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{"sheet":"A lire","index":0,"n_rows":6,"n_cols":2,"rows_kept":6,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Maquette cas-type 2023"]
[]
[null,"1. Objectif\nEstimer le revenu disponible mensuel d'une famille en fonction de ses revenus d'activité et de ses caractéristiques, et obtenir rapidement des graphiques et tableaux comparables pour chaque configuration familiale :\n- Les salaires des ménages évoluent suivant le salaire moyen par tête les deux années précédant l'année d'intérêt. La personne de référence et son éventuel conjoint sont par hypothèse d’âge actif entre 25 et 65 ans. Le cas des enfants de plus de 20 ans est exclu. Lorsqu'ils travaillent, les individus sont salariés en milieu ordinaire.\n- Toutes les informations sur les barèmes des dispositifs sont dans l'onglet \"Barème\" (qui peut être mis à jour chaque année). Les cases de l'onglet \"Barème\" utilisées dans l'onglet \"Base\" sont nommées afin de rendre les formules plus simples à comprendre. \n- Les informations sur la famille (revenus d'activité, nb d'enfants, etc.) sont dans les premières lignes de l'onglet \"Base\"\n- L'onglet \"Base\" contient également (partie centrale) une ligne par niveau de revenus d'activité, et les revenus et montants de prestation correspondants\n- L'onglet \"Base\" contient enfin (partie inférieure) des graphiques et tableaux de sortie (à affiner en fonction des besoins)\n- Une macro VBA-E permet de copier instantanément n fois l'onglet \"Base\", en modifiant les caractéristiques de la famille à chaque fois (nombre d'enfants, revenus du conjoint). "]
[]
[null,"2. Procédure pour générer  des cas-types \nEtape 1 : sauvegarder la maquette sous un nouveau nom et activer l'option \"Activer les macros\"\nEtape 2 : modifier éventuellement l'onglet \"Base\" pour coder des barèmes alternatifs ou de nouvelles mesures (en ajoutant des colonnes) \nEtape 3 : créer les graphiques et tableaux qui seront utilisés dans l'analyse en bas de l'onglet \"Base\" \nEtape 4 : se placer dans l'onglet \"Base\" au niveau des \"Graphiques et sorties\" (partie inférieure)\nEtape 5 : activer la macro \"Copie_cas_type\", via le menu des macros ou via le bouton ci-dessous\nEtape 6 : copier/coller les tableaux et graphiques générés\nEtape 7 : éventuellement créer un tableau récapitulatif à l'aide de la macro (comparaison de données issues de différentes configurations familiales sur le même onglet)"]

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[]
[null,null,"Valeur","Explication","Source","Valeur au 31/12","Valeur au 01/07"]
[null,"Barème au 1er juillet ou au 31 décembre 2023"]
[null,"Sauf précision contraire, les montants ont été mensualisés"]
[null,"Les cases surlignées en jaune doivent être modifiées lors de l'actualisation annuelle de la maquette (revalorisation habituellement annuelle)"]
[]
[null,"I. Prestations"]
[]
[null,"A. Revenu de solidarité active (RSA)"]
[null,"1. RSA non majoré"]
[null,"Montant forfaitaire",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F11,Barème!G11)","v":607.75},null,"https://www.caf.fr/allocataires/aides-et-demarches/droits-et-prestations/vie-professionnelle/le-revenu-de-solidarite-active-rsa",{"$f":"G11","v":607.75},607.75]
[null,"Majoration pour première personne à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F12,Barème!G12)","v":0.5},"En proportion du montant forfaitaire","BLS",0.5,0.5]
[null,"Majoration pour les 2 premiers enfants",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F13,Barème!G13)","v":0.3},"En proportion du montant forfaitaire","BLS",0.3,0.3]
[null,"Majoration pour les enfants à partir du 3ème",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F14,Barème!G14)","v":0.4},"En proportion du montant forfaitaire","BLS",0.4,0.4]
[null,"2. RSA majoré"]
[null,"Montant forfaitaire",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F16,Barème!G16)","v":780.42393000000004},null,"https://www.aide-sociale.fr/montants-rsa/",{"$f":"G16","v":780.42393000000004},{"$f":"128.412%*mont_forfaitaire_rsa","v":780.42393000000004}]
[null,"Majoration pour les 2 premiers enfants",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F17,Barème!G17)","v":0.33333333333333331},"En proportion du montant forfaitaire majoré","BLS",{"$f":"1/3","v":0.33333333333333331},{"$f":"1/3","v":0.33333333333333331}]
[null,"Majoration pour les enfants à partir du 3ème",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F18,Barème!G18)","v":0.33333333333333331},"En proportion du montant forfaitaire majoré","BLS",{"$f":"1/3","v":0.33333333333333331},{"$f":"1/3","v":0.33333333333333331}]
[null,"3. Forfait logement"]
[null,"1 personne",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F20,Barème!G20)","v":72.929999999999993},null,"https://www.caf.fr/allocataires/droits-et-prestations/s-informer-sur-les-aides/solidarite-et-insertion/le-revenu-de-solidarite-active-rsa",{"$f":"12%*mont_forfaitaire_rsa","v":72.929999999999993},{"$f":"12%*mont_forfaitaire_rsa","v":72.929999999999993}]
[null,"2 personnes",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F21,Barème!G21)","v":145.86000000000001},null,"BLS",{"$f":"16%*mont_forfaitaire_rsa*(1+tx_majo_rsa_pac1)","v":145.86000000000001},{"$f":"16%*mont_forfaitaire_rsa*(1+tx_majo_rsa_pac1)","v":145.86000000000001}]
[null,"3 personnes ou +",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F22,Barème!G22)","v":180.50175000000002},null,"BLS",{"$f":"16.5%*(1+tx_majo_rsa_pac1+tx_majo_rsa_enf12)*mont_forfaitaire_rsa","v":180.50175000000002},{"$f":"16.5%*(1+tx_majo_rsa_pac1+tx_majo_rsa_enf12)*mont_forfaitaire_rsa","v":180.50175000000002}]
[null,"4. Prime de Noël "]
[null,"1 pers",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F24,Barème!G24)","v":12.704166666666666},"Depuis 2009, les montants de la prime de Noël restent stables. Ils pourraient, en conséquence, rester inchangés pour l’éventuelle prime de Noël 2023.","BLS",{"$f":"152.45/12","v":12.704166666666666},{"$f":"152.45/12","v":12.704166666666666}]
[null,"2 pers",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F25,Barème!G25)","v":19.055833333333332},null,"BLS",{"$f":"228.67/12","v":19.055833333333332},{"$f":"228.67/12","v":19.055833333333332}]
[null,"3 pers",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F26,Barème!G26)","v":22.867500000000003},null,"BLS",{"$f":"274.41/12","v":22.867500000000003},{"$f":"274.41/12","v":22.867500000000003}]
[null,"isolé avec 3 enfants",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F27,Barème!G27)","v":27.949166666666667},null,"BLS",{"$f":"335.39/12","v":27.949166666666667},{"$f":"335.39/12","v":27.949166666666667}]
[null,"couple avec 2 enfants",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F28,Barème!G28)","v":26.678333333333331},null,"BLS",{"$f":"320.14/12","v":26.678333333333331},{"$f":"320.14/12","v":26.678333333333331}]
[null,"pers. sup",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F29,Barème!G29)","v":5.0816666666666661},null,"BLS",{"$f":"60.98/12","v":5.0816666666666661},{"$f":"60.98/12","v":5.0816666666666661}]
[null,"5. Autres paramètres"]
[null,"Seuil de non versement ",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F31,Barème!G31)","v":6},null,"Legifrance Article R262-39 modifié par décret n°2009-404 du 15 avril 2009",6,6]
[]
[null,"B. Allocations familiales (AF)"]
[null,"2 enfants",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F34,Barème!G34)","v":141.98411199999998},"montant après CRDS","https://www.caf.fr/allocataires/droits-et-prestations/s-informer-sur-les-aides/petite-enfance/les-allocations-familiales-af",{"$f":"32%*bmaf*(1-tx_crds)","v":141.98411199999998},{"$f":"32%*bmaf*(1-tx_crds)","v":141.98411199999998}]
