_plus_values_hors_rni,\noù l'on enlève les cases communes entre ces deux variables, et où l'on ajoute les variables présentes dans 'revenu_categoriel_plus_values', mais pas présente\ndans assiette_csg_plus_values\nAttention, on n'ajoute pas en revanche 3SA car de notre compréhension, il s'agit de plus-values qui avaient bénéficié\nde reports d'imposition, report qui a expiré. Ce qui veut dire que ces revenus n'avaient pas été imposés lors de leur\nréalisation (ils le sont maintenant), mais avaient été comptés dans le RFR. Donc, il s'agit de revenus qui ne font pas parti\ndu revenu courant de cette année.\nAttention : pour les variables de 'revenu_categoriel_plus_values' ajoutées, elles peuvent représenter des montants nets, alors qu'il faudrait le brut. Améliorer ce point\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 150, "stop_line_number": 180, "variables": [ "assiette_csg_plus_values", "f3vg", "f3vt", "f3vz", "f3we", "rfr_plus_values_hors_rni", "rpns_pvce" ] }, "2013-01-01": { "documentation": "\nCf. docstring période précédente\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 181, "stop_line_number": 202, "variables": [ "assiette_csg_plus_values", "f3vl", "f3vt", "f3vz", "f3wb", "f3we", "rfr_plus_values_hors_rni", "rpns_pvce" ] }, "2014-01-01": { "documentation": "\nCf. docstring période précédente\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 203, "stop_line_number": 223, "variables": [ "assiette_csg_plus_values", "f3vt", "f3vz", "f3wb", "f3we", "rfr_plus_values_hors_rni", "rpns_pvce" ] }, "2017-01-01": { "documentation": "\nCf. docstring période précédente\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 224, "stop_line_number": 245, "variables": [ "assiette_csg_plus_values", "f3pi", "f3vt", "f3vz", "f3wb", "f3we", "rfr_plus_values_hors_rni", "rpns_pvce" ] }, "2018-01-01": { "documentation": "\nCf. docstring période précédente\nPour 2018 et 2019, assiette_csg_plus_values est inclus dans rfr_plus_values_hors_rni\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 246, "stop_line_number": 257, "variables": [ "f3wb", "rfr_plus_values_hors_rni" ] } }, "json_type": "number", "label": "Montant des plus-values utilisé pour le montant total de revenus du capital", "last_review": "2018-01-01", "name": "plus_values_base_large", "referring_variables": [ "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_et_produits_plafonnement_isf_ifi", "revenus_nets_du_capital" ], "start_line_number": 144, "stop_line_number": 257, "unit": "currency", "value_type": "float" }, "plus_values_prelevement_forfaitaire_unique_ir": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "formulas": { "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "start_line_number": 133, "stop_line_number": 141, "variables": [ "f3sb", "f3tj", "f3ua", "f3va", "f3vg" ] }, "2019-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "start_line_number": 142, "stop_line_number": 153, "variables": [ "f3an", "f3sb", "f3tj", "f3tk", "f3ua", "f3va", "f3vg", "f3vt" ] } }, "json_type": "number", "label": "Plus-values soumises au prélèvement forfaitaire unique (partie impôt sur le revenu)", "last_review": "2019-01-01", "name": "plus_values_prelevement_forfaitaire_unique_ir", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000036377422/" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "prelevement_forfaitaire_unique_ir_hors_assurance_vie_epargne_solidaire_etats_non_cooperatifs", "rev_coll" ], "start_line_number": 126, "stop_line_number": 153, "unit": "currency", "value_type": "float" }, "pole_emploi_categorie_demandeur_emploi": { "default_value": "pas_de_categorie", "definition_period": "month", "dtype": "int16", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "is_period_size_independent": true, "json_type": "string", "label": "Le classement des demandeurs d’emploi dans les différentes catégories d’inscription à Pôle Emploi", "name": "pole_emploi_categorie_demandeur_emploi", "possible_values": { "categorie_1": "Catégorie 1 - Personnes sans emploi, immédiatement disponibles en recherche de CDI plein temps.", "categorie_2": "Catégorie 2 - Personnes sans emploi, immédiatement disponibles en recherche de CDI à temps partiel.", "categorie_3": "Catégorie 3 - Personnes sans emploi, immédiatement disponibles en recherche de CDD.", "categorie_4": "Catégorie 4 - Personnes sans emploi, non immédiatement disponibles et à la recherche d’un emploi.", "categorie_5": "Catégorie 5 - Personnes non immédiatement disponibles, parce que titulaires d'un ou de plusieurs emplois, et à la recherche d'un autre emploi.", "categorie_6": "Catégorie 6 - Personnes non immédiatement disponibles, en recherche d'un autre emploi en CDI à plein temps.", "categorie_7": "Catégorie 7 - Personnes non immédiatement disponibles, en recherche d'un autre emploi en CDI à temps partiel.", "categorie_8": "Catégorie 8 - Personnes non immédiatement disponibles, en recherche d'un autre emploi en CDD.", "pas_de_categorie": "Aucune catégorie" }, "reference": { "0001-01-01": [ { "href": 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Elle serait calculée au moment de l'irpp,\n d'où le fait de l'inclure dans la variable IRPP.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/prelevement_forfaitaire_liberatoire.py", "parameters": [ "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_4_a_8_ans", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_8_ans_et_produits_apres_1998", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.apres_le_1_1_90.duree_moins_de_4_ans", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.avec_anonymat", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.entre_1_1_83_et_31_12_89.six_ans_produits_apres_98", "taxation_capital.prelevement_forfaitaire.liberatoire_assurance_vie.bons_contrats_placements.produits_vers_etats_non_cooperatifs", "taxation_capital.prelevement_forfaitaire.liberatoire_taux_fixe.produits_epargne_solidaire_partage" ], "start_line_number": 79, "stop_line_number": 121, "variables": [ "assurance_vie_pl_anonyme", "assurance_vie_pl_non_anonyme_4_8_ans_depuis1990", "assurance_vie_pl_non_anonyme_moins4ans_depuis1990", "assurance_vie_pl_non_anonyme_plus6ans_avant1990", "assurance_vie_pl_non_anonyme_plus8ans_depuis1990", "produit_epargne_solidaire", "produit_etats_non_cooperatif" ] } }, "json_type": "number", "label": "Prelèvement forfaitaire libératoire sur les revenus du capital", "last_review": "2013-01-01", "name": "prelevement_forfaitaire_liberatoire", "reference": { "0001-01-01": [ { "title": "art. 125-0 A du Code Général des Impôts" } ] }, "referring_variables": [ "bouclier_imp_gen", "impots_directs", "total_impots_plafonnement_isf_ifi" ], "start_line_number": 42, "stop_line_number": 121, "unit": "currency", "ux_name": "Prélèv. libératoire revenus du capital", "value_type": "float" }, "prelevement_forfaitaire_non_liberatoire": { "default_value": 0, "definition_period": "year", "description": { "2021-07-27": [ { "href": "https://www.impots.gouv.fr/portail/particulier/les-revenus-mobiliers", "note": "Dans le cas où la personne a fait le choix d'une imposition de ses revenus de placements financiers au barème progressif (et non au PFU), un prélèvement forfaitaire obligatoire mais non libératoire est effectué par l'établissement payeur, au moment du versement, sauf cas de dispense. 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Ce prélèvement est non-libératoire : il\ncorrespond à un acompte d'IRPP, qui est donc déduit de l'impôt dû au moment du calcul de\nl'impôt final après déclaration des revenus\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/credits_impot.py", "start_line_number": 865, "stop_line_number": 877, "variables": [ "f2ck" ] } }, "json_type": "number", "label": "Prélèvement forfaitaire non libératoire sur les revenus du capital", "last_review": "2013-01-01", "name": "prelevement_forfaitaire_non_liberatoire", "referring_variables": [ "acomptes_ir" ], "start_line_number": 859, "stop_line_number": 877, "unit": "currency", "ux_name": "Prélèv. non libératoire", "value_type": "float" }, "prelevement_forfaitaire_unique_ir": { "default_value": 0, "definition_period": "year", "description": { "2021-09-02": [ { "href": "https://www.economie.gouv.fr/particuliers/prelevement-forfaitaire-unique-pfu", "note": "Les revenus de placements financiers font l'objet d'un prélèvement forfaitaire unique (PFU), sauf si l'individu a opté pour une taxation au barème progressif de l'impôt sur le revenu. 