MAJ prelevements_sociaux.professions_liberales

[benoit-cty]

• Changement mineur.
• Périodes concernées : 2024.
• Zones impactées :
  • openfisca_france/parameters/prelevements_sociaux/professions_liberales/formation_pl/sous_pss.yaml
  • openfisca_france/parameters/prelevements_sociaux/professions_liberales/auto_entrepreneur/formation_professionnelle/professions_liberales_chiffre_affaires.yaml
  • openfisca_france/parameters/prelevements_sociaux/professions_liberales/auto_entrepreneur/formation_professionnelle/artisans_hors_alsace_chiffre_affaires.yaml
  • openfisca_france/parameters/prelevements_sociaux/professions_liberales/auto_entrepreneur/formation_professionnelle/ventecom_chiffre_affaires.yaml
  • openfisca_france/parameters/prelevements_sociaux/professions_liberales/auto_entrepreneur/formation_professionnelle/servicecom_chiffre_affaires.yaml
  • openfisca_france/parameters/prelevements_sociaux/professions_liberales/auto_entrepreneur/formation_professionnelle/artisans_hors_alsace_chiffre_affaires.yaml
• Détails :
  • Mise à jour des last_value_still_valid_on, des valeurs et des références sur les paramètres qui n'étaient plus à jour et dont la nouvelle valeur a pu être trouvée avec un bon niveau de fiabilité.

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Ces changements (effacez les lignes ne correspondant pas à votre cas) :

• Mise à jour de paramètre.

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Méthodologie :

1. Récupére les paramètres OpenFisca depuis leximpact-socio-fiscal-openfisca-json et les exportent dans un fichier CSV avec une ligne par paramètres.
2. Filtre sur les paramètres qui ne sont pas neutralisée, qui ont une référence législative et la date du champ last_value_still_valid_on est de plus d'un an.
3. Regarde dans l'OpenData de Légifrance, via le GitLab tricoteuses, si l'article de loi référencé est toujours le dernier en vigueur.
4. Met à jour la valeur du paramètre en lisant le nouvel article de référence avec un LLM.
5. Met à jour la last_value_still_valid_on à la date du jour.
6. Met à jour la référence législative.
7. Crée un tableau récapitulatif pour faciliter la revue.

Plus d'informations sur le processus de mise à jour des paramètres sur le Gitlab de LexImpact.

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Quelques conseils à prendre en compte :

• Jetez un coup d'œil au guide de contribution.
• Regardez s'il n'y a pas une proposition introduisant ces mêmes changements.
• Documentez votre contribution avec des références législatives.
• Mettez à jour ou ajoutez des tests correspondant à votre contribution.
• Augmentez le numéro de version dans pyproject.toml.
• Mettez à jour le CHANGELOG.md.
• Assurez-vous de bien décrire votre contribution, comme indiqué ci-dessus

Cette PR propose une mise à jour de paramètres qui sont été identifiés de façon automatique comme ayant changés depuis la date indiquée dans last_value_still_valid_on.

Il s'agit des paramètres suivants :

• prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.artisans_hors_alsace_chiffre_affaires

  • Description : Cotisation des auto-entrepreneurs (% du chiffre d'affaires) pour formation professionnelle (prestation de services et artisans, hors Alsace)
  • 0.003
  • Texte de loi de type CODE
  • Extrait : [...]u premier alinéa, à l'exception de celles mentionnées au 2° du présent article. Ce taux est porté à 0,34 % lorsque ces personnes bénéficient du concours de leur conjoint collaborateur dans les conditi[...]
  • Reponse du LLM : La valeur de 'Cotisation des auto-entrepreneurs (% du chiffre d'affaires) pour formation professionnelle (prestation de services et artisans, hors Alsace)' n'est pas explicitement mentionnée dans le texte fourni. Cependant, on peut trouver des informations sur les contributions des travailleurs indépendants pour le financement des actions de formation professionnelle. Selon le texte, les travailleurs indépendants mentionnés au 2° (ceux immatriculés au registre national des entreprises en tant qu'entreprise du secteur des métiers et de l'artisanat) consacrent une contribution égale à 0,3 % du montant annuel de leur chiffre d'affaires pour le financement des actions de formation professionnelle. Cependant, il est important de noter que le texte ne mentionne pas explicitement les auto-entrepreneurs, mais plutôt les travailleurs indépendants en général. Il est donc difficile de déterminer avec certitude la valeur de la cotisation pour les auto-entrepreneurs spécifiquement. Étant donné que la valeur à une autre date de validité était '0.003' (0,3 %), il est possible que cette valeur soit toujours applicable, mais cela ne peut être confirmé avec certitude sur la base du texte fourni. La réponse est donc : { "valeur": 0.003 }

• prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.ventecom_chiffre_affaires

  • Description : Cotisation des auto-entrepreneurs (% du chiffre d'affaires) pour formation professionnelle (Vente - commerçants- achat-vente, vente à consommer sur place, prestations d'hebergement)
  • 0.001
  • Texte de loi de type CODE
  • Extrait : [...] en sus des cotisations et contributions acquittées au titre de ce régime, une contribution égale à 0,1 % du montant annuel de leur chiffre d'affaires pour ceux mentionnés au 1° du présent article qui[...]
  • Reponse du LLM : Okay, let's tackle this step by step. The user is asking for the 'Cotisation des auto-entrepreneurs (% du chiffre d'affaires) pour formation professionnelle' specifically for the category "Vente - commerçants- achat-vente, vente à consommer sur place, prestations d'hebergement". The parameter path mentioned is 'prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.ventecom_chiffre_affaires'. First, I need to look through the provided legal text to find the relevant section. The user mentioned that the previous value was 0.001 (which is 0.1%), so I should check if there's an update or a different rate mentioned now. Looking at the text, the key part is in the third paragraph: "Les travailleurs indépendants mentionnés à l'article L. 613-7... une contribution égale à 0,1 % du montant annuel de leur chiffre d'affaires pour ceux mentionnés au 1° du présent article qui relèvent de la première catégorie... à 0,2 %... pour les autres travailleurs indépendants mentionnés au même 1°... à 0,3 %... pour les travailleurs indépendants mentionnés au 2° du présent article." The user's category seems to fall under "ventecom", which might correspond to the "première catégorie" (first category) mentioned in the text. The first category here has a rate of 0.1% (0.001 in decimal). The previous value was 0.001, which matches this. However, the user is asking if there's a new value at a different validity date. The text provided doesn't mention any changes to this rate; it still states 0.1% for the first category. Therefore, the current value should still be 0.001. There's no indication in the provided text that this rate has changed. The other rates (0.2% and 0.3%) apply to different categories, not the one specified by the user. So the correct value remains 0.001. json { "valeur": 0.001 }

• prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.servicecom_chiffre_affaires

  • Description : Cotisation des auto-entrepreneurs (% du chiffre d'affaires) pour formation professionnelle (prestation de service, commerçants)
  • 0.002
  • Texte de loi de type CODE
  • Extrait : [...]définies à l'article L. 6313-1 du présent code :
    1° Une contribution qui ne peut être inférieure à 0,25 % du montant annuel du plafond de la sécurité sociale pour les personnes mentionnées au premier[...]
  • Reponse du LLM : Okay, let's tackle this question step by step. The user is asking for the 'Cotisation des auto-entrepreneurs (% du chiffre d'affaires) pour formation professionnelle (prestation de service, commerçants) - prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.servicecom_chiffre_affaires - nan'. They mentioned that the previous value was 0.002, but they need the current one from the provided text. First, I need to parse the given legal text to find the relevant information. The key here is to identify the section that talks about auto-entrepreneurs (which are a type of self-employed in France) and their contribution percentage for professional training based on their turnover (chiffre d'affaires). Looking at the text, the third paragraph mentions "Les travailleurs indépendants mentionnés à l'article L. 613-7 du code de la sécurité sociale..." which refers to self-employed individuals under a specific social security regime. It states they must contribute an additional amount based on their annual turnover. The percentages given here are 0.1%, 0.2%, and 0.3% depending on their category. The user's parameter is for 'prestation de service, commerçants' which would fall under different categories. The text specifies three categories: those in the first category (1° du présent article) pay 0.1%, others under the same 1° pay 0.2%, and those under 2° (artisanat) pay 0.3%. However, the user is asking about 'servicecom_chiffre_affaires', which likely refers to service providers and merchants. The previous value was 0.002 (0.2%), which corresponds to the 0.2% rate mentioned in the text for "autres travailleurs indépendants mentionnés au même 1°". This would be the applicable rate for service providers and merchants who are not in the first category. Therefore, the current value should be 0.2%, which is 0.002 in decimal form. The text confirms this rate, so the answer is 0.002. json { "valeur": 0.002 }

• prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.artisans_hors_alsace_chiffre_affaires

  • Description : Cotisation des auto-entrepreneurs (% du chiffre d'affaires) pour formation professionnelle (prestation de services et artisans, hors Alsace)
  • 0.003
  • Texte de loi de type CODE
  • Extrait : [...]u premier alinéa, à l'exception de celles mentionnées au 2° du présent article. Ce taux est porté à 0,34 % lorsque ces personnes bénéficient du concours de leur conjoint collaborateur dans les conditi[...]
  • Reponse du LLM : Okay, let's tackle this question step by step. The user is asking for the value of the 'Cotisation des auto-entrepreneurs (% du chiffre d'affaires) pour formation professionnelle (prestation de services et artisans, hors Alsace)' under the specific parameter path mentioned, and they mention that the value was 0.003 at another validity date. They want to know the current value based on the provided text. First, I need to locate the relevant part of the text that discusses contributions for professional training (formation professionnelle) based on the annual turnover (chiffre d'affaires) for auto-entrepreneurs who are artisans outside Alsace. The key here is to focus on the paragraphs that mention percentages related to chiffre d'affaires. Looking at the text, the third paragraph (starting with "Les travailleurs indépendants mentionnés à l'article L. 613-7...") states that these individuals must contribute an additional amount based on their turnover. Specifically, it breaks down the contributions into different categories: - 0.1% for those mentioned in the 1° of the article who fall into the first category defined by the tax code. - 0.2% for other independent workers mentioned in the same 1°. - 0.3% for those mentioned in the 2° of the article. The 2° of the article refers to people registered in the artisan and trade sector. Since the question is about artisans hors Alsace, the relevant rate here would be the 0.3% mentioned for those in the 2° category. The text explicitly states "0,3 % du montant annuel de leur chiffre d'affaires pour les travailleurs indépendants mentionnés au 2° du présent article." Therefore, the current value since January 1, 2017, is 0.3%, which converts to 0.003 in decimal form. However, the user mentioned that the previous value was 0.003, which is 0.3%. But the question is asking for the current value. Wait, the user's note says that the previous value was 0.003, but the current text might have changed it. Wait, no, the text provided here is the current one. The user is asking for the current value, given that at another date it was 0.003. But according to the text, the current rate for artisans (2°) is 0.3%, which is 0.003 in decimal. So maybe the value hasn't changed? But the user's question is phrased as if they expect a different value. Wait, perhaps I need to check again. Wait, the user's parameter path is 'prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.artisans_hors_alsace_chiffre_affaires' and the description mentions that since 2017, the CFP is unified for all artisans (including and outside Alsace). The previous value was 0.003 (0.3%). The text here states that for those in 2°, which are artisans, the rate is 0.3% (0.003). So the current value is still 0.003. But the user is asking if there's a change. Wait, maybe the text is indicating that the rate is now unified, so perhaps before 2017, there was a different rate for Alsace and non-Alsace, but now it's the same. However, in the provided text, the rate for 2° is 0.3%, which would be the current rate. Therefore, the answer should be 0.003. But the user's example mentions converting percentages to decimals, so 0.3% becomes 0.003. Therefore, the correct value is 0.003. However, the user's question states that the previous value was 0.003, but the current text might have a different value. Wait, but according to the text provided, the current rate is 0.3%, which is 0.003. So the answer would be 0.003. But the user is asking if there's a change. Wait, maybe I'm misunderstanding. Let me recheck the text. The third paragraph says: "une contribution égale à 0,1 % ... pour ceux mentionnés au 1° ... à 0,2 % ... pour les autres ... et à 0,3 % ... pour les travailleurs indépendants mentionnés au 2° du présent article." The 2° refers to artisans. Therefore, the rate is 0.3% (0.003). Since the user's parameter is for artisans hors Alsace, and the text mentions that since 2017, the CFP is unified for all artisans (en et hors Alsace), which means the rate is the same for both. Therefore, the current value is 0.003, which is the same as the previous value. But the user is asking for the current value, given that the previous was 0.003. However, maybe the text here is indicating that the rate has changed. Wait, no. The text provided is the current one, and it states 0.3% for artisans (2°), which is 0.003. Therefore, the answer is 0.003. But the user might be expecting a different value. Wait, perhaps I made a mistake. Let me check again. Wait, the user's question is in French, and the parameter path includes "artisans_hors_alsace_chiffre_affaires". The text says that since 2017, the CFP is unified for all artisans (including and outside Alsace). So before 2017, maybe there was a different rate for Alsace and non-Alsace, but now it's the same. The text here states that the rate for artisans (2°) is 0.3%, which applies to both. Therefore, the current value is 0.003, which is the same as the previous value mentioned (0.003). But the user is asking for the current value. However, the text provided might be indicating that the rate is now 0.3%, which is 0.003, so no change. Therefore, the answer should be 0.003. But the user's example shows that 10% becomes 0.1, so 0.3% becomes 0.003. Therefore, the correct JSON is {"valeur": 0.003}. json { "valeur": 0.003, }