[null,"par enfant supplémentaire",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F35,Barème!G35)","v":181.91714350000001},"montant après CRDS",null,{"$f":"41%*bmaf*(1-tx_crds)","v":181.91714350000001},{"$f":"41%*bmaf*(1-tx_crds)","v":181.91714350000001}]
[null,"majoration pour âge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F36,Barème!G36)","v":70.992055999999991},"montant après CRDS",null,{"$f":"16%*bmaf*(1-tx_crds)","v":70.992055999999991},{"$f":"16%*bmaf*(1-tx_crds)","v":70.992055999999991}]
[null,"Allocation forfaitaire (enfant de 20 ans)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F37,Barème!G37)","v":89.778328819000009},"montant après CRDS",null,{"$f":"20.234%*bmaf*(1-tx_crds)","v":89.778328819000009},{"$f":"20.234%*bmaf*(1-tx_crds)","v":89.778328819000009}]
[null,"1er seuil de modulation des AF (au-delà, le montant des af est divisé par 2)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F38,Barème!G38)","v":5932.833333333333},null,null,{"$f":"G38","v":5932.833333333333},{"$f":"71194/12","v":5932.833333333333}]
[null,"2nd seuil de modulation des AF (au-delà, le montant des af est divisé par 4)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F39,Barème!G39)","v":7907.75},null,null,{"$f":"G39","v":7907.75},{"$f":"94893/12","v":7907.75}]
[null,"modulation des AF - supplément de plafond par enfant",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F40,Barème!G40)","v":494.33333333333331},null,null,{"$f":"G40","v":494.33333333333331},{"$f":"5932/12","v":494.33333333333331}]
[]
[null,"C. Allocations logement (APL), zone 2"]
[null,"1. Plafonds de loyer + montant forfaitaire des charges (L+C)"]
[null,"Isolé",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F44,Barème!G44)","v":324.99},null,"Loyers plafonds : article 7 de l'arrêté du 25 septembre 2020",{"$f":"278.28+58.08","v":336.35999999999996},{"$f":"268.87+56.12","v":324.99}]
[null,"Couple",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F45,Barème!G45)","v":385.22},null,"Forfait charges : article 9 de l'arrêté du 25 septembre 2020",{"$f":"340.62+58.08","v":398.7},{"$f":"329.1+56.12","v":385.22}]
[null,"1 personne à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F46,Barème!G46)","v":439.16},null,null,{"$f":"383.28+58.08+13.17","v":454.53},{"$f":"370.32+56.12+12.72","v":439.16}]
[null,"Par pers. à charge sup",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F47,Barème!G47)","v":66.62},null,null,{"$f":"55.79+13.17","v":68.959999999999994},{"$f":"53.9+12.72","v":66.62}]
[null,"2. Participation minimale"]
[null,"Montant minimum",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F49,Barème!G49)","v":36.630000000000003},"(PO : participation minimale)","Article 13 de l'arrêté du 25 septembre 2020",37.909999999999997,36.630000000000003]
[null,"Taux",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F50,Barème!G50)","v":8.5000000000000006E-2},"(PO : participation minimale)",null,8.5000000000000006E-2,8.5000000000000006E-2]
[null,"3. Taux de participation complémentaire selon le montant du loyer - TL"]
[null,"Taux moyen",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F52,Barème!G52)","v":3.0500000000000002E-3},"Article 14 de l'arrêté du 27 septembre 2019\nCalculé comme 0%*0,45 + 0,45%*(0,75-0,45) + 0,68%*(1-0,75)","Arrêté du 27 septembre 2019 relatif au calcul des aides personnelles au logement et de la prime de déménagement - Légifrance (legifrance.gouv.fr)",3.0500000000000002E-3,3.0500000000000002E-3]
[null,"4. Taux famille"]
[null,"Isolé",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F54,Barème!G54)","v":2.8299999999999999E-2},null,"Article 14 de l'arrêté du 25 septembre 2020",2.8299999999999999E-2,2.8299999999999999E-2]
[null,"Couple",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F55,Barème!G55)","v":3.15E-2},null,null,3.15E-2,3.15E-2]
[null,"1 personne à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F56,Barème!G56)","v":2.7E-2},null,null,2.7E-2,2.7E-2]
[null,"2 personne à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F57,Barème!G57)","v":2.3800000000000002E-2},null,null,2.3800000000000002E-2,2.3800000000000002E-2]
[null,"3 personne à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F58,Barème!G58)","v":2.01E-2},null,null,2.01E-2,2.01E-2]
[null,"4 personne à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F59,Barème!G59)","v":1.8499999999999999E-2},null,null,1.8499999999999999E-2,1.8499999999999999E-2]
[null,"Par personne sup",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F60,Barème!G60)","v":-5.9999999999999995E-4},null,null,{"$f":"-0.06%","v":-5.9999999999999995E-4},{"$f":"-0.06%","v":-5.9999999999999995E-4}]
[null,"5. Abattement forfaitaire de ressources - R0 (annuel)"]
[null,"Isolé",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F62,Barème!G62)","v":4949},"Article 15 de l'arrêté du 26 décembre","https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000046829580",{"$f":"G62","v":4949},4949]
[null,"Couple",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F63,Barème!G63)","v":7090},null,null,{"$f":"G63","v":7090},7090]
[null,"1 personne à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F64,Barème!G64)","v":8456},null,null,8456,8456]
[null,"2 personnes à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F65,Barème!G65)","v":8646},null,null,8646,8646]
[null,"3 personnes à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F66,Barème!G66)","v":8977},null,null,8977,8977]
[null,"4 personnes à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F67,Barème!G67)","v":9311},null,null,9311,9311]
[null,"5 personnes à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F68,Barème!G68)","v":9642},null,null,9642,9642]
[null,"6 personnes à charge",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F69,Barème!G69)","v":9975},null,null,9975,9975]
[null,"Par personne sup",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F70,Barème!G70)","v":328},null,null,328,328]
[null,"6. Montant forfaitaire à déduire - Mfo - fixé par arrêté  (depuis octobre 2017)"]
[null,"Valeur",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F72,Barème!G72)","v":5},null,"Arrêté du 28 septembre 2017 relatif aux aides personnelles au logement et au seuil de versement",5,5]
[null,"7. Seuil de versement"]
[null,"Valeur",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F74,Barème!G74)","v":10},null,"Article 12 de l'arrêté du 25 septembre 2020",10,10]
[null,"Abattement double activité",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F75,Barème!G75)","v":7.916666666666667},"si chacun des deux revenus 2017 est  >= 12*BMAF (406,62 au 1e janvier 2017)","Article 3 de l'arrêté du 25 septembre 2020",{"$f":"95/12","v":7.916666666666667},{"$f":"95/12","v":7.916666666666667}]
[]
[null,"D. Allocation de rentrée scolaire (ARS) [montant annuel]"]
[null,"enfant de 6 à 10 ans",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F78,Barème!G78)","v":398.08795401999998},"montant après CRDS","https://www.caf.fr/allocataires/droits-et-prestations/s-informer-sur-les-aides/enfance-et-jeunesse/l-allocation-de-rentree-scolaire-ars",{"$f":"(89.72%)*bmaf*(1-tx_crds)","v":398.08795401999998},{"$f":"(89.72%)*bmaf*(1-tx_crds)","v":398.08795401999998}]
[null,"enfants de 11 à 14 ans",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F79,Barème!G79)","v":420.05112134499996},"montant après CRDS",null,{"$f":"(94.67%)*bmaf*(1-tx_crds)","v":420.05112134499996},{"$f":"(94.67%)*bmaf*(1-tx_crds)","v":420.05112134499996}]
[null,"enfants de 15 à 18 ans",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F80,Barème!G80)","v":434.60449282500002},"montant après CRDS",null,{"$f":"(97.95%)*bmaf*(1-tx_crds)","v":434.60449282500002},{"$f":"(97.95%)*bmaf*(1-tx_crds)","v":434.60449282500002}]