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"name": "prelevements_sociaux_menage", "start_line_number": 480, "stop_line_number": 500, "value_type": "float" }, "prelevements_sociaux_revenus_capital": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "formulas": { "0001-01-01": { "documentation": "\nAttention : Pour les années avant 2013, cette formule n'est pas entièrement correcte car le taux de la CSG n'était pas unique (distinction revenus du patrimoine et revenus de placement)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/capital.py", "start_line_number": 415, "stop_line_number": 424, "variables": [ "crds_revenus_capital", "csg_revenus_capital", "prelevements_sociaux_revenus_capital_hors_csg_crds" ] } }, "json_type": "number", "label": "Prélèvements sociaux sur les revenus du capital", "name": 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ressource individuelle des prestations familiales", "name": "prestations_familiales_base_ressources_individu", "referring_variables": [ "al_nb_personnes_a_charge", "cf_base_ressources_individu", "prestations_familiales_base_ressources" ], "set_input": "set_input_divide_by_period", "start_line_number": 61, "stop_line_number": 81, "unit": "currency", "value_type": "float" }, "prestations_familiales_enfant_a_charge": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/prestations_familiales/base_ressource.py", "parameters": [ "prestations_sociales.prestations_familiales.def_pac.enfants.age_intermediaire", "prestations_sociales.prestations_familiales.def_pac.enfants.age_limite", "prestations_sociales.prestations_familiales.def_pac.enfants.age_minimal" ], "start_line_number": 38, "stop_line_number": 59, "variables": [ "age", "autonomie_financiere", "est_enfant_dans_famille", "rempli_obligation_scolaire" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Enfant considéré à charge au sens des prestations familiales", "name": "prestations_familiales_enfant_a_charge", "referring_variables": [ "af_age_aine", "af_coeff_garde_alternee", "af_majoration_enfant", "af_nbenf", "prestations_familiales_base_ressources" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 31, "stop_line_number": 59, "unit": "currency", "value_type": "bool" }, "prestations_sociales": { "default_value": 0, "definition_period": "year", "description": { "2021-09-07": [ { "href": "https://www.insee.fr/fr/metadonnees/definition/c1562", "note": "Les prestations sociales (ou transferts sociaux) sont des transferts versés (en espèces ou en nature) à des individus ou à des familles afin de réduire la charge financière que représente la protection contre divers 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"cmu_base_ressources_individu", "covid_aide_exceptionnelle_famille_montant", "ppa_ressources_hors_activite_individu", "rsa_base_ressources_individu", "visale_base_ressources_individuelle" ], "set_input": "set_input_divide_by_period", "start_line_number": 53, "stop_line_number": 59, "value_type": "float" }, "primes_fonction_publique": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/particuliers/vosdroits/F465", "note": "La rémunération d'un agent public comprend des primes et indemnités qui constituent le régime indemnitaire. Le régime indemnitaire de la fonction publique d'État, qui tient compte des fonctions, des sujétions, de l'expertise et de l'engagement professionnel (Rifseep), est le régime indemnitaire de référence. Il sert aussi de référence aux régimes indemnitaires de la plupart des cadres d'emplois territoriaux. Dans la fonction publique hospitalière, les primes et indemnités applicables sont fixées par décret.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/salarie.py", "start_line_number": 903, "stop_line_number": 916, "variables": [ "categorie_salarie", "traitement_indiciaire_brut" ] } }, "input": true, "json_type": "number", "label": "Régime indemnitaire dans la fonction publique : Rifseep ou autres primes", "name": "primes_fonction_publique", "reference": { "0001-01-01": [ { "href": "http://vosdroits.service-public.fr/particuliers/F465.xhtml" } ] }, "referring_variables": [ "assiette_cotisations_sociales_prive", "assiette_csg_abattue", "contribution_exceptionnelle_solidarite", "rafp_employeur", "rafp_salarie", "salaire_imposable", "salaire_super_brut_hors_allegements" ], "set_input": 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"start_line_number": 1397, "stop_line_number": 1405, "variables": [ "f2ch", "f2dh", "maries_ou_pacses" ] } }, "json_type": "number", "label": "Prélèvement libératoire à restituer (case 2DH)", "last_review": "2002-01-01", "name": "prlire", "referring_variables": [ "credits_impot" ], "start_line_number": 1391, "stop_line_number": 1405, "value_type": "float" }, "produit_epargne_solidaire": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/variables_communes.py", "json_type": "number", "label": "Produit d'épargne solidaire", "name": "produit_epargne_solidaire", "referring_variables": [ "f2ee", "prelevement_forfaitaire_liberatoire", "prelevement_forfaitaire_unique_ir_hors_assurance_vie_epargne_solidaire_etats_non_cooperatifs" ], "start_line_number": 9, "stop_line_number": 14, "unit": "currency", "value_type": "float" }, "produit_etats_non_cooperatif": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/variables_communes.py", "json_type": "number", "label": "Produits de placement à revenus fixe ou de contrats de capitalisation et d'assurance-vie versés à un bénéficiaire résidant dans un état non-coopératif", "name": "produit_etats_non_cooperatif", "referring_variables": [ "f2ee", "prelevement_forfaitaire_liberatoire", "prelevement_forfaitaire_unique_ir_hors_assurance_vie_epargne_solidaire_etats_non_cooperatifs" ], "start_line_number": 16, "stop_line_number": 21, "unit": "currency", "value_type": "float" }, "professionnalisation": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": 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"openfisca_france/model/caracteristiques_socio_demographiques/logement.py", "is_period_size_independent": true, "json_type": "boolean", "label": "Le propriétaire du logement a un lien de parenté avec la personne de référence ou son conjoint", "name": "proprietaire_proche_famille", "referring_variables": [ "alf", "als" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 55, "stop_line_number": 61, "value_type": "bool" }, "psa": { "calculate_output": "calculate_output_add", "default_value": 0, "definition_period": "month", "description": { "0001-01-01": [ { "note": "Ce dispositif est obsolète depuis 2009.", "title": "openfisca" } ] }, "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/anciens_ms.py", "formulas": { "2009-04-01": { "documentation": "\nPrime de solidarité active (exceptionnelle, 200€ versés une fois en avril 2009)\nVersement en avril 2009 d’une prime de solidarité active (Psa) aux familles modestes qui 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990, "unit": "currency", "value_type": "float" }, "revenu_categoriel_capital": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2002-01-01": { "documentation": "\nRevenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "impot_revenu.calcul_revenus_imposables.rvcm.abatmob", "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "start_line_number": 650, "stop_line_number": 693, "variables": [ "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2gr", "f2tr", "f2ts", "maries_ou_pacses" ] }, "2005-01-01": { "documentation": "\nRevenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "impot_revenu.calcul_revenus_imposables.rvcm.abatmob", "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "start_line_number": 694, "stop_line_number": 730, "variables": [ "deficit_rcm", "f2ca", "f2ch", "f2da", "f2dc", "f2fu", "f2go", "f2gr", "f2tr", "f2ts", "maries_ou_pacses" ] }, "2013-01-01": { "documentation": "\nRevenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "start_line_number": 731, "stop_line_number": 756, "variables": [ "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "maries_ou_pacses" ] }, "2016-01-01": { "documentation": "\nRevenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "start_line_number": 757, "stop_line_number": 784, "variables": [ "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt_2016", "f2tu_2016", "maries_ou_pacses" ] }, "2017-01-01": { "documentation": "\nRevenus des valeurs et capitaux mobiliers\nSeule différence avec la formule précédente :\n On enlève la case 2TU. En 2016, 2TT contient les intérêts avant pertes\n et 2TU les pertes déductibles des intérêts inscrits en 2TT (si le montant en 2TU est > à celui en 2TT,\n la perte excédentaire est reportable sur les cinq années suivantes). En 2017, 2TT contient les intérêts\n après déduction des pertes. 2TU, et aussi 2TV, contiennent des pertes excéndentaires à reporter.\n Sources :\n - Brochure pratique de l'IR 2018 sur revenus 2017 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2018/files/assets/common/downloads/Brochure%20IR%202018.pdf\n - Brochure pratique de l'IR 2017 sur revenus 2016 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2017/files/assets/common/downloads/publication.pdf\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "start_line_number": 785, "stop_line_number": 819, "variables": [ "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt", "maries_ou_pacses" ] }, "2018-01-01": { "documentation": "\nRevenus des valeurs et capitaux mobiliers\n\nNB : La mise en place du PFU supprime la taxation au barème de la plupart des revenus des valeurs et capitaux mobiliers.\nCes revenus sortent donc de la variable `revenu_categoriel_capital` et entrent dans la variable `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie" ], "start_line_number": 820, "stop_line_number": 840, "variables": [ "deficit_rcm", "f2ch", "f2yy", "maries_ou_pacses" ] } }, "json_type": "number", "label": "Revenu catégoriel - Capitaux", "last_review": "2018-01-01", "name": "revenu_categoriel_capital", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "rev_coll", "revenu_categoriel", "rvcm_plus_abat" ], "start_line_number": 643, "stop_line_number": 840, "unit": "currency", "value_type": "float" }, "revenu_categoriel_foncier": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "documentation": "\nRevenus fonciers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.microfoncier.max", "impot_revenu.calcul_revenus_imposables.rpns.micro.microfoncier.taux" ], "start_line_number": 910, "stop_line_number": 942, "variables": [ "f4ba", "f4bb", "f4bc", "f4bd", "f4be" ] } }, "json_type": "number", "label": "Revenu catégoriel - Foncier", "name": "revenu_categoriel_foncier", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_revenus_capital", "rev_coll", "revenu_categoriel", "revenus_et_produits_plafonnement_isf_ifi", "revenus_locatifs" ], "start_line_number": 903, "stop_line_number": 942, "unit": "currency", "value_type": "float" }, "revenu_categoriel_non_salarial": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.cga_taux2" ], "start_line_number": 951, "stop_line_number": 970, "variables": [ "defacc", "defmeu", "defncn", "defrag", "nbnc_pvce", "rpns_imposables" ] } }, "json_type": "number", "label": "Revenu catégoriel - Revenus personnels non salariés", "name": "revenu_categoriel_non_salarial", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "revenu_categoriel" ], "start_line_number": 944, "stop_line_number": 970, "unit": "currency", "value_type": "float" }, "revenu_categoriel_plus_values": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2013-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 580, "stop_line_number": 587, "variables": [ "f3sb", "f3vg", "f3vl", "f3wb" ] }, "2014-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 588, "stop_line_number": 594, "variables": [ "f3sb", "f3vg", "f3wb" ] }, "2017-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 595, "stop_line_number": 602, "variables": [ "f3sb", "f3ua", "f3vg", "f3wb" ] }, "2018-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 603, "stop_line_number": 607, "variables": [ "f3wb" ] } }, "json_type": "number", "label": "Revenu catégoriel - Plus-values", "last_review": "2018-01-01", "name": "revenu_categoriel_plus_values", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "rev_coll", "revenu_categoriel" ], "start_line_number": 573, "stop_line_number": 607, "unit": "currency", "value_type": "float" }, "revenu_categoriel_tspr": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 616, "stop_line_number": 623, "variables": [ "indu_plaf_abat_pen", "traitements_salaires_pensions_rentes" ] } }, "json_type": "number", "label": "Revenu catégoriel - Traitements, salaires, pensions et rentes", "name": "revenu_categoriel_tspr", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "revenu_categoriel" ], "start_line_number": 609, "stop_line_number": 623, "unit": "currency", "value_type": "float" }, "revenu_disponible": { "default_value": 0, "definition_period": "year", "description": { "2022-03-09": [ { "href": "https://www.insee.fr/fr/metadonnees/definition/c1458", "note": "Selon l'Insee, « le revenu disponible est le revenu à la disposition du ménage pour consommer et épargner. Il comprend les revenus d’activité nets des cotisations sociales, les indemnités de chômage, les retraites et pensions, les revenus du patrimoine (fonciers et financiers) et les autres prestations sociales perçues, nets des impôts directs. »", "title": "Définition Insee.fr" } ] }, "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 53, "stop_line_number": 79, "variables": [ "impots_directs", "pensions_nettes", "ppe", "prestations_sociales", "revenus_nets_du_capital", "revenus_nets_du_travail" ] } }, "json_type": "number", "label": "Revenu disponible du ménage", "name": "revenu_disponible", "reference": { "0001-01-01": [ { "href": "http://fr.wikipedia.org/wiki/Revenu_disponible" } ] }, "referring_variables": [ "niveau_de_vie" ], "start_line_number": 46, "stop_line_number": 79, "unit": "currency", "value_type": "float" }, "revenus_capital": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 536, "stop_line_number": 544, "variables": [ "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire" ] } }, "json_type": "number", "label": "Revenus du capital", "name": "revenus_capital", "referring_variables": [ "ass_base_ressources_individu", "ppa_ressources_hors_activite_individu", "rsa_base_ressources_patrimoine_individu" ], "set_input": "set_input_divide_by_period", "start_line_number": 529, "stop_line_number": 544, "value_type": "float" }, "revenus_capitaux_mobiliers_plus_values_bruts_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nRevenus bruts des capitaux mobiliers et plus-values du ménage :\navant tout abattement et prélèvement social\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 428, "stop_line_number": 457, "variables": [ "assurance_vie_ps_exoneree_irpp_pl", "interets_pel_moins_12_ans_cel", "plus_values_base_large", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire" ] } }, "json_type": "number", "label": "Revenus bruts des capitaux mobiliers et plus-values du ménage", "name": "revenus_capitaux_mobiliers_plus_values_bruts_menage", "referring_variables": [ "revenus_super_bruts_menage" ], "start_line_number": 422, "stop_line_number": 457, "unit": "currency", "value_type": "float" }, "revenus_capitaux_prelevement_bareme": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 429, "stop_line_number": 441, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2gr", "f2tr", "f2ts" ] }, "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 442, "stop_line_number": 453, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts" ] }, "2016-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 454, "stop_line_number": 466, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt_2016" ] }, "2017-01-01": { "documentation": "\nNote : à partir des revenus 2017, la case 2TT représente les intérêts des prêts participatifs nets des pertes à imputer,\ncontrairement à avant où il s'agissait des intérêts avant déduction des pertes. Donc, à partir de 2017, on a ici,\npar contrainte de la structure des cases de la déclaration des revenus, le montant net au lieu du montant brut.\n", "file_path": "openfisca_france/model/revenus/capital/financier.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues" ], "start_line_number": 467, "stop_line_number": 484, "variables": [ "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt" ] }, "2018-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 485, "stop_line_number": 491, "variables": [ "f2ch", "f2yy" ] } }, "json_type": "number", "label": "Revenus du capital imposés au barème (montants bruts)", "last_review": "2018-01-01", "name": "revenus_capitaux_prelevement_bareme", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/3775-PGP" } ] }, "referring_variables": [ "assiette_csg_revenus_capital", "revenus_capital", "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_et_produits_plafonnement_isf_ifi" ], "set_input": "set_input_divide_by_period", "start_line_number": 421, "stop_line_number": 491, "value_type": "float" }, "revenus_capitaux_prelevement_forfaitaire_unique_ir": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "formulas": { "2018-01-01": { "documentation": "\nNote : cette variable est définie à l'échelle du mois pour être en cohérence avec les variables qu'elle remplace\n (à savoir revenus_capitaux_prelevement_bareme et revenus_capitaux_prelevement_liberatoire)\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/prelevements_forfaitaires/ir_prelevement_forfaitaire_unique.py", "start_line_number": 109, "stop_line_number": 124, "variables": [ "assurance_vie_pfu_ir", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt" ] } }, "json_type": "number", "label": "Revenus des valeurs et capitaux mobiliers soumis au prélèvement forfaitaire unique (partie impôt sur le revenu)", "last_review": "2018-01-01", "name": "revenus_capitaux_prelevement_forfaitaire_unique_ir", "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_revenus_capital", "prelevement_forfaitaire_unique_ir_hors_assurance_vie_epargne_solidaire_etats_non_cooperatifs", "rev_coll", "revenus_capital", "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_et_produits_plafonnement_isf_ifi", "rfr" ], "set_input": "set_input_divide_by_period", "start_line_number": 102, "stop_line_number": 124, "unit": "currency", "value_type": "float" }, "revenus_capitaux_prelevement_liberatoire": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/revenus/capital/financier.py", "formulas": { "2002-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 501, "stop_line_number": 506, "variables": [ "f2dh", "f2ee" ] }, "2008-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 507, "stop_line_number": 513, "variables": [ "f2da", "f2dh", "f2ee" ] }, "2013-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 514, "stop_line_number": 520, "variables": [ "f2dh", "f2ee", "f2fa" ] }, "2018-01-01": { "file_path": "openfisca_france/model/revenus/capital/financier.py", "start_line_number": 521, "stop_line_number": 527, "variables": [ "f2dh", "f2ee", "f2xx" ] } }, "json_type": "number", "label": "Revenu du capital imposé au prélèvement libératoire (montants bruts)", "last_review": "2018-01-01", "name": "revenus_capitaux_prelevement_liberatoire", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/3817-PGP" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "assiette_csg_revenus_capital", "bouclier_rev", "rev_coll", "revenus_capital", "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_et_produits_plafonnement_isf_ifi", "rfr" ], "set_input": "set_input_divide_by_period", "start_line_number": 493, "stop_line_number": 527, "unit": "currency", "value_type": "float" }, "revenus_et_produits_plafonnement_isf_ifi": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "formulas": { "0001-01-01": { "documentation": "\nVoir le formulaire 2041-ISF-FCP\nhttps://www.impots.gouv.fr/portail/formulaire/2041-isf-fcp/fiche-de-calcul-du-plafonnement-isf\nPoints à améliorer : revenus de l'étranger et revenus exonérés\n", "file_path": "openfisca_france/model/prelevements_obligatoires/isf.py", "parameters": [ "marche_travail.epargne.livret_a.taux" ], "start_line_number": 605, "stop_line_number": 658, "variables": [ "assurance_vie_ps_exoneree_irpp_pl", "interets_pel_moins_12_ans_cel", "livret_a", "plus_values_base_large", "rag", "rente_viagere_titre_onereux_net", "revenu_assimile_pension_apres_abattements", "revenu_assimile_salaire_apres_abattements", "revenu_categoriel_foncier", "revenus_capitaux_prelevement_bareme", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire", "ric", "rpns_exon", "rpns_pvct" ] } }, "json_type": "number", "label": "Revenus et produits perçus, utilisés pour calculer le montant du plafonnement de l'ISF", "name": "revenus_et_produits_plafonnement_isf_ifi", "referring_variables": [ "isf_ifi_apres_plaf" ], "start_line_number": 599, "stop_line_number": 658, "value_type": "float" }, "revenus_fonciers_bruts_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "2013-01-01": { "documentation": "\nIl s'agit des bénéfices (ou déficits) fonciers de l'année courante,\nsans abattement. Il s'agit d'une notion davantage économique.