• prelevements_sociaux.professions_liberales.formation_pl.sous_pss

  • Description : Taux sous PSS de la participation des professions libérales à la formation professionnelle continue
  • 0.0025
  • Texte de loi de type CODE
  • Extrait : [...]définies à l'article L. 6313-1 du présent code :
    1° Une contribution qui ne peut être inférieure à 0,25 % du montant annuel du plafond de la sécurité sociale pour les personnes mentionnées au premier[...]
  • Reponse du LLM : Okay, let's tackle this question step by step. The user is asking for the value of the 'Taux sous PSS de la participation des professions libérales à la formation professionnelle continue' specifically under the 'prelevements_sociaux.professions_liberales.formation_pl.sous_pss' parameter. They mention that there's a supplement of 0.9% if the spouse is a 'conjoint collaborateur' since 2005, and the previous value was 0.0025. Looking at the provided text, the relevant sections are paragraphs 1° and 2°. The first paragraph (1°) states a base contribution of 0.25% (0.0025) of the PSS, which increases to 0.34% (0.0034) when the person benefits from a spouse collaborator. The second paragraph (2°) mentions 0.29% (0.0029) for those in the artisan sector. The user's question is about the 'professions libérales', which are liberal professions. The text mentions 'travailleurs indépendants' (self-employed workers), including those not employing anyone. The key here is to identify which part applies to liberal professions. The first paragraph (1°) applies to those except those in 2°, which are artisans. Since liberal professions are not in 2°, they fall under 1°. The base rate is 0.25%, but with a spouse collaborator, it's 0.34%. The supplement is 0.34% - 0.25% = 0.09%, which matches the 0.9% mentioned in the question. However, the user's example uses 0.1 for 10%, so 0.9% would be 0.009. But the text says 0.34% which is 0.0034. Wait, the original question mentions a supplement of 0.9% added to the base rate. If the base was 0.25%, adding 0.9% would make it 1.15%, but the text says 0.34%. That seems conflicting. Wait, maybe the text's 0.34% is the total when the spouse is a collaborator. So the base is 0.25%, and with the spouse, it's 0.34%, which is an increase of 0.09 percentage points (0.34 - 0.25 = 0.09). The question mentions a supplement of 0.9%, which is 0.009 in decimal. But 0.25% + 0.9% would be 1.15%, which doesn't match the text. Therefore, there's a possible confusion here. The text states that the rate is increased to 0.34% when the spouse is a collaborator. So the total rate is 0.34% (0.0034), which is the value we need. The previous value was 0.0025 (0.25%), and the supplement is 0.09% (0.0009), but the question mentions 0.9% (0.009). That's a discrepancy. However, the text clearly states 0.34% when the spouse is a collaborateur. Therefore, the correct value to report is 0.0034. The user's question might have a typo, but according to the provided text, the rate is 0.34% (0.0034) when the spouse is a collaborator. So the answer should be 0.0034. json { "valeur": 0.0034 }

• prelevements_sociaux.professions_liberales.auto_entrepreneur.formation_professionnelle.professions_liberales_chiffre_affaires