[null,"plafond de ressources",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F81,Barème!G81)","v":1652.25},"plafond théorique pour une famille sans enfant",null,{"$f":"G81","v":1652.25},{"$f":"(25775-5948)/12","v":1652.25}]
[null,"par enfant à charge sup.",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F82,Barème!G82)","v":495.67499999999995},"par enfant à charge à compter du premier",null,{"$f":"30%*plaf_ars","v":495.67499999999995},{"$f":"30%*plaf_ars","v":495.67499999999995}]
[]
[null,"E. Complément familial (CF)"]
[null,"Montant simple"]
[null,"montant",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F86,Barème!G86)","v":184.801195775},"montant après CRDS","https://www.caf.fr/allocataires/droits-et-prestations/s-informer-sur-les-aides/enfance-et-jeunesse/le-complement-familialcf",{"$f":"41.65%*bmaf*(1-tx_crds)","v":184.801195775},{"$f":"41.65%*bmaf*(1-tx_crds)","v":184.801195775}]
[null,"plafond simple (couple 1 revenu)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F87,Barème!G87)","v":3318.5},"pour 3 enfants",null,{"$f":"G87","v":3318.5},{"$f":"39822/12","v":3318.5}]
[null,"plafond majoré (couple biactif ou parent isolé)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F88,Barème!G88)","v":4059.5},"pour 3 enfants",null,{"$f":"G88","v":4059.5},{"$f":"48714/12","v":4059.5}]
[null,"Par personne sup.",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F89,Barème!G89)","v":553.08333333333337},null,null,553.08333333333337,{"$f":"6637/12","v":553.08333333333337}]
[null,"Montant majoré"]
[null,"montant majoré",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F91,Barème!G91)","v":277.22397868000002},"montant après CRDS","https://www.caf.fr/allocataires/droits-et-prestations/s-informer-sur-les-aides/enfance-et-jeunesse/le-complement-familialcf",{"$f":"62.48%*bmaf*(1-tx_crds)","v":277.22397868000002},{"$f":"62.48%*bmaf*(1-tx_crds)","v":277.22397868000002}]
[null,"plafond simple du CF majoré (couple 1 revenu)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F92,Barème!G92)","v":1659.5833333333333},"pour 3 enfants",null,{"$f":"G92","v":1659.5833333333333},{"$f":"19915/12","v":1659.5833333333333}]
[null,"plafond majoré du CF majoré (couple biactif ou parent isolé)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F93,Barème!G93)","v":2030.0833333333333},"pour 3 enfants",null,{"$f":"G93","v":2030.0833333333333},{"$f":"24361/12","v":2030.0833333333333}]
[null,"Par personne sup.",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F94,Barème!G94)","v":276.58333333333331},null,null,{"$f":"G94","v":276.58333333333331},{"$f":"3319/12","v":276.58333333333331}]
[null,"F. Base mensuelle des allocations familiales (BMAF)"]
[null,"Valeur n-2",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F96,Barème!G96)","v":414.81},"1er avril 2021","https://solidarites-sante.gouv.fr/IMG/pdf/2021.5.sante.pdf",{"$f":"G96","v":414.81},414.81]
[null,"Valeur n-1",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F97,Barème!G97)","v":439.17},"1er avril 2022","https://solidarites-sante.gouv.fr/IMG/pdf/2021.5.sante.pdf",{"$f":"G97","v":439.17},439.17]
[null,"Valeur n",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F98,Barème!G98)","v":445.93},"1er avril 2023","https://www.cleiss.fr/docs/regimes/regime_france6_prestations-familiales.",445.93,445.93]
[null,"G. Allocation de soutien familial"]
[null,"Montant par enfant privé du soutien de son père ou de sa mère",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F100,Barème!G100)","v":187.24154770000001},"montant après CRDS","https://sante.gouv.fr/fichiers/bo/2023/2023.6.sante.pdf",{"$f":"42.2%*bmaf*(1-tx_crds)","v":187.24154770000001},{"$f":"42.2%*bmaf*(1-tx_crds)","v":187.24154770000001}]
[null,"Montant de l'ASF hors majoration (part entrant dans la base ressources du RSA)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F101,Barème!G101)","v":99.832578749999996},null,"https://sante.gouv.fr/fichiers/bo/2023/2023.6.sante.pdf",{"$f":"22.5%*bmaf*(1-tx_crds)","v":99.832578749999996},{"$f":"22.5%*bmaf*(1-tx_crds)","v":99.832578749999996}]
[]
[null,"H. Prestation d'accueil du jeune enfant (Paje)"]
[null,"1. Allocation de base (législation pour les enfants nés après avril 2018 uniquement)"]
[null,"Taux plein"]
[null,"montant à tx plein",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F106,Barème!G106)","v":184.801195775},"montant après CRDS - enfants nés après le 1er avril 2018","https://www.caf.fr/allocataires/droits-et-prestations/s-informer-sur-les-aides/petite-enfance/l-allocation-de-base",{"$f":"41.65%*bmaf*(1-tx_crds)","v":184.801195775},{"$f":"41.65%*bmaf*(1-tx_crds)","v":184.801195775}]
[null,"plafond simple (couple 1 revenu)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F107,Barème!G107)","v":1843.5833333333333},"plafond théorique pour une famille sans enfant",null,{"$f":"G107","v":1843.5833333333333},{"$f":"(27654-(33185-27654))/12","v":1843.5833333333333}]
[null,"plafond majoré  (couple biactif ou parent isolé)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F108,Barème!G108)","v":2584.583333333333},"plafond théorique pour une famille sans enfant","https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000046794210",{"$f":"G108","v":2584.583333333333},{"$f":"plaf_simple_paje_plein+8892/12","v":2584.583333333333}]
[null,"pour les deux premiers enfants",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F109,Barème!G109)","v":460.91666666666669},null,null,460.91666666666669,{"$f":"(33185-27654)/12","v":460.91666666666669}]
[null,"à partir du 3ème enfant",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F110,Barème!G110)","v":553.08333333333337},null,null,553.08333333333337,{"$f":"6637/12","v":553.08333333333337}]
[null,"Taux partiel"]
[null,"montant à tx partiel",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F112,Barème!G112)","v":92.400597887499998},"montant après CRDS - enfants nés après le 1er avril 2018","https://www.caf.fr/allocataires/droits-et-prestations/s-informer-sur-les-aides/petite-enfance/l-allocation-de-base",{"$f":"20.825%*bmaf*(1-tx_crds)","v":92.400597887499998},{"$f":"20.825%*bmaf*(1-tx_crds)","v":92.400597887499998}]
[null,"plafond simple (couple 1 revenu)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F113,Barème!G113)","v":2202.6666666666665},"plafond théorique pour une famille sans enfant",null,{"$f":"G113","v":2202.6666666666665},{"$f":"(33040-(39648-33040))/12","v":2202.6666666666665}]
[null,"plafond majoré  (couple biactif ou parent isolé)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F114,Barème!G114)","v":3074.1666666666665},"plafond théorique pour une famille sans enfant",null,{"$f":"G114","v":3074.1666666666665},{"$f":"plaf_simple_paje+10458/12","v":3074.1666666666665}]
[null,"pour les deux premiers enfants",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F115,Barème!G115)","v":550.66666666666663},null,null,550.66666666666663,{"$f":"(39648-33040)/12","v":550.66666666666663}]
[null,"à partir du 3ème enfant",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F116,Barème!G116)","v":660.83333333333337},null,null,660.83333333333337,{"$f":"7930/12","v":660.83333333333337}]
[]
[null,"I. Prime d'Activité"]
[null,"Montant forfaitaire",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F119,Barème!G119)","v":595.25},null,"https://www.caf.fr/partenaires/accompagnement-des-allocataires/baremes/bareme-prime-activite",{"$f":"G119","v":595.25},595.25]
[null,"Montant forfaitaire majoré",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F120,Barème!G120)","v":764.37243000000012},null,"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006073189/LEGISCTA000006142022/",{"$f":"128.412%*Mont_forfaitaire_PA","v":764.37243000000012},{"$f":"128.412%*Mont_forfaitaire_PA","v":764.37243000000012}]