\nCette variable n'est relative qu'à l'activité foncière de l'année.\nC'est pourquoi on ne prend pas en compte la case 4BD, qui\ncorrespond à des déficits des années antérieures non encore imputés\nau titre de l'impôt sur le revenu\nFormule vérifiée pour les feuilles d'impôts à partir des revenus 2013,\nd'où le fait que la formule commence à cette date-là\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 314, "stop_line_number": 336, "variables": [ "f4ba", "f4bb", "f4bc", "f4be" ] } }, "json_type": "number", "label": "Revenus fonciers du ménage après déficits mais avant abattements", "last_review": "2013-01-01", "name": "revenus_fonciers_bruts_menage", "referring_variables": [ "revenus_super_bruts_menage" ], "start_line_number": 308, "stop_line_number": 336, "unit": "currency", "value_type": "float" }, "revenus_locatifs": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "formulas": { "0001-01-01": { "documentation": "\nRevenus locatifs utilisés pour les bases ressources des minima sociaux\nSi cette variable n'est pas renseignée, on prend les revenus fonciers catégoriels de la section 4 de la déclaration 2042\nNéanmoins, selon la législation, le concept de revenus locatifs pour ces bases ressources peut être plus large, notamment\npour les indépendants (exemple : case 5ND du formulaire 2042-C-PRO). Ce point reste à améliorer.\n", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "start_line_number": 122, "stop_line_number": 132, "variables": [ "revenu_categoriel_foncier" ] } }, "json_type": "number", "label": "Revenus locatifs", "name": "revenus_locatifs", "referring_variables": [ "ass_base_ressources_individu", "ppa_ressources_hors_activite_individu", "rsa_base_ressources_patrimoine_individu" ], "set_input": "set_input_divide_by_period", "start_line_number": 115, "stop_line_number": 132, "value_type": "float" }, "revenus_nets_du_capital": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nAttention : les formules des calculs des prélèvements sociaux sur revenus du capital avant 2013 n'ont pas été verifiées et sont susceptibles de contenir des erreurs\nNote : On part de l'assiette CSG sur les revenus du capital (avec base élargie pour les plus-values), à partir de\nlaquelle on fait les deux modifications ci-dessous :\n (1) On enlève les rentes viagères à titre onéreux, qui sont dans cette\n assiette CSG, mais sont déjà dans la variable pensions_nettes pour\n le calcul du revenu disponible. De plus, le concept de rente foncière\n retenu dans cette assiette était le montant après abattement, n'ayant\n pas de fondement économique\n Par conséquent, vu qu'on retranche la CSG sur les revenus du capital,\n qui contient dans sa base les rentes viagèes à titre onéreux, cette variable\n peut être négative\n (2) On change de concept de plus-values (cf. docstring de la variable plus_values_base_large pour mieux comprendre)\nCette variable est définie au niveau individuel : on projette les revenus du foyer fiscal\nsur le déclarant principal\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 266, "stop_line_number": 306, "variables": [ "assiette_csg_plus_values", "assiette_csg_revenus_capital", "plus_values_base_large", "prelevements_sociaux_revenus_capital", "rente_viagere_titre_onereux_net" ] } }, "json_type": "number", "label": "Revenus du capital nets de prélèvements sociaux", "name": "revenus_nets_du_capital", "reference": { "0001-01-01": [ { "href": "http://fr.wikipedia.org/wiki/Revenu#Revenu_du_Capital" } ] }, "referring_variables": [ "revenu_disponible" ], "start_line_number": 259, "stop_line_number": 306, "unit": "currency", "ux_name": "Revenus capital nets de prélèvements sociaux", "value_type": "float" }, "revenus_nets_du_travail": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 100, "stop_line_number": 113, "variables": [ "crds_non_salarie", "csg_imposable_non_salarie", "rpns_imposables", "salaire_net" ] } }, "json_type": "number", "label": "Revenus nets du travail salarié et non-salarié", "name": "revenus_nets_du_travail", "reference": { "0001-01-01": [ { "href": "http://fr.wikipedia.org/wiki/Revenu_du_travail" } ] }, "referring_variables": [ "revenu_disponible" ], "start_line_number": 93, "stop_line_number": 113, "unit": "currency", "value_type": "float" }, "revenus_remplacement_pensions_bruts_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nRevenus de remplacement et pensions bruts du ménage : avant CSG et CRDS\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 388, "stop_line_number": 420, "variables": [ "casa", "crds_chomage", "crds_retraite", "csg_deductible_chomage", "csg_deductible_retraite", "csg_imposable_chomage", "csg_imposable_retraite", "pensions_nettes" ] } }, "json_type": "number", "label": "Revenus de remplacement et pensions bruts du ménage", "name": "revenus_remplacement_pensions_bruts_menage", "referring_variables": [ "revenus_super_bruts_menage" ], "start_line_number": 382, "stop_line_number": 420, "unit": "currency", "value_type": "float" }, "revenus_stage_formation_pro": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "number", "label": "Revenus de stage de formation professionnelle", "name": "revenus_stage_formation_pro", "referring_variables": [ "aah_base_ressources_activite_eval_trimestrielle", "asi_aspa_base_ressources_individu", "cmu_base_ressources_individu", "contrat_engagement_jeune_eligibilite_ressources", "garantie_jeunes_eligibilite_ressources", "garantie_jeunes_montant", "garantie_jeunes_neet", "ppa_revenu_activite_individu", "rsa_revenu_activite_individu", "visale_base_ressources_individuelle" ], "set_input": "set_input_divide_by_period", "start_line_number": 14, "stop_line_number": 20, "value_type": "float" }, "revenus_super_bruts_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/mesures.py", "start_line_number": 465, "stop_line_number": 478, "variables": [ "revenus_capitaux_mobiliers_plus_values_bruts_menage", "revenus_fonciers_bruts_menage", "revenus_remplacement_pensions_bruts_menage", "revenus_travail_super_bruts_menage" ] } }, "json_type": "number", "label": "Revenus super bruts du ménage", "name": "revenus_super_bruts_menage", "start_line_number": 459, "stop_line_number": 478, "unit": "currency", "value_type": "float" }, "revenus_travail_super_bruts_menage": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/mesures.py", "formulas": { "0001-01-01": { "documentation": "\nRevenus du travail super bruts du ménage :\navant CSG-CRDS, cotisations salariales et patronales\n", "file_path": "openfisca_france/model/mesures.py", "start_line_number": 344, "stop_line_number": 380, "variables": [ "cotisations_employeur", "cotisations_non_salarie", "cotisations_salariales", "crds_salaire", "csg_deductible_non_salarie", "csg_deductible_salaire", "csg_imposable_salaire", "rpns_imposables", "salaire_net" ] } }, "json_type": "number", "label": "Revenus du travail super bruts du ménage", "name": "revenus_travail_super_bruts_menage", "referring_variables": [ "revenus_super_bruts_menage" ], "start_line_number": 338, "stop_line_number": 380, "unit": "currency", "value_type": "float" }, "revimpres": { "cerfa_field": { "0": "5HY", "1": "5IY", "2": "5JY" }, "default_value": 0, "definition_period": "year", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "integer", "label": "Revenus nets à imposer aux prélèvements sociaux", "name": "revimpres", "referring_variables": [ "rpns_imposables" ], "start_line_number": 1513, "stop_line_number": 1522, "unit": "currency", "value_type": "int" }, "rfr": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "documentation": "\nRevenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2249, "stop_line_number": 2277, "variables": [ "abattements_plus_values", "f2dm", "microentreprise", "revenus_capitaux_prelevement_forfaitaire_unique_ir", "revenus_capitaux_prelevement_liberatoire", "rfr_cd", "rfr_plus_values_hors_rni", "rfr_rvcm_abattements_a_reintegrer", "rni", "rpns_exon", "rpns_info" ] } }, "json_type": "number", "label": "Revenu fiscal de référence", "name": "rfr", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/5934-PGP.html?identifiant=BOI-IF-TH-10-50-30-20-20121127#5934-PGP_Calcul_du_revenu_fiscal_de__40" } ] }, "referring_variables": [ "aide_permis_pro_btp", "base_ressources_apa", "bourse_college_echelon", "bourse_lycee_echelon", "bourse_lycee_nombre_parts", "casa", "cehr", "cheque_energie_montant", "condition_rfr_exoneration_th", "crds_chomage", "crds_retraite", "csg_deductible_chomage", "csg_deductible_retraite", "csg_imposable_chomage", "csg_imposable_retraite", "degrevement_office_taxe_habitation", "depart1825_eligibilite", "eligibilite_anah", "jeunes_ind", "livret_epargne_populaire_eligibilite", "logement_social_eligible", "plafond_taxe_habitation", "plafond_taxe_habitation_eligibilite", "ppe_elig", "quaenv", "reduction_impot_exceptionnelle", "reduction_ss_condition_revenus" ], "start_line_number": 2242, "stop_line_number": 2277, "value_type": "float" }, "rfr_cd": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "start_line_number": 373, "stop_line_number": 378, "variables": [ "cd_eparet", "cd_sofipe" ] }, "2007-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/charges_deductibles.py", "start_line_number": 379, "stop_line_number": 383, "variables": [ "cd_eparet" ] } }, "json_type": "number", "label": "Charges déductibles entrant dans le revenus fiscal de référence", "last_review": "2007-01-01", "name": "rfr_cd", "reference": { "0001-01-01": [ { "title": "Article 1417 du Code