  • Description : Cotisation des auto-entrepreneurs (% du chiffre d'affaires) pour formation professionnelle (professions libérales)
  • 0.002
  • Texte de loi de type CODE
  • Extrait : [...]définies à l'article L. 6313-1 du présent code :
    1° Une contribution qui ne peut être inférieure à 0,25 % du montant annuel du plafond de la sécurité sociale pour les personnes mentionnées au premier[...]
  • Reponse du LLM : Okay, let's tackle this question step by step. The user is asking for the value of the 'Cotisation des auto-entrepreneurs (% du chiffre d'affaires) pour formation professionnelle (professions libérales)' under the specified parameters. The key here is to find the correct percentage from the provided legal text. First, I need to understand the structure of the text. The article mentions different contributions for various categories of self-employed workers. The user is interested in 'professions libérales', which are liberal professions. Looking at the text, the third paragraph states that self-employed individuals under Article L. 613-7 of the Social Security Code must contribute an additional amount. The breakdown here is crucial. It mentions three categories: 1. Those mentioned in the 1° of the present article who fall under the first category defined in the last paragraph of section 1 of Article 50-0 of the General Tax Code: 0.1% of their annual turnover. 2. Other self-employed individuals mentioned in the same 1°: 0.2%. 3. Those mentioned in 2° of the present article: 0.3%. Since the user is asking about 'professions libérales', I need to determine which category they fall into. In French tax law, liberal professions (professions libérales) are typically part of the first category (BIC - Bénéfices Industriels et Commerciaux) or the third category (BNC - Bénéfices Non Commerciaux). However, the text here refers to the categories defined in Article 50-0 of the CGI. The key phrase is "ceux mentionnés au 1° du présent article qui relèvent de la première catégorie définie au dernier alinéa du 1 de l'article 50-0 du code général des impôts". The first category here would correspond to the 0.1% rate. However, the user's parameter specifies 'professions libérales', which might be in a different category. Wait, the question is about 'auto-entrepreneurs' in liberal professions. Auto-entrepreneurs under the micro-social regime are covered here. The third paragraph's first part (0.1%) applies to those in the first category of Article 50-0. If liberal professions fall under this first category, then the rate is 0.1%. But I need to confirm what the first category in Article 50-0 refers to. Assuming that the first category in Article 50-0 is for BNC (liberal professions), then the 0.1% applies. However, if the first category is for BIC (commercial activities), then liberal professions might be in a different category. But without the exact text of Article 50-0, I have to rely on the given text. The user's parameter mentions that the value at another date was 0.002 (0.2%), which might correspond to the 'autres travailleurs indépendants' at 0.2%. Wait, the previous value was 0.002 (0.2%), but the new text here has 0.1%, 0.2%, and 0.3%. The user is asking for the new value after the change in 2018. Since the question specifies 'professions libérales', which are likely in the first category (0.1%), but the previous rate was 0.2%. However, the text here says that the 0.1% applies to those in the first category of Article 50-0. If the 'professions libérales' are now in the first category, then the rate would be 0.1% (0.001). But the user's example mentions that 10% is written as 0.1, so 0.1% would be 0.001. However, the previous value was 0.002 (0.2%), which might correspond to the 'autres travailleurs' at 0.2%. The confusion here is whether 'professions libérales' fall under the first category (0.1%) or the 'autres' (0.2%). Since the user's parameter specifically mentions 'professions libérales', and the text refers to the first category of Article 50-0, which might now include them, the correct rate would be 0.1% (0.001). However, if the 'autres travailleurs' (0.2%) includes them, then it's 0.2%. But the text says "ceux mentionnés au 1° du présent article qui relèvent de la première catégorie" get 0.1%, and "autres travailleurs indépendants mentionnés au même 1°" get 0.2%. The 1° refers to the first paragraph of the article, which is about the 0.25% contribution. So, if the 'professions libérales' are part of the first category in Article 50-0, they would be 0.1%. Otherwise, they fall under 'autres' at 0.2%. Given that the user's parameter is for 'professions libérales', and assuming that they are now classified under the first category of Article 50-0 due to the 2018 change, the correct rate would be 0.1% (0.001). However, if the previous rate was 0.2% (0.002), and the new text splits it into 0.1% and 0.2%, then 'professions libérales' might be in the 0.1% bracket. Therefore, the answer should be 0.001. json { "valeur": 0.001 }