[null,"Tranche 1 de Smic pour calcul de la PA",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F121,Barème!G121)","v":0.5},null,null,0.5,0.5]
[null,"Tranche 2 de Smic pour calcul de la PA",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F122,Barème!G122)","v":1},null,null,1,1]
[null,"Pente",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F123,Barème!G123)","v":0.39},"1-61%","BSP - changement octobre 2018 : https://www.legifrance.gouv.fr/eli/decret/2018/10/3/SSAA1822062D/jo/texte",{"$f":"1-61%","v":0.39},{"$f":"1-61%","v":0.39}]
[null,"Bonus individuel maximum (au-delà de tranche 2 ci-dessus)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F124,Barème!G124)","v":173.2237025},"en pourcentage du montant forfaitaire","https://www.caf.fr/node/45449",{"$f":"0.29101*Mont_forfaitaire_PA","v":173.2237025},{"$f":"0.29101*Mont_forfaitaire_PA","v":173.2237025}]
[null,"Seuil versement",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F125,Barème!G125)","v":15},null,"https://www.caf.fr/allocataires/aides-et-demarches/droits-et-prestations/vie-professionnelle/la-prime-d-activite",15,15]
[null,"Forfait logement"]
[null,"1 personne",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F127,Barème!G127)","v":71.429999999999993},null,"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006073189/LEGISCTA000006142022/",{"$f":"12%*Mont_forfaitaire_PA","v":71.429999999999993},{"$f":"12%*Mont_forfaitaire_PA","v":71.429999999999993}]
[null,"2 personnes",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F128,Barème!G128)","v":142.85999999999999},null,null,{"$f":"16%*Mont_forfaitaire_PA*(1+tx_majo_rsa_pac1)","v":142.85999999999999},{"$f":"16%*Mont_forfaitaire_PA*(1+tx_majo_rsa_pac1)","v":142.85999999999999}]
[null,"3 personnes ou +",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F129,Barème!G129)","v":176.78925000000004},null,null,{"$f":"16.5%*(1+tx_majo_rsa_pac1+tx_majo_rsa_enf12)*Mont_forfaitaire_PA","v":176.78925000000004},{"$f":"16.5%*(1+tx_majo_rsa_pac1+tx_majo_rsa_enf12)*Mont_forfaitaire_PA","v":176.78925000000004}]
[null,"Travailleurs handicapés"]
[null,"Salaire minimum pour prise en compte de l'AAH comme revenu professionnel",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F131,Barème!G131)","v":334.08}," justification du chiffre 29: article L842-8 du code de la sécu --> liens relatifs  -->art D843-4","https://www.legifrance.gouv.fr/codes/id/LEGIARTI000036579172/2023-04-17/#LEGIARTI000036579172\n+ Legifrance - article L842-8 du code de la sécu",{"$f":"29*Smic_brut_horaire","v":334.08},{"$f":"29*Smic_brut_horaire","v":334.08}]
[]
[null,"J. Complémentaire santé solidaire (CSS) avec et sans participation financière"]
[null,"1. Plafonds"]
[null,"Plafond CSS gratuite pour une personne seule",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F135,Barème!G135)","v":809.91666666666663},"CSS sans participation financière","https://www.legifrance.gouv.fr/loda/id/JORFTEXT000047387932/#:~:text=Le%20plafond%20pr%C3%A9vu%20au%201,an%20pour%20une%20personne%20seule.",{"$f":"G135","v":809.91666666666663},{"$f":"9719/12","v":809.91666666666663}]
[null,"suppl. plafond pour la 1ère personne en plus",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F136,Barème!G136)","v":404.95833333333331},"revalorisé au 1er avril","Titre VI : Protection complémentaire en matière de santé et crédit d'impôt (Articles R861-2 à R862-13-1) - Légifrance (legifrance.gouv.fr)",{"$f":"50%*plaf_cmuc_base","v":404.95833333333331},{"$f":"50%*plaf_cmuc_base","v":404.95833333333331}]
[null,"suppl. plafond pour les 2 et 3è personnes en plus",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F137,Barème!G137)","v":242.97499999999997},null,null,{"$f":"30%*plaf_cmuc_base","v":242.97499999999997},{"$f":"30%*plaf_cmuc_base","v":242.97499999999997}]
[null,"suppl. plafond à partir de la 4è personne en plus",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F138,Barème!G138)","v":323.9666666666667},null,null,{"$f":"40%*plaf_cmuc_base","v":323.9666666666667},{"$f":"40%*plaf_cmuc_base","v":323.9666666666667}]
[null,"Plafond CSS payante (en % du  plafond CSS gratuite)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F139,Barème!G139)","v":1.35},"CSS avec participation financière","Plafond de la CSS 2023 et barème de la CSS payante (commentcamarche.com)",1.35,1.35]
[null,"2. Montants"]
[null,"Montant moyen de remboursement CSS gratuite",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F141,Barème!G141)","v":417},"dépense moyenne CNAM pour la C2SG","rapport annuel sur la C2S (édition 2023), p.45",{"$f":"G141","v":417},417]
[null,"CSS gratuite 0-15 ans",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F142,Barème!G142)","v":36.52225},"Remboursement moyen multiplié par un coefficient selon l'âge","les coeff. par âge sont hérités de maquettes antérieures",{"$f":"G142","v":36.52225},{"$f":"G$141*(1+deflat)/12","v":36.52225}]
[null,"CSS gratuite 16-49 ans",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F143,Barème!G143)","v":36.52225},"Remboursement moyen multiplié par un coefficient selon l'âge",null,36.52225,{"$f":"G$141*(1+deflat)/12","v":36.52225}]
[null,"CSS gratuite 50-59 ans",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F144,Barème!G144)","v":36.52225},"Remboursement moyen multiplié par un coefficient selon l'âge",null,36.52225,{"$f":"G$141*(1+deflat)/12","v":36.52225}]
[null,"CSS gratuite 60 ans et +",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F145,Barème!G145)","v":36.52225},"Remboursement moyen multiplié par un coefficient selon l'âge",null,36.52225,{"$f":"G$141*(1+deflat)/12","v":36.52225}]
[]
[null,"K. Chèque énergie"]
[null,"1. Plafonds"]
[null,"plafond de RFR 1ère tranche par unité de consommation",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F149,Barème!G149)","v":475},{"$f":"+C149*12","v":5700},"https://www.service-public.fr/particuliers/actualites/A14791 https://www.aide-sociale.fr/cheque-energie/#montant",{"$f":"G149","v":475},{"$f":"5700/12","v":475}]
[null,"plafond de RFR 2ème tranche par unité de consommation",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F150,Barème!G150)","v":566.66666666666663},{"$f":"+C150*12","v":6800},null,{"$f":"G150","v":566.66666666666663},{"$f":"6800/12","v":566.66666666666663}]
[null,"plafond de RFR 3ème tranche par unité de consommation",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F151,Barème!G151)","v":654.16666666666663},7850,null,654.16666666666663,{"$f":"7850/12","v":654.16666666666663}]
[null,"plafond de RFR 4ème tranche par unité de consommation",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F152,Barème!G152)","v":916.66666666666663},11000,null,916.66666666666663,{"$f":"11000/12","v":916.66666666666663}]
[null,"plafond de RFR 4ème tranche par unité de consommation",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F153,Barème!G153)","v":1450},17400,"Chèques énergie exceptionnels | Ministères Écologie Énergie Territoires (ecologie.gouv.fr)\nnon reconduit en 2023",1450,{"$f":"17400/12","v":1450}]
[null,"2. Montants"]
[null,"1ère tranche 1UC",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F155,Barème!G155)","v":194},null,"https://www.aide-sociale.fr/cheque-energie/#montant",{"$f":"G155","v":194},{"$f":"194","v":194}]
[null,"1ère tranche entre 1UC-2UC",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F156,Barème!G156)","v":240},null,null,{"$f":"G156","v":240},{"$f":"240","v":240}]
[null,"1ère tranche 2UC et plus",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F157,Barème!G157)","v":277},null,null,277,{"$f":"277","v":277}]
[null,"2ème tranche 1UC",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F158,Barème!G158)","v":146},null,null,146,{"$f":"146","v":146}]