Général des Impôts - IV-1°-a)" } ] }, "referring_variables": [ "rfr" ], "start_line_number": 366, "stop_line_number": 383, "unit": "currency", "value_type": "float" }, "rfr_plus_values_hors_rni": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2011-01-01": { "documentation": "\nPlus-values 2011 entrant dans le calcul du revenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1908, "stop_line_number": 1929, "variables": [ "f3vc", "f3vd", "f3vf", "f3vg", "f3vi", "f3vl", "f3vm", "f3vp", "f3vy", "f3vz", "rpns_pvce" ] }, "2012-01-01": { "documentation": "\nPlus-values 2012 entrant dans le calcul du revenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1930, "stop_line_number": 1958, "variables": [ "f3sa_2012", "f3sj", "f3sk", "f3vc", "f3vd", "f3vf", "f3vg", "f3vi", "f3vl", "f3vm", "f3vp", "f3vt", "f3vy", "f3vz", "f3we", "rpns_pvce" ] }, "2013-01-01": { "documentation": "\nPlus-values 2013-2016 entrant dans le calcul du revenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1959, "stop_line_number": 1986, "variables": [ "f3sj", "f3sk", "f3vc", "f3vd", "f3vf", "f3vi", "f3vm", "f3vp", "f3vq", "f3vr", "f3vt", "f3vy", "f3vz", "f3we", "rpns_pvce" ] }, "2016-01-01": { "documentation": "\nPlus-values 2016 et + entrant dans le calcul du revenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1987, "stop_line_number": 2017, "variables": [ "f3sj", "f3sk", "f3tz", "f3vc", "f3vd", "f3vf", "f3vi", "f3vm", "f3vp", "f3vq", "f3vr", "f3vt", "f3vy", "f3vz", "f3we", "f3wi", "f3wj", "rpns_pvce" ] }, "2017-01-01": { "documentation": "\nPlus-values 2017 et + entrant dans le calcul du revenu fiscal de référence\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2018, "stop_line_number": 2049, "variables": [ "f3pi", "f3sj", "f3sk", "f3tz", "f3vc", "f3vd", "f3vf", "f3vi", "f3vm", "f3vp", "f3vq", "f3vr", "f3vt", "f3vy", "f3vz", "f3we", "f3wi", "f3wj", "rpns_pvce" ] }, "2018-01-01": { "documentation": "\nPlus-values réalisées sur année 2018 entrant dans le calcul du revenu fiscal de référence.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2050, "stop_line_number": 2081, "variables": [ "f3pi", "f3sj", "f3sk", "f3tj", "f3ua", "f3vc", "f3vd", "f3vf", "f3vg", "f3vi", "f3vm", "f3vq", "f3vr", "f3vt", "f3vz", "f3we", "f3wi", "f3wj", "rpns_pvce" ] }, "2019-01-01": { "documentation": "\nPlus-values 2019 et + entrant dans le calcul du revenu fiscal de référence.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 2082, "stop_line_number": 2114, "variables": [ "f3an", "f3pi", "f3sj", "f3sk", "f3tj", "f3ua", "f3vc", "f3vd", "f3vf", "f3vg", "f3vi", "f3vm", "f3vq", "f3vr", "f3vt", "f3vz", "f3we", "f3wi", "f3wj", "rpns_pvce" ] } }, "json_type": "number", "label": "Plus-values hors RNI entrant dans le calcul du revenu fiscal de référence (PV au barème, PV éxonérées ..)", "last_review": "2019-01-01", "name": "rfr_plus_values_hors_rni", "referring_variables": [ "plus_values_base_large", "rfr" ], "start_line_number": 1902, "stop_line_number": 2114, "unit": "currency", "value_type": "float" }, "rfr_rvcm_abattements_a_reintegrer": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abatmob", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "start_line_number": 848, "stop_line_number": 872, "variables": [ "f2ca", "f2da", "f2dc", "f2fu", "f2gr", "f2ts", "maries_ou_pacses" ] }, "2013-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "start_line_number": 873, "stop_line_number": 881, "variables": [ "f2dc", "f2fu" ] }, "2018-01-01": { "documentation": "\n2 remarques :\n - L'abattement sur les dividendes devrait être intégré dans cette formule (il s'ajoute au RFR) mais on attends pour cela de coder l'option pour l'imposition au barème des dividendes.\n - À partir de 2018, les revenus de l'assurance-vie sont taxés au PFU et entrent dans le calcul du RFR via `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\n Cette variable est brute d'abattement. Or, l'abattement sur les assurance-vie se déduit bien du RFR (contrairement à celui sur les dividendes). On le rajoute donc ici en négatif.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie" ], "start_line_number": 882, "stop_line_number": 901, "variables": [ "f2ch", "f2dh", "f2vv", "f2ww", "maries_ou_pacses" ] } }, "json_type": "number", "label": "Abattement sur revenus des valeurs et capitaux mobiliers à réintégrer dans le calcul du revenu fiscal de référence", "last_review": "2018-01-01", "name": "rfr_rvcm_abattements_a_reintegrer", "referring_variables": [ "rfr", "rvcm_plus_abat" ], "start_line_number": 842, "stop_line_number": 901, "value_type": "float" }, "ric": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "documentation": "\nBénéfices industriels et commerciaux\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.marchandises.min", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.marchandises.taux", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.services.taux" ], "start_line_number": 2603, "stop_line_number": 2646, "variables": [ "abic_defn", "abic_defs", "abic_exon", "abic_impn", "abic_imps", "mbic_exon", "mbic_imps", "mbic_impv", "nbic_apch", "nbic_defn", "nbic_defs", "nbic_exon", "nbic_impn", "nbic_imps" ] } }, "json_type": "number", "label": "Bénéfices industriels et commerciaux", "name": "ric", "reference": { "0001-01-01": [ { "href": "http://www.impots.gouv.fr/portal/dgi/public/professionnels.impot?pageId=prof_bic&espId=2&impot=BIC&sfid=50" } ] }, "referring_variables": [ "revenus_et_produits_plafonnement_isf_ifi" ], "start_line_number": 2596, "stop_line_number": 2646, "value_type": "float" }, "rmi": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "famille", "file_path": "openfisca_france/model/prestations/minima_sociaux/anciens_ms.py", "formulas": { "1988-12-01": { "file_path": "openfisca_france/model/prestations/minima_sociaux/anciens_ms.py", "start_line_number": 141, "stop_line_number": 156, "variables": [ "activite", "rsa_base_ressources", "rsa_forfait_logement", "rsa_socle" ] }, "2009-06-01": null }, "json_type": "number", "label": "Revenu Minimum d'Insertion", "last_review": "2009-06-01", "name": "rmi", "set_input": "set_input_divide_by_period", "start_line_number": 133, "stop_line_number": 156, "value_type": "float" }, "rnc": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "documentation": "\nRevenus non commerciaux individuels\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.services.min", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.taux" ], "start_line_number": 2702, "stop_line_number": 2732, "variables": [ "abnc_defi", "abnc_exon", "abnc_impo", "mbnc_exon", "mbnc_impo", "nbnc_defi", "nbnc_exon", "nbnc_impo" ] } }, "json_type": "number", "label": "Revenus non commerciaux individuels", "name": "rnc", "reference": { "0001-01-01": [ { "href": "http://www.impots.gouv.fr/portal/dgi/public/professionnels.impot?espId=2&pageId=prof_bnc&impot=BNC&sfid=50" } ] }, "start_line_number": 2695, "stop_line_number": 2732, "value_type": "float" }, "rng": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1066, "stop_line_number": 1072, "variables": [ "charges_deduc", "csg_patrimoine_deductible_ir", "rbg" ] } }, "json_type": "number", "label": "Revenu net global", "name": "rng", "reference": { "0001-01-01": [ { "href": "http://impotsurlerevenu.org/definitions/114-revenu-net-global.php" } ] }, "referring_variables": [ "abat_spe", "abattements_speciaux_prestations_familiales", "rni", "sofica" ], "start_line_number": 1059, "stop_line_number": 1072, "unit": "currency", "value_type": "float" }, "rni": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 1081, "stop_line_number": 1086, "variables": [ "abat_spe", "rng" ] } }, "json_type": "number", "label": "Revenu net imposable", "name": "rni", "reference": { "0001-01-01": [ { "href": "http://impotsurlerevenu.org/definitions/115-revenu-net-imposable.php" } ] }, "referring_variables": [ "creimp_exc_2008", "dfppce", "ir_brut", "ir_ss_qf", "ir_tranche", "rfr", "taux_effectif", "taux_moyen_imposition" ], "start_line_number": 1074, "stop_line_number": 1086, "unit": "currency", "value_type": "float" }, "rpinel": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "formulas": { "2014-01-01": { "documentation": "\nInvestissement locatif privé - Dispositif Pinel\n2014\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.rpinel.plafond", "impot_revenu.calcul_reductions_impots.rpinel.taux.metropole.6_ans", "impot_revenu.calcul_reductions_impots.rpinel.taux.metropole.9_ans", "impot_revenu.calcul_reductions_impots.rpinel.taux.outremer.6_ans", "impot_revenu.calcul_reductions_impots.rpinel.taux.outremer.9_ans" ], "start_line_number": 4710, "stop_line_number": 4733, "variables": [ "f7ek", "f7el", "f7qa", "f7qb", "f7qc", "f7qd" ] }, "2015-01-01": { "documentation": "\nInvestissement locatif privé - Dispositif Pinel\nDe 2015 à 2018\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.rpinel.plafond", "impot_revenu.calcul_reductions_impots.rpinel.taux", "impot_revenu.calcul_reductions_impots.rpinel.taux.metropole.6_ans", "impot_revenu.calcul_reductions_impots.rpinel.taux.metropole.9_ans", "impot_revenu.calcul_reductions_impots.rpinel.taux.outremer.6_ans", "impot_revenu.calcul_reductions_impots.rpinel.taux.outremer.9_ans" ], "start_line_number": 4734, "stop_line_number": 4808, "variables": [ "f7ek", "f7el", "f7qa", "f7qb", "f7qc", "f7qd" ] }, "2019-01-01": { "documentation": "\nInvestissement locatif privé - Dispositif Pinel\nDepuis 2019\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/reductions_impot.py", "parameters": [ "impot_revenu.calcul_reductions_impots.rpinel.plafond", "impot_revenu.calcul_reductions_impots.rpinel.taux.metropole.6_ans", "impot_revenu.calcul_reductions_impots.rpinel.taux.metropole.9_ans", "impot_revenu.calcul_reductions_impots.rpinel.taux.outremer.6_ans", "impot_revenu.calcul_reductions_impots.rpinel.taux.outremer.9_ans" ], "start_line_number": 