[null,"2ème tranche entre 1UC-2UC",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F159,Barème!G159)","v":176},null,null,176,{"$f":"176","v":176}]
[null,"2ème tranche 2UC et plus",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F160,Barème!G160)","v":202},null,null,202,{"$f":"202","v":202}]
[null,"3ème tranche 1UC",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F161,Barème!G161)","v":98},null,null,98,{"$f":"98","v":98}]
[null,"3ème tranche entre 1UC-2UC",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F162,Barème!G162)","v":113},null,null,113,{"$f":"113","v":113}]
[null,"3ème tranche 2UC et plus",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F163,Barème!G163)","v":126},null,null,126,{"$f":"126","v":126}]
[null,"4ème tranche 1UC",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F164,Barème!G164)","v":48},null,null,48,{"$f":"48","v":48}]
[null,"4ème tranche entre 1UC-2UC",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F165,Barème!G165)","v":63},null,null,63,{"$f":"63","v":63}]
[null,"4ème tranche 2UC et plus",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F166,Barème!G166)","v":76},null,null,76,{"$f":"76","v":76}]
[null,"bonus 2022",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F167,Barème!G167)","v":0},null,"non reconduit en 2023",0,0]
[]
[null,"L. Abattement sur les ressources N pour les chômeurs"]
[null,"1. Plafonds"]
[null,"Abattement sur les revenus d'activité pour les chômeurs",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F171,Barème!G171)","v":0.3},null,null,0.3,0.3]
[]
[null,"M. Allocation adulte handicapé (AAH)\n [hors travail en ESAT et prise en charge en établissement, hors période de cumul intégral de 6 mois après la reprise d'activité, hors période de réduction d'activité]"]
[null,"1. Plafonds mensualisés (à partir du plafond annuel, non trimestriel)"]
[null,"personne seule",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F175,Barème!G175)","v":971.37},null,"https://www.caf.fr/allocataires/droits-et-prestations/s-informer-sur-les-aides/solidarite-et-insertion/l-allocation-aux-adultes-handicapes-aah",{"$f":"G175","v":971.37},{"$f":"11656.44/12","v":971.37}]
[null,"couple",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F176,Barème!G176)","v":971.37},null,null,{"$f":"G176","v":971.37},{"$f":"AAH_plaf_seul","v":971.37}]
[null,"supplément PAC",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F177,Barème!G177)","v":485.685},null,"L’allocation aux adultes handicapés (Aah) | Bienvenue sur Caf.fr",485.685,{"$f":"G175/2","v":485.685}]
[null,"2. Montants"]
[null,"normal ",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F179,Barème!G179)","v":971.37},null,"https://www.caf.fr/allocataires/droits-et-prestations/s-informer-sur-les-aides/solidarite-et-insertion/l-allocation-aux-adultes-handicapes-aah",{"$f":"G179","v":971.37},971.37]
[null,"Majoration pour vie autonome",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F180,Barème!G180)","v":110.63},"conditions : \n* avoir un taux d'incapacité au moins égal à 80 %\n* percevoir une aide au logement\n* ne pas percevoir de revenu d'activité à caractère professionnel","https://fmh-association.org/nos-services/vos-droits-et-prestations/",{"$f":"G180","v":110.63},{"$f":"110.63","v":110.63}]
[null,"3. Abattements (les pourcentages indiqués ne correspondent pas aux abattements mais à la fraction des revenus pris en compte)"]
[null,"Abattement forfaitaire sur revenu du conjoint",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F182,Barème!G182)","v":416.66666666666669},null,null,null,416.66666666666669]
[null,"Abattement majoré par enfant ",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F183,Barème!G183)","v":116.66666666666667},null,null,null,116.66666666666667]
[null,"Abattement spécifique salaires - tranche 1 (< 30 % du Smic brut (35h))",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F184,Barème!G184)","v":0.19999999999999996},"s'applique uniquement aux revenus d'activité de l'allocataire (travail en milieu ordinaire), en lieu et place des autres abattements","\"@doc\"",{"$f":"G184","v":0.19999999999999996},{"$f":"1-80%","v":0.19999999999999996}]
[null,"Abattement spécifique salaires - tranche 2 (>= 30 % du Smic brut (35h))",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F185,Barème!G185)","v":0.6},null,"\"@doc\"",0.6,{"$f":"1-40%","v":0.6}]
[null,"Plafond abattement spécifique salaires - tranche 1 (30 % du Smic brut (35h))",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F186,Barème!G186)","v":524.17151999999987},null,"Titre II : Allocation aux adultes handicapés. (Articles D821-1 à D821-11) - Légifrance (legifrance.gouv.fr)",524.17151999999987,{"$f":"30%*smic_b","v":524.17151999999987}]
[]
[null,"N. Allocation de Solidarité Spécifique (ASS)"]
[null,"1. Plafonds mensuels"]
[null,"personne seule plafond d'ouverture des droits",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F190,Barème!G190)","v":1272.1600000000001},"Ressources soumises à l'IR de la personne concernée à l'année n-1  (dont ASS)","https://www.service-public.fr/particuliers/vosdroits/F12484",{"$f":"G190","v":1272.1600000000001},1272.1600000000001]
[null,"personne seule plafond ASS montant forfaitaire",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F191,Barème!G191)","v":726.95},"Ressources soumises à l'IR de la personne concernée à l'année n-1  (dont ASS)","ASS Pôle Emploi : montant 2023, augmentation et calcul (commentcamarche.com)",{"$f":"G191","v":726.95},726.95]
[null,"couple plafond d'ouverture des droits",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F192,Barème!G192)","v":1999.11},"Ressources soumises à l'IR  de la personne concernée et de son conjoint à l'année n-1  (dont ASS)","Allocation de solidarité spécifique (ASS) | Service-public.fr",1999.11,1999.11]
[null,"couple plafond ASS montant forfaitaire",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F193,Barème!G193)","v":1453.9},"Ressources soumises à l'IR de la personne concernée à l'année n-1  (dont ASS)",null,1453.9,1453.9]
[null,"2.Montants"]
[null,"Montant mensuel forfaitaire de l'ASS (calculé à partir du montant journalier)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F195,Barème!G195)","v":545.1},"Lorsque les ressources sont inférieures à ASS_plaf : montant individuel mais examen des ressources du couple",null,{"$f":"G195","v":545.1},{"$f":"seuil_vers_ASS*30","v":545.1}]
[null,"3. Seuil de versement"]
[null,"Seuil de versement de l'ASS différentielle (personne seule ou couple)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F197,Barème!G197)","v":18.170000000000002},null,"https://allocation-chomage.fr/allocation-specifique-solidarite/",{"$f":"G197","v":18.170000000000002},18.170000000000002]
[null,"4. Prime de Noël"]
[null,"Montant forfaitaire",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F199,Barème!G199)","v":12.704166666666666},"Ne dépend pas du nombre de personne dans le foyer","https://www.service-public.fr/particuliers/vosdroits/F1325",{"$f":"G199","v":12.704166666666666},{"$f":"152.45/12","v":12.704166666666666}]
[]
[null,"II. Prélèvements"]
[]
[null,"A. Impôt sur le revenu (IR)"]
[null,"1. Barème"]
[null,"tranche 1",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F205,Barème!G205)","v":0},null,"page 363 - https://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2023/pdf_som/21-calcul_impot_361a374.pdf",0,0]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F206,Barème!G206)","v":941.19133333333332},null,null,{"$f":"G206","v":941.19133333333332},{"$f":"1.048*10777/12","v":941.19133333333332}]
[null,"tranche 2",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F207,Barème!G207)","v":0.11},null,null,0.11,0.11]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F208,Barème!G208)","v":2399.7453333333333},null,null,{"$f":"G208","v":2399.7453333333333},{"$f":"1.048*27478/12","v":2399.7453333333333}]
[null,"tranche 3",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F209,Barème!G209)","v":0.3},null,null,0.3,0.3]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F210,Barème!G210)","v":6861.78},null,null,{"$f":"G210","v":6861.78},{"$f":"1.048*78570/12","v":6861.78}]
[null,"tranche 4",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F211,Barème!G211)","v":0.41},null,null,0.41,0.41]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F212,Barème!G212)","v":14758.809333333333},null,null,{"$f":"G212","v":14758.809333333333},{"$f":"1.048*168994/12","v":14758.809333333333}]
[null,"tranche 5",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F213,Barème!G213)","v":0.45},null,null,0.45,0.45]
[null,"2. Décote"]
[null,"Taux à appliquer au seuil de décote et à l'impôt payé",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F215,Barème!G215)","v":0.45250000000000001},null,"Page 363 - \nhttps://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2023/pdf_som/21-calcul_impot_361a374.pdf",0.45250000000000001,0.45250000000000001]
[null,"Montant (plafond) célibataire ",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F216,Barème!G216)","v":160.69333333333336},null,null,{"$f":"G216","v":160.69333333333336},{"$f":"1.048*1840/12","v":160.69333333333336}]
[null,"Montant (plafond) couple",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F217,Barème!G217)","v":265.93},null,null,{"$f":"G217","v":265.93},{"$f":"1.048*3045/12","v":265.93}]
[null,"3. Quotient familial"]
[null,"Plafond de l'avantage lié au QF",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F219,Barème!G219)","v":146.54533333333333},null,"Page 362 - \nhttps://www.impots.gouv.fr/www2/fichiers/documentation/brochure/ir_2023/pdf_som/21-calcul_impot_361a374.pdf",{"$f":"G219","v":146.54533333333333},{"$f":"1.048*1678/12","v":146.54533333333333}]
[null,"Plafond du QF pour 1er enfant à charge d'une famille monoparentale",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F220,Barème!G220)","v":345.7526666666667},null,null,{"$f":"G220","v":345.7526666666667},{"$f":"1.048*3959/12","v":345.7526666666667}]
[null,"4. Abattement pour frais professionnels"]
[null,"Taux",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F222,Barème!G222)","v":0.1},null,"https://www.demarches.interieur.gouv.fr/particuliers/impot-revenu-frais-professionnels-forfait-frais-reels-deduction",0.1,0.1]
[null,"Plancher",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F223,Barème!G223)","v":494.65600000000001},null,null,{"$f":"G223","v":494.65600000000001},{"$f":"1.048*472","v":494.65600000000001}]
[null,"Plafond",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F224,Barème!G224)","v":14171.056},null,null,{"$f":"G224","v":14171.056},{"$f":"1.048*13522","v":14171.056}]
[null,"5. Seuil de recouvrement"]
[null,"Seuil de recouvrement sur la cotisation initiale d'impôt (avant crédits d'impôt)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F226,Barème!G226)","v":5.083333333333333},null,"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006162896/2021-06-22/",{"$f":"61/12","v":5.083333333333333},{"$f":"61/12","v":5.083333333333333}]
[null,"Seuil de recouvrement sur la cotisation finale d'impôt (après crédits d'impôt)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F227,Barème!G227)","v":1},null,null,{"$f":"12/12","v":1},{"$f":"12/12","v":1}]
[]
[null,"B. Prélèvements sociaux"]
[null,"1. Plafond de la Sécurité sociale (PSS)"]
[null,"Valeur",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F231,Barème!G231)","v":3666},"Plafond mensuel (PMSS)","https://www.ameli.fr/entreprise/vos-salaries/montants-reference/plafond-securite-sociale",{"$f":"G231","v":3666},3666]
[null,"2. CSG/CRDS sur les revenus d'activité"]
[null,"Taux CSG total",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F233,Barème!G233)","v":9.1999999999999998E-2},null,"https://www.ipp.eu/baremes-ipp/prelevements-sociaux/1/contributions_sociales/csg_activite/",9.1999999999999998E-2,9.1999999999999998E-2]
[null,"Taux CSG déductible",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F234,Barème!G234)","v":6.8000000000000005E-2},null,null,6.8000000000000005E-2,6.8000000000000005E-2]
[null,"Abattement pour frais professionnels",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F235,Barème!G235)","v":1.7500000000000002E-2},"Sous 4 PSS",null,1.7500000000000002E-2,1.7500000000000002E-2]
[null,"Taux CRDS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F236,Barème!G236)","v":5.0000000000000001E-3},null,"https://www.ipp.eu/baremes-ipp/prelevements-sociaux/1/contributions_sociales/crds/",5.0000000000000001E-3,5.0000000000000001E-3]
[null,"Taux CSG non déductible / CRDS sous 4 PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F237,Barème!G237)","v":2.8492499999999997E-2},"Calculé",null,{"$f":"(F233-F234+F236)*(1-F235)","v":2.8492499999999997E-2},{"$f":"(G233-G234+G236)*(1-G235)","v":2.8492499999999997E-2}]
[null,"Taux CSG non déductible / CRDS après 4 PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F238,Barème!G238)","v":2.8999999999999995E-2},"Calculé",null,{"$f":"(F233-F234)+F236","v":2.8999999999999995E-2},{"$f":"(G233-G234)+G236","v":2.8999999999999995E-2}]
[null,"Taux CSG déductible sous 4 PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F239,Barème!G239)","v":6.6810000000000008E-2},"Calculé",null,{"$f":"F234*(1-F235)","v":6.6810000000000008E-2},{"$f":"G234*(1-G235)","v":6.6810000000000008E-2}]
[null,"Taux CSG déductible après 4 PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F240,Barème!G240)","v":6.8000000000000005E-2},"Calculé",null,{"$f":"F234","v":6.8000000000000005E-2},{"$f":"G234","v":6.8000000000000005E-2}]
[null,"3. Cotisations salariales (salarié non cadre, en CDI)"]
[null,"Assurance vieillesse ",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F242,Barème!G242)","v":4.0000000000000001E-3},"Tout","https://www.ipp.eu/baremes-ipp/prelevements-sociaux/1/cotisations_securite_sociale_ss_regime_general/cnav",4.0000000000000001E-3,4.0000000000000001E-3]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F243,Barème!G243)","v":6.9000000000000006E-2},"< 1 PSS",null,6.9000000000000006E-2,6.9000000000000006E-2]
[null,"Retraites complémentaires",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F244,Barème!G244)","v":4.0099999999999997E-2},"< 1 PSS, Retraite complémentaire + Contribution d'équilibre général","https://www.ipp.eu/baremes-ipp/prelevements-sociaux/1/regimes_complementaires_retraite_secteur_prive/agirc_arrco_cet_ceg/",{"$f":"3.15%+0.86%","v":4.0099999999999997E-2},{"$f":"3.15%+0.86%","v":4.0099999999999997E-2}]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F245,Barème!G245)","v":9.7200000000000009E-2},"1 PSS - 8PSS, Retraite complémentaire + Contribution d'équilibre général",null,{"$f":"8.64%+1.08%","v":9.7200000000000009E-2},{"$f":"8.64%+1.08%","v":9.7200000000000009E-2}]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F246,Barème!G246)","v":1.4E-3},"1 PSS - 8PSS, Contribution d'équilibre technique (CET)",null,1.4E-3,1.4E-3]
[null,"Taux CS salariales < 1PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F247,Barème!G247)","v":0.11310000000000001},"Calculé",null,{"$f":"F242+F243+F244","v":0.11310000000000001},{"$f":"G242+G243+G244","v":0.11310000000000001}]
[null,"Taux CS salariales 1PSS < 3PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F248,Barème!G248)","v":0.10120000000000001},"Calculé",null,{"$f":"F242+F245","v":0.10120000000000001},{"$f":"G242+G245","v":0.10120000000000001}]