4809, "stop_line_number": 4866, "variables": [ "f7ai", "f7bi", "f7bz", "f7ci", "f7cz", "f7di", "f7dz", "f7ez", "f7nb", "f7nc", "f7nd", "f7qi", "f7qj", "f7qk", "f7ql", "f7qm", "f7qn", "f7qo", "f7qp", "f7qq", "f7qr", "f7qs", "f7qt", "f7qu", "f7qw", "f7qx", "f7qy", "f7qz", "f7ra", "f7rb", "f7rc", "f7rd", "f7re", "f7rf", "f7rg", "f7rh", "f7rz", "f7sz", "f7tz" ] } }, "json_type": "number", "label": "Réduction d'impôt en faveur de l'investissement locatif intermédiaire - Dispositif Pinel", "last_review": "2019-01-01", "name": "rpinel", "reference": { "0001-01-01": [ { "href": "http://bofip.impots.gouv.fr/bofip/8425-PGP" } ] }, "referring_variables": [ "reductions" ], "start_line_number": 4703, "stop_line_number": 4866, "unit": "currency", "value_type": "float" }, "rpns_auto_entrepreneur_CA_achat_revente": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "start_line_number": 1855, "stop_line_number": 1859, "variables": [ "ebic_impv" ] } }, "json_type": "number", "label": "Chiffre d'affaires en tant qu'auto-entrepreneur domaine ventes et assimilées ", "name": "rpns_auto_entrepreneur_CA_achat_revente", "referring_variables": [ "rpns_auto_entrepreneur_benefice", "rpns_auto_entrepreneur_chiffre_affaires", "rpns_auto_entrepreneur_revenus_net" ], "set_input": "set_input_divide_by_period", "start_line_number": 1848, "stop_line_number": 1859, "unit": "currency", "value_type": "float" }, "rpns_auto_entrepreneur_CA_bic": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "start_line_number": 1868, "stop_line_number": 1872, "variables": [ "ebic_imps" ] } }, "json_type": "number", "label": "Chiffre d'affaires en tant qu'auto-entrepreneur domaine prestations de service et locations meublées ", "name": "rpns_auto_entrepreneur_CA_bic", "referring_variables": [ "rpns_auto_entrepreneur_benefice", "rpns_auto_entrepreneur_chiffre_affaires", "rpns_auto_entrepreneur_revenus_net" ], "set_input": "set_input_divide_by_period", "start_line_number": 1861, "stop_line_number": 1872, "unit": "currency", "value_type": "float" }, "rpns_auto_entrepreneur_CA_bnc": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "start_line_number": 1881, "stop_line_number": 1885, "variables": [ "ebnc_impo" ] } }, "json_type": "number", "label": "Chiffre d'affaires en tant qu'auto-entrepreneur domaine non commercial", "name": "rpns_auto_entrepreneur_CA_bnc", "referring_variables": [ "rpns_auto_entrepreneur_benefice", "rpns_auto_entrepreneur_chiffre_affaires", "rpns_auto_entrepreneur_revenus_net" ], "set_input": "set_input_divide_by_period", "start_line_number": 1874, "stop_line_number": 1885, "unit": "currency", "value_type": "float" }, "rpns_auto_entrepreneur_benefice": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "2008-01-01": { "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.taux_prestations_de_services", "impot_revenu.calcul_revenus_imposables.rpns.micro.microentreprise.taux_ventes_de_marchandises", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.taux" ], "start_line_number": 2113, "stop_line_number": 2125, "variables": [ "rpns_auto_entrepreneur_CA_achat_revente", "rpns_auto_entrepreneur_CA_bic", "rpns_auto_entrepreneur_CA_bnc" ] } }, "json_type": "number", "label": "Bénéfice en tant qu'auto-entrepreneur", "last_review": "2008-01-01", "name": "rpns_auto_entrepreneur_benefice", "referring_variables": [ "aah_base_ressources_activite_eval_trimestrielle", "asi_aspa_base_ressources_individu", "ass_base_ressources_individu", "garantie_jeunes_montant", "ppa_revenu_activite_individu", "rpns_auto_entrepreneur_revenus_net", "rsa_revenu_activite_individu", "visale_base_ressources_individuelle" ], "set_input": "set_input_divide_by_period", "start_line_number": 2106, "stop_line_number": 2125, "unit": "currency", "value_type": "float" }, "rpns_auto_entrepreneur_chiffre_affaires": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "start_line_number": 1894, "stop_line_number": 1900, "variables": [ "rpns_auto_entrepreneur_CA_achat_revente", "rpns_auto_entrepreneur_CA_bic", "rpns_auto_entrepreneur_CA_bnc" ] } }, "json_type": "number", "label": "Chiffre d'affaires en tant qu'auto-entrepreneur", "name": "rpns_auto_entrepreneur_chiffre_affaires", "referring_variables": [ "covid_aide_exceptionnelle_tpe_eligible", "covid_aide_exceptionnelle_tpe_montant", "travailleur_non_salarie" ], "set_input": "set_input_divide_by_period", "start_line_number": 1887, "stop_line_number": 1900, "unit": "currency", "value_type": "float" }, "rpns_auto_entrepreneur_revenus_net": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "2008-01-01": { "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "parameters": [ "taxation_societes.tns.auto_entrepreneur.achat_revente", "taxation_societes.tns.auto_entrepreneur.bic", "taxation_societes.tns.auto_entrepreneur.bnc" ], "start_line_number": 2164, "stop_line_number": 2177, "variables": [ "rpns_auto_entrepreneur_CA_achat_revente", "rpns_auto_entrepreneur_CA_bic", "rpns_auto_entrepreneur_CA_bnc", "rpns_auto_entrepreneur_benefice" ] } }, "json_type": "number", "label": "Revenu d'un auto-entrepreneur", "last_review": "2008-01-01", "name": "rpns_auto_entrepreneur_revenus_net", "set_input": "set_input_divide_by_period", "start_line_number": 2157, "stop_line_number": 2177, "value_type": "float" }, "rpns_autres_revenus": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "start_line_number": 2001, "stop_line_number": 2025, "variables": [ "aacc_exon", "aacc_impn", "abic_exon", "abic_impn", "abnc_exon", "abnc_impo", "alnp_imps", "cncn_aimp", "cncn_bene", "cncn_exon", "nacc_exon", "nacc_impn", "nacc_pvce", "nbic_exon", "nbic_impn", "nbic_pvce", "nbnc_exon", "nbnc_impo" ] } }, "json_type": "number", "label": "Autres revenus non salariés", "name": "rpns_autres_revenus", "referring_variables": [ "aah_base_ressources_activite_eval_trimestrielle", "asi_aspa_base_ressources_individu", "ass_base_ressources_individu", "rsa_non_calculable_tns_individu", "travailleur_non_salarie" ], "start_line_number": 1995, "stop_line_number": 2025, "unit": "currency", "value_type": "float" }, "rpns_autres_revenus_chiffre_affaires": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "json_type": "number", "label": "Chiffre d'affaire pour les TNS non agricoles autres que les AE et ME", "name": "rpns_autres_revenus_chiffre_affaires", "referring_variables": [ "rsa_eligibilite_tns", "travailleur_non_salarie" ], "set_input": "set_input_divide_by_period", "start_line_number": 2027, "stop_line_number": 2035, "value_type": "float" }, "rpns_benefice_exploitant_agricole": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "start_line_number": 2070, "stop_line_number": 2075, "variables": [ "arag_exon", "arag_impg", "rpns_revenus_forfait_agricole" ] }, "2016-01-01": { "file_path": "openfisca_france/model/revenus/activite/non_salarie.py", "start_line_number": 2064, "stop_line_number": 2069, "variables": [ "arag_exon", "arag_impg", "rpns_revenus_microBA_agricole" ] } }, "json_type": "number", "label": "Dernier bénéfice agricole", "last_review": "2016-01-01", "name": "rpns_benefice_exploitant_agricole", "referring_variables": [ "aah_base_ressources_activite_eval_trimestrielle", "asi_aspa_base_ressources_individu", "ass_base_ressources_individu", "rente_accident_travail", "rente_accident_travail_exploitant_agricole", "rente_accident_travail_salaire_utile", "rsa_eligibilite_tns", "rsa_non_calculable_tns_individu", "travailleur_non_salarie" ], "start_line_number": 2058, "stop_line_number": 2075, "unit": "currency", 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"base_ressources_apa", "rsa_base_ressources_patrimoine_individu" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 158, "stop_line_number": 164, "value_type": "float" }, "valeur_patrimoine_loue": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "json_type": "number", "label": "Valeur des biens immobiliers et des terrains loués", "name": "valeur_patrimoine_loue", "referring_variables": [ "aide_logement_base_ressources_patrimoine" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 107, "stop_line_number": 113, "value_type": "float" }, "valeur_terrains_non_loues": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/revenus/capital/foncier.py", "json_type": "number", "label": "Valeur des terrains possédés et non loués", "name": "valeur_terrains_non_loues", "referring_variables": [ "aide_logement_base_ressources_patrimoine" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 150, "stop_line_number": 156, "value_type": "float" }, "versement_transport": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F31031", "note": "Le versement mobilité transport est une contribution locale des entreprises qui permet de financer les transports en commun.", "title": "Service-Public.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/versement_transport.