[null,"Taux CS salariales 3PSS < 4PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F249,Barème!G249)","v":0.10120000000000001},"Calculé",null,{"$f":"F242+F245","v":0.10120000000000001},{"$f":"G242+G245","v":0.10120000000000001}]
[null,"Taux CS salariales 4PSS < 8PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F250,Barème!G250)","v":0.10120000000000001},"Calculé",null,{"$f":"F242+F245","v":0.10120000000000001},{"$f":"G242+G245","v":0.10120000000000001}]
[null,"Taux CS salariales > 8PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F251,Barème!G251)","v":4.0000000000000001E-3},"Calculé",null,{"$f":"F242","v":4.0000000000000001E-3},{"$f":"G242","v":4.0000000000000001E-3}]
[null,"4. Cotisations employeurs (salarié non cadre, en CDI)"]
[null,"Assurance maladie ",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F253,Barème!G253)","v":2.5},"Seuil en nb de smic pour bénéficier de la réduc pour compenser suppression CICE",null,2.5,2.5]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F254,Barème!G254)","v":0.06},"Réduction si salaire brut < seuil_smic_pat_assmal*SMIC","https://www.demarches.interieur.gouv.fr/professionnels/credit-impot-competitivite-emploi-cice",0.06,0.06]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F255,Barème!G255)","v":0.13},"taux si revenu > 2,5 SMIC",null,0.13,0.13]
[null,"Assurance vieillesse ",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F256,Barème!G256)","v":1.9E-2},"Tout","https://www.msa.fr/lfp/documents/11566/17390919/MSA+-+Taux+des+cotisations+sur+salaires+2023",1.9E-2,1.9E-2]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F257,Barème!G257)","v":8.5500000000000007E-2},"< 1 PSS",null,8.5500000000000007E-2,8.5500000000000007E-2]
[null,"Chômage",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F258,Barème!G258)","v":4.2000000000000003E-2},"< 4 PSS, y.c. fonds de garantie des salaires",null,{"$f":"4.05%+0.15%","v":4.2000000000000003E-2},{"$f":"4.05%+0.15%","v":4.2000000000000003E-2}]
[null,"Retraites complémentaires",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F259,Barème!G259)","v":6.0100000000000001E-2},"< 1 PSS, Retraite complémentaire + Contribution d'équilibre général",null,{"$f":"4.72%+1.29%","v":6.0100000000000001E-2},{"$f":"4.72%+1.29%","v":6.0100000000000001E-2}]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F260,Barème!G260)","v":0.1457},"1 PSS - 8PSS, Retraite complémentaire + Contribution d'équilibre général",null,{"$f":"12.95%+1.62%","v":0.1457},{"$f":"12.95%+1.62%","v":0.1457}]
[null,null,{"$f":"IF(Base!$K$1=\"31/12\",Barème!F261,Barème!G261)","v":2.0999999999999999E-3},"1 PSS - 8PSS, Contribution d'équilibre technique (CET)",null,2.0999999999999999E-3,2.0999999999999999E-3]
[null,"Solidarité / autonomie",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F262,Barème!G262)","v":3.0000000000000001E-3},"Tout",null,3.0000000000000001E-3,3.0000000000000001E-3]
[null,"Famille",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F263,Barème!G263)","v":5.2499999999999998E-2},"Tout",null,5.2499999999999998E-2,5.2499999999999998E-2]
[null,"Modulation cotisations familiales",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F264,Barème!G264)","v":1.7999999999999995E-2},"Différence entre le taux normal et le taux modulé",null,{"$f":"5.25%-3.45%","v":1.7999999999999995E-2},{"$f":"5.25%-3.45%","v":1.7999999999999995E-2}]
[null,"Part de smic en dessous duquel l'employeur bénéficie de la modulation",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F265,Barème!G265)","v":3.5},"Augmentation en 2016 à 3,5 smic à partir du 1er avril 2016 (en 2015, 1,6 smic)",null,3.5,3.5]
[null,"Accidents du travail ",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F266,Barème!G266)","v":3.6999999999999998E-2},"Tout ; hypothèse, variable selon le secteur ; il s'agit du taux collectif pour les entreprises de moins de 20 salariés du risque supermarchés (code : 52.1DA)","Legifrance Arrêté du 24 décembre 2014 relatif à la tarification des risques ATMP",3.6999999999999998E-2,3.6999999999999998E-2]
[null,"Contribution Fnal (Fonds national d'aide au logement)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F267,Barème!G267)","v":5.0000000000000001E-3},"Tout ; entreprises de 50 sal et +","https://www.msa.fr/lfp/documents/11566/17390919/MSA+-+Taux+des+cotisations+sur+salaires+2023",5.0000000000000001E-3,5.0000000000000001E-3]
[null,"Contribution au dialogue social",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F268,Barème!G268)","v":1.6000000000000001E-4},"Tout ; créé en janvier 2015",null,1.6000000000000001E-4,1.6000000000000001E-4]
[null,"Taux CS employeurs < 1PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F269,Barème!G269)","v":0.43425999999999992},"Calculé ",null,{"$f":"SUM(F$255:F$259,F$262:F$263,F$266:F$268)","v":0.43425999999999992},{"$f":"SUM(G$255:G$259,G$262:G$263,G$266:G$268)","v":0.43425999999999992}]
[null,"Taux CS employeurs 1PSS < 3PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F270,Barème!G270)","v":0.43645999999999996},"Calculé",null,{"$f":"SUM(F$255:F$256,F$258,F$260:F$263,F$266:F$268)","v":0.43645999999999996},{"$f":"SUM(G$255:G$256,G$258,G$260:G$263,G$266:G$268)","v":0.43645999999999996}]
[null,"Taux CS employeurs 3PSS < 4PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F271,Barème!G271)","v":0.43645999999999996},"Calculé ",null,{"$f":"SUM(F$255:F$256,F$258,F$260:F$263,F$266:F$268)","v":0.43645999999999996},{"$f":"SUM(G$255:G$256,G$258,G$260:G$263,G$266:G$268)","v":0.43645999999999996}]
[null,"Taux CS employeurs 4PSS < 8PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F272,Barème!G272)","v":0.39445999999999992},"Calculé ",null,{"$f":"SUM(F$255:F$256,F$260:F$263,F$266:F$268)","v":0.39445999999999992},{"$f":"SUM(G$255:G$256,G$260:G$263,G$266:G$268)","v":0.39445999999999992}]
[null,"Taux CS employeurs > 8PSS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F273,Barème!G273)","v":0.24665999999999999},"Calculé ",null,{"$f":"SUM(F$255:F$256,F$262:F$263,F$266:F$268)","v":0.24665999999999999},{"$f":"SUM(G$255:G$256,G$262:G$263,G$266:G$268)","v":0.24665999999999999}]
[null,"5. Exonération de cotisation (entreprises de 20 salariés ou plus)"]
[null,"Taux de CS exonérées au niveau du Smic",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F275,Barème!G275)","v":0.3231},"Taux Fnal à 0,50%","https://boss.gouv.fr/portail/accueil/allegements-et-exonerations/allegements-generaux.html",0.3231,0.3231]
[null,"Plafond de sortie (en parts de Smic)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F276,Barème!G276)","v":1.6},null,null,1.6,1.6]
[null,"6. Retenues sociales sur ARE (valeurs non utilisées dans la maquette, sf rapport salaire net / indemnisation nette)"]
[null,"Taux CSG complet + CRDS ",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F278,Barème!G278)","v":6.7000000000000004E-2},null,null,{"$f":"G278","v":6.7000000000000004E-2},{"$f":"6.2%+0.5%","v":6.7000000000000004E-2}]
[null,"Taux CSG réduit + CRDS",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F279,Barème!G279)","v":4.2999999999999997E-2},null,"Exonération et taux réduits - Urssaf.fr",{"$f":"G279","v":4.2999999999999997E-2},{"$f":"3.8%+0.5%","v":4.2999999999999997E-2}]
[null,"Taux CSG déductible",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F280,Barème!G280)","v":3.7999999999999999E-2},null,"http://vosdroits.service-public.fr/particuliers/F2971.xhtml",3.7999999999999999E-2,3.7999999999999999E-2]
[null,"Taux retraites complémentaires",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F281,Barème!G281)","v":0.03},"(sur le salaire de référence)",null,0.03,{"$f":"3%","v":0.03}]
[null,"Rapport salaire net / indemnisation nette",{"$f":"IF([1]Base!$K$1=\"31/12\",[1]Barème!E281,[1]Barème!F281)","v":0.32350000000000001},"valeur moyenne observée","Publication Unédic \"Assurance chômage : les chiffres qui comptent\"",0.72,0.72]