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/contributions_sociales/versement_transport.py", "start_line_number": 52, "stop_line_number": 57, "variables": [ "assiette_cotisations_sociales", "taux_versement_transport" ] } }, "json_type": "number", "label": "Versement mobilité transport", "name": "versement_transport", "referring_variables": [ "cotisations_employeur_main_d_oeuvre" ], "set_input": "set_input_divide_by_period", "start_line_number": 45, "stop_line_number": 57, "unit": "currency", "ux_name": "Versement transport", "value_type": "float" }, "veuf": { "default_value": false, "definition_period": "year", "dtype": "bool_", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "start_line_number": 369, "stop_line_number": 374, "variables": [ "statut_marital" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Déclarant veuf", "name": "veuf", "referring_variables": [ "ir_plaf_qf", "nb_adult", "nbptr", "ppe_brute", "ppe_elig" ], "start_line_number": 363, "stop_line_number": 374, "value_type": "bool" }, "vieillesse_artisan_commercant": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "formulas": { "2014-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "parameters": [ "prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.ret_ac.artisans.sous_pss", "prelevements_sociaux.cotisations_taxes_independants_artisans_commercants.ret_ac.tous_independants.tout_salaire", "prelevements_sociaux.pss.plafond_securite_sociale_annuel" ], "start_line_number": 252, "stop_line_number": 265, "variables": [ "categorie_non_salarie", "rpns_imposables" ] } }, "json_type": "number", "label": "Cotisation vieillesse (plafonnée et déplafonnée) des artisans et des commercants", "last_review": "2014-01-01", "name": "vieillesse_artisan_commercant", "referring_variables": [ "assiette_csg_crds_non_salarie", "cotisations_non_salarie" ], "start_line_number": 246, "stop_line_number": 265, "value_type": "float" }, "vieillesse_deplafonnee_employeur": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-vieillesse.html", "note": "Cette cotisation est une des deux fractions de la cotisation employeur de l'assurance vieillesse. Cette dernière finance une part du régime de retraite de base des salariés du secteur privé et des non-titulaires de la fonction publique. (L'autre part étant financée par les cotisations salariales). \nOn parle de fraction déplafonnée car le montant de cette part de la cotisation est basé sur la rémunération totale.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "cotsoc.cotisations_employeur.prive_cadre.vieillesse_deplafonnee", "cotsoc.cotisations_employeur.prive_non_cadre.vieillesse_deplafonnee", "cotsoc.cotisations_employeur.public_non_titulaire.vieillesse_deplafonnee" ], "start_line_number": 1107, "stop_line_number": 1117 } }, "json_type": "number", "label": "Cotisation employeur d'assurance vieillesse déplafonnée", "name": "vieillesse_deplafonnee_employeur", "referring_variables": [ "cotisations_employeur_contributives", "exoneration_cotisations_employeur_apprenti" ], "set_input": "set_input_divide_by_period", "start_line_number": 1100, "stop_line_number": 1117, "unit": "currency", "ux_name": "Cotis. vieillesse déplafonnée", "value_type": "float" }, "vieillesse_deplafonnee_salarie": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-vieillesse.html", "note": "Cette cotisation est une des deux fractions de la cotisation salariale de l'assurance vieillesse. Cette dernière finance une part du régime de retraite de base des salariés du secteur privé et des non-titulaires de la fonction publique. (L'autre part étant financée par les cotisations patronales). \nOn parle de fraction déplafonnée car le montant de cette part de la cotisation est basé sur la rémunération totale.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "cotsoc.cotisations_salarie.prive_cadre.vieillesse_deplafonnee", "cotsoc.cotisations_salarie.prive_non_cadre.vieillesse_deplafonnee", "cotsoc.cotisations_salarie.public_non_titulaire.vieillesse_deplafonnee" ], "start_line_number": 1068, "stop_line_number": 1078 } }, "json_type": "number", "label": "Cotisation salariale d'assurance vieillesse déplafonnée", "name": "vieillesse_deplafonnee_salarie", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043870904" } ] }, "referring_variables": [ "cotisations_salariales_contributives" ], "set_input": "set_input_divide_by_period", "start_line_number": 1060, "stop_line_number": 1078, "unit": "currency", "ux_name": "Cotis. vieillesse déplafonnée", "value_type": "float" }, "vieillesse_plafonnee_employeur": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-vieillesse.html", "note": "Cette cotisation est une des deux fractions de la cotisation employeur de l'assurance vieillesse. Cette dernière finance une part du régime de retraite de base des salariés du secteur privé et des non-titulaires de la fonction publique. (L'autre part étant financée par les cotisations salariales). \nOn parle de fraction plafonnée car le montant de cette part de la cotisation est basé sur la rémunération inférieure ou égale au plafond de la sécurité sociale.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "cotsoc.cotisations_employeur.prive_cadre.vieillesse_plafonnee", "cotsoc.cotisations_employeur.prive_non_cadre.vieillesse_plafonnee", "cotsoc.cotisations_employeur.public_non_titulaire.vieillesse_plafonnee" ], "start_line_number": 1126, "stop_line_number": 1136 } }, "json_type": "number", "label": "Cotisation employeur d'assurance vieillesse plafonnée", "name": "vieillesse_plafonnee_employeur", "referring_variables": [ "cotisations_employeur_contributives", "exoneration_cotisations_employeur_apprenti", "exoneration_cotisations_employeur_professionnalisation" ], "set_input": "set_input_divide_by_period", "start_line_number": 1119, "stop_line_number": 1136, "unit": "currency", "ux_name": "Cotis. vieillesse plafonnée", "value_type": "float" }, "vieillesse_plafonnee_salarie": { "default_value": 0, "definition_period": "month", "description": { "2021-07-27": [ { "href": "https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-taux-de-cotisations/la-cotisation-vieillesse.html", "note": "Cette cotisation est une des deux fractions de la cotisation salariale de l'assurance vieillesse. Cette dernière finance une part du régime de retraite de base des salariés du secteur privé et des non-titulaires de la fonction publique. (L'autre part étant financée par les cotisations patronales). \nOn parle de fraction plafonnée car le montant de cette part de la cotisation est basé sur la rémunération inférieure ou égale au plafond de la sécurité sociale.", "title": "Urssaf.fr" } ] }, "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_prive.py", "parameters": [ "cotsoc.cotisations_salarie.prive_cadre.vieillesse_plafonnee", "cotsoc.cotisations_salarie.prive_non_cadre.vieillesse_plafonnee", "cotsoc.cotisations_salarie.public_non_titulaire.vieillesse_plafonnee" ], "start_line_number": 1088, "stop_line_number": 1098 } }, "json_type": "number", "label": "Cotisation salariale d'assurance vieillesse plafonnée", "name": "vieillesse_plafonnee_salarie", "reference": { "0001-01-01": [ { "href": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043870904" } ] }, "referring_variables": [ "cotisations_salariales_contributives" ], "set_input": "set_input_divide_by_period", "start_line_number": 1080, "stop_line_number": 1098, "unit": "currency", "ux_name": "Cotis. vieillesse plafonnée", "value_type": "float" }, "vieillesse_profession_liberale": { "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "formulas": { "2015-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/travail_non_salarie.py", "parameters": [ "prelevements_sociaux.cotisations_taxes_professions_liberales.ret_pl.assurance_vieillesse.entre_1_et_5_pss", "prelevements_sociaux.cotisations_taxes_professions_liberales.ret_pl.assurance_vieillesse.sous_1_pss", "prelevements_sociaux.pss.plafond_securite_sociale_annuel" ], "start_line_number": 464, "stop_line_number": 477, "variables": [ "categorie_non_salarie", "rpns_imposables" ] } }, "json_type": "number", "label": "Cotisation retraite des professions libérales", "last_review": "2015-01-01", "name": "vieillesse_profession_liberale", "referring_variables": [ "assiette_csg_crds_non_salarie", "cotisations_non_salarie" ], "start_line_number": 458, "stop_line_number": 477, "value_type": "float" }, "visale_base_ressources": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prestations/visale.py", "formulas": { "2016-01-01": { "documentation": "\nLa documentation Visale indique : « Si vous êtes 2 à rechercher un logement et un garant, votre demande Visale doit être réalisée conjointement. Pour les logements en colocation, au-delà de 2 colocataires, un bail et un visa individuels doivent être faits par colocataire. »\nCette modélisation est impossible à réaliser telle quelle dans OpenFisca, car cela correspondrait à une variable de Ménage pour 1 à 2 personnes, et une variable d'Individu à partir de 3 personnes en colocation, mais pour lesquelles le montant du loyer serait différent (ou en tous cas, serait la quote-part du loyer total du logement loué).\nPar conséquent, le calcul de cette variable fait l'hypothèse d'une déclaration des Ménages avec un Ménage par personne inscrite sur le bail pour 3 personnes ou plus, et avec un seul Ménage pour une colocation (ou un bail solidaire) de 2 personnes.\n", "file_path": "openfisca_france/model/prestations/visale.py", "parameters": [ "prestations_sociales.aides_logement.action_logement.visale.quote_part_aides_logement" ], "start_line_number": 86, "stop_line_number": 130, "variables": [ "aeeh", "af", "alf", "als", "apl", "asf", "aspa", "cf", "ppa", "rente_viagere_titre_onereux", "rsa", "visale_base_ressources_individuelle" ] } }, "json_type": "number", "label": "Revenus pris en compte pour l'éligibilité à la caution Visale", "last_review": "2016-01-01", "name": "visale_base_ressources", "reference": { "0001-01-01": [ { "href": "https://www.visale.fr/wp-content/uploads/2020/04/Visale-Ressources-Locataire_2020.pdf#page_7" } ] }, "referring_variables": [ "visale_montant_max" ], "set_input": "set_input_divide_by_period", "start_line_number": 78, "stop_line_number": 130, "value_type": "float" }, "visale_base_ressources_individuelle": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "individu", "file_path": "openfisca_france/model/prestations/visale.py", "formulas": { "2016-01-01": { "file_path": "openfisca_france/model/prestations/visale.py", "start_line_number": 140, "stop_line_number": 179, "variables": [ "apa_domicile", "asi", "ass", "bourse_enseignement_sup", "bourse_recherche", "chomage_net", "crds_non_salarie", "csg_imposable_non_salarie", "garantie_jeunes", "indemnites_chomage_partiel", "indemnites_journalieres", "pch", "pensions_alimentaires_percues", "pensions_invalidite", "prime_forfaitaire_mensuelle_reprise_activite", "primes_salaires", "remuneration_apprenti", "rente_accident_travail", "retraite_nette", "revenus_stage_formation_pro", "rpns_auto_entrepreneur_benefice", "rpns_imposables", "salaire_net" ] } }, "json_type": "number", "label": "Revenus des individus pris en compte pour l'éligibilité à la caution Visale", "last_review": "2016-01-01", "name": "visale_base_ressources_individuelle", "reference": { "0001-01-01": [ { "href": "https://www.visale.fr/wp-content/uploads/2020/04/Visale-Ressources-Locataire_2020.pdf#page_7" } ] }, "referring_variables": [ "visale_base_ressources" ], "set_input": "set_input_divide_by_period", "start_line_number": 132, "stop_line_number": 179, "value_type": "float" }, "visale_eligibilite": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "menage", "file_path": "openfisca_france/model/prestations/visale.py", "formulas": { "2018-06-19": { "documentation": "\nLe cas où un ménage est constitué d'une personne éligible et l'autre non éligible n'est pas spécifié dans la documentation Visale, on va donc tester l'égibilité uniquement sur la personne de référence.\nLa documentation Visale indique : « Si vous êtes 2 à rechercher un logement et un garant, votre demande Visale doit être réalisée conjointement. Pour les logements en colocation, au-delà de 2 colocataires, un bail et un visa individuels doivent être faits par colocataire. »\nCette modélisation est impossible à réaliser telle quelle dans OpenFisca, car cela correspondrait à une variable de Ménage pour 1 à 2 personnes, et une variable d'Individu à partir de 3 personnes en colocation, mais pour lesquelles le montant du loyer serait différent (ou en tous cas, serait la quote-part du loyer total du logement loué).\nPar conséquent, le calcul de cette variable fait l'hypothèse d'une déclaration des Ménages avec un Ménage par personne inscrite sur le bail pour 3 personnes ou plus, et avec un seul Ménage pour une colocation (ou un bail solidaire) de 2 personnes.\n", "file_path": "openfisca_france/model/prestations/visale.py", "parameters": [ "prestations_sociales.aides_logement.action_logement.visale.eligibilite.age_max", "prestations_sociales.aides_logement.action_logement.visale.eligibilite.residence_hors_eee" ], "start_line_number": 14, "stop_line_number": 41, "variables": [ "age", "charges_locatives", "date_entree_logement", "etudiant", "loyer", "majeur", "nationalite", "ressortissant_eee", "visale_montant_max" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "Indique l'éligibilité à une caution Visale", "last_review": "2018-06-19", "name": "visale_eligibilite", "reference": { "0001-01-01": [ { "href": "https://www.visale.fr/vos-questions/faq-locataires/locataire-de-30-ans-ou-moins-suis-je-eligible/" } ] }, "start_line_number": 5, "stop_line_number": 41, "value_type": "bool" }, "visale_montant_max": { "default_value": 0, "definition_period": "month", "dtype": "float32", "entity": "menage", "file_path": "openfisca_france/model/prestations/visale.py", "formulas": { "2016-01-01": { "documentation": "\nAttention, un montant non nul pour cette variable ne signifie pas nécessairement que l'entité est éligible à Visale : d'autres conditions peuvent ne pas être remplies. Pour déterminer l'éligibilité à la caution Visale au loyer actuellement renseigné pour le ménage, il faut utiliser la variable `visale_eligibilite`.\nLa documentation Visale indique : « Si vous êtes 2 à rechercher un logement et un garant, votre demande Visale doit être réalisée conjointement. Pour les logements en colocation, au-delà de 2 colocataires, un bail et un visa individuels doivent être faits par colocataire. »\nCette modélisation est impossible à réaliser telle quelle dans OpenFisca, car cela correspondrait à une variable de Ménage pour 1 à 2 personnes, et une variable d'Individu à partir de 3 personnes en colocation, mais pour lesquelles le montant du loyer serait différent (ou en tous cas, serait la quote-part du loyer total du logement loué).\nPar conséquent, le calcul de cette variable fait l'hypothèse d'une déclaration des Ménages avec un Ménage par personne inscrite sur le bail pour 3 personnes ou plus, et avec un seul Ménage pour une colocation (ou un bail solidaire) de 2 personnes.\n", "file_path": "openfisca_france/model/prestations/visale.py", "parameters": [ "prestations_sociales.aides_logement.action_logement.visale.plafond_loyer.cas_general.hors_ile_de_france", "prestations_sociales.aides_logement.action_logement.visale.plafond_loyer.cas_general.ile_de_france", "prestations_sociales.aides_logement.action_logement.visale.plafond_loyer.etudiant.hors_ile_de_france", "prestations_sociales.aides_logement.action_logement.visale.plafond_loyer.etudiant.ile_de_france" ], "start_line_number": 51, "stop_line_number": 76, "variables": [ "etudiant", "residence_ile_de_france", "visale_base_ressources" ] } }, "json_type": "number", "label": "Montant maximum du loyer éligible à une caution Visale", "last_review": "2016-01-01", "name": "visale_montant_max", "reference": { "0001-01-01": [ { "href": "https://www.visale.fr/vos-questions/faq-locataires/locataire-de-30-ans-ou-moins-suis-je-eligible/#13" } ] }, "referring_variables": [ "visale_eligibilite" ], "set_input": "set_input_divide_by_period", "start_line_number": 43, "stop_line_number": 76, "value_type": "float" }, "volume_jours_ijss": { "default_value": 0, "definition_period": "month", "dtype": "int32", "entity": "individu", "file_path": "openfisca_france/model/revenus/activite/salarie.py", "json_type": "integer", "label": "Volume des jours pour lesquels sont versés une idemnité journalière par la sécurité sociale", "name": "volume_jours_ijss", "set_input": "set_input_divide_by_period", "start_line_number": 717, "stop_line_number": 723, "value_type": "int" }, "zone_apl": { "default_value": "zone_2", "definition_period": "month", "dtype": "int16", "entity": "menage", "file_path": "openfisca_france/model/prestations/aides_logement.py", "formulas": { "0001-01-01": { "documentation": "\nRetrouve la zone APL (aide personnalisée au logement) de la commune\nen fonction du depcom (code INSEE)\n", "file_path": "openfisca_france/model/prestations/aides_logement.py", "start_line_number": 1356, "stop_line_number": 1377, "variables": [ "depcom" ] } }, "is_period_size_independent": true, "json_type": "string", "label": "Zone APL", "name": "zone_apl", "possible_values": { "non_renseigne": "Non renseigné", "zone_1": "Zone 1", "zone_2": "Zone 2", "zone_3": "Zone 3" }, "referring_variables": [ "aide_logement_loyer_plafond", "aide_logement_montant_brut", "aides_logement_foyer_conventionne_plafond", "aides_logement_primo_accedant_eligibilite", "aides_logement_primo_accedant_plafond_mensualite", "indemnite_residence", "reduction_loyer_solidarite_montant", "reduction_loyer_solidarite_plafond_ressources" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 1347, "stop_line_number": 1377, "value_type": "Enum" }, "zone_franche_urbaine": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "start_line_number": 522, "stop_line_number": 525, "variables": [ "effectif_entreprise" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "L'entreprise est située danns une zone franche urbaine (ZFU)", "name": "zone_franche_urbaine", "referring_variables": [ "exoneration_cotisations_employeur_zfu" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 515, "stop_line_number": 525, "value_type": "bool" }, "zone_logement_social": { "default_value": "autres_regions", "definition_period": "month", "dtype": "int16", "entity": "menage", "file_path": "openfisca_france/model/prestations/logement_social.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prestations/logement_social.py", "start_line_number": 59, "stop_line_number": 75, "variables": [ "depcom", "residence_ile_de_france" ] } }, "is_period_size_independent": true, "json_type": "string", "label": "Zone logement social", "name": "zone_logement_social", "possible_values": { "autres_regions": "Autres régions", "ile_de_france": "Île-de-France hors Paris et communes limitrophes", "paris_communes_limitrophes": "Paris et communes limitrophes" }, "referring_variables": [ "logement_social_plafond_ressources" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 50, "stop_line_number": 75, "value_type": "Enum" }, "zone_restructuration_defense": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "start_line_number": 510, "stop_line_number": 513, "variables": [ "effectif_entreprise" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "L'entreprise est située dans une zone de restructuration de la Défense (ZRD)", "name": "zone_restructuration_defense", "referring_variables": [ "exoneration_cotisations_employeur_zrd" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 503, "stop_line_number": 513, "value_type": "bool" }, "zone_revitalisation_rurale": { "default_value": false, "definition_period": "month", "dtype": "bool_", "entity": "individu", "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "formulas": { "0001-01-01": { "file_path": "openfisca_france/model/prelevements_obligatoires/prelevements_sociaux/cotisations_sociales/exonerations.py", "start_line_number": 534, "stop_line_number": 537, "variables": [ "effectif_entreprise" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "L'entreprise est située dans une zone de revitalisation rurale (ZRR)", "name": "zone_revitalisation_rurale", "referring_variables": [ "exoneration_cotisations_employeur_zrr", "exoneration_is_creation_zrr" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 527, "stop_line_number": 537, "value_type": "bool" } }