[null,"Assiette",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F283,Barème!G283)","v":0.98250000000000004},"100 % au-delà d'un plafond élevé, mais non pris en compte ici","BLS 133, p.49",0.98250000000000004,0.98250000000000004]
[null,"Seuil exonération cot. retraites sur montant ARE",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F284,Barème!G284)","v":886.8},"seuil établi par rapport au montant d'allocation journalière ; hyp. ici que la personne en bénéficie pendant 30 jours par mois","https://www.unedic.org/indemnisation/fiches-thematiques/retenues-sociales-sur-les-allocations",886.8,{"$f":"29.56*30","v":886.8}]
[null,"Seuil exonération CSG et CRDS sur montant ARE",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F285,Barème!G285)","v":1710},null,"https://www.unedic.org/indemnisation/fiches-thematiques/retenues-sociales-sur-les-allocations",1710,{"$f":"57*30","v":1710}]
[null,"Seuil exo CSG et CRDS sur RFR",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F286,Barème!G286)","v":967.91666666666663},null,null,967.91666666666663,{"$f":"11615/12","v":967.91666666666663}]
[null,"Seuil exo rfr CSG et CRDS sur RFR par quart-part supplémentaire",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F287,Barème!G287)","v":129.25},null,"CSG et CRDS sur les revenus d'activité et de remplacement (interieur.gouv.fr)",129.25,{"$f":"1551/12","v":129.25}]
[null,"Seuil taux réduit CSG sur RFR",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F288,Barème!G288)","v":1265.3333333333333},null,"https://www.demarches.interieur.gouv.fr/particuliers/csg-crds-revenus-activite-remplacement",1265.3333333333333,{"$f":"15184/12","v":1265.3333333333333}]
[null,"Seuil taux réduit CSG sur RFR par quart-part supplémentaire",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F289,Barème!G289)","v":129.25},null,"CSG et CRDS sur les revenus d'activité et de remplacement (interieur.gouv.fr)",129.25,{"$f":"1551/12","v":129.25}]
[]
[null,"III. Autres paramètres"]
[]
[null,"0. Abattement sur RFR"]
[null,"Assiette RFR",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F294,Barème!G294)","v":0.9},"Abattement dans les éligibilités PF et autres calculs OR",null,0.9,0.9]
[]
[null,"A. Smic (pour 35h par semaine)"]
[null,"Smic net mensuel",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F297,Barème!G297)","v":1383.07},null,"https://www.service-public.fr/particuliers/vosdroits/F2300",1383.07,1383.07]
[null,"Smic brut mensuel",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F298,Barème!G298)","v":1747.2383999999997},"Calculé","https://www.insee.fr/fr/statistiques/1375188",{"$f":"F299*F300","v":1747.2383999999997},{"$f":"G299*G300","v":1747.2383999999997}]
[null,"Smic brut horaire",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F299,Barème!G299)","v":11.52},"Salaire minimum interprofessionnel de croissance (Smic) | Insee",null,11.52,11.52]
[null,"Temps de travail mensuel",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F300,Barème!G300)","v":151.66999999999999},"correspond à 35 * 52 / 12",null,{"$f":"G300","v":151.66999999999999},151.66999999999999]
[]
[null,"B. Evolution du RFR "]
[null,"1. Evolution des prix (hors tabac)"]
[null,"deflateur entre N-1 et N",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F304,Barème!G304)","v":4.9000000000000002E-2},"Prévision pour 2023","https://www.budget.gouv.fr/files/uploads/extract/2023/PSTAB%202023%20-%20web.pdf",{"$f":"G304","v":4.9000000000000002E-2},4.9000000000000002E-2]
[null,"deflateur entre N-2 et N-1",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F305,Barème!G305)","v":5.1999999999999998E-2},"Prévision pour 2022","https://www.budget.gouv.fr/files/uploads/extract/2023/PSTAB%202023%20-%20web.pdf",{"$f":"G305","v":5.1999999999999998E-2},5.1999999999999998E-2]
[null,"deflateur entre N-3 et N-2",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F306,Barème!G306)","v":1.6E-2},2021,"https://www.insee.fr/fr/statistiques/4268033",1.6E-2,1.6E-2]
[null,"deflateur entre N-2 et N",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F307,Barème!G307)","v":0.10354799999999997},"Calculé",null,0.10354799999999997,{"$f":"(1+G304)*(1+G305)-1","v":0.10354799999999997}]
[null,"2. Evolution en moyenne annuelle du SMPT dans les branches marchandes non agricoles  - évolution en moyenne annuelle"]
[null,"deflateur entre N-1 et N",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F309,Barème!G309)","v":5.0999999999999997E-2},"Prévision pour 2023","note de conjoncture juin 2023",{"$f":"G309","v":5.0999999999999997E-2},5.0999999999999997E-2]
[null,"deflateur entre N-2 et N-1",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F310,Barème!G310)","v":5.7000000000000002E-2},"Prévision pour 2022",null,{"$f":"G310","v":5.7000000000000002E-2},5.7000000000000002E-2]
[null,"deflateur entre N-3 et N-2",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F311,Barème!G311)","v":5.7000000000000002E-2},2021,null,5.7000000000000002E-2,5.7000000000000002E-2]
[null,"deflateur entre N-4 et N-3",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F312,Barème!G312)","v":-5.7000000000000002E-2},2020,"https://www.insee.fr/fr/statistiques/7456909?sommaire=7456956#tableau-figure3\nFigure 2 - colonne \"Moyenne annuelle Salaire moyen par tête nominal SMNA\"",{"$f":"G312","v":-5.7000000000000002E-2},-5.7000000000000002E-2]
[null,"deflateur entre N-2 et N",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F313,Barème!G313)","v":0.11090699999999987},"Calculé",null,0.11090699999999987,{"$f":"(1+G309)*(1+G310)-1","v":0.11090699999999987}]
[]
[null,"C. Distribution de niveau de vie"]
[]
[null,"1er décile (D1)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F317,Barème!G317)","v":12911.090752410617},"Distribution des niveaux de vie 2023 ; à partir de Insee 2019, actualisés avec l'inflation\nhttps://www.insee.fr/fr/statistiques/2416808#tableau-Donnes","Insee ",{"$f":"G317","v":12911.090752410617},{"$f":"11660*(1+deflat_2)*(1+deflat_3)*(1+deflat_4)","v":12911.090752410617}]
[null,"2ème décile (D2)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F318,Barème!G318)","v":16376.932438092028},null,"Insee ",{"$f":"G318","v":16376.932438092028},{"$f":"14790*(1+deflat_2)*(1+deflat_3)*(1+deflat_4)","v":16376.932438092028}]
[null,"3ème décile (D3)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F319,Barème!G319)","v":19278.052315563367},null,"Insee ",19278.052315563367,{"$f":"17410*(1+deflat_2)*(1+deflat_3)*(1+deflat_4)","v":19278.052315563367}]
[null,"4ème décile (D4)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F320,Barème!G320)","v":21846.982894087603},null,"Insee ",21846.982894087603,{"$f":"19730*(1+deflat_2)*(1+deflat_3)*(1+deflat_4)","v":21846.982894087603}]
[null,"Médiane (D5)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F321,Barème!G321)","v":24404.840495980272},null,"Insee ",24404.840495980272,{"$f":"22040*(1+deflat_2)*(1+deflat_3)*(1+deflat_4)","v":24404.840495980272}]
[null,"6ème décile (D6)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F322,Barème!G322)","v":27139.865723978066},null,"Insee ",27139.865723978066,{"$f":"24510*(1+deflat_2)*(1+deflat_3)*(1+deflat_4)","v":27139.865723978066}]
[null,"7ème décile (D7)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F323,Barème!G323)","v":30550.342526501623},null,"Insee ",30550.342526501623,{"$f":"27590*(1+deflat_2)*(1+deflat_3)*(1+deflat_4)","v":30550.342526501623}]
[null,"8ème décile (D8)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F324,Barème!G324)","v":35178.846758497879},null,"Insee ",35178.846758497879,{"$f":"31770*(1+deflat_2)*(1+deflat_3)*(1+deflat_4)","v":35178.846758497879}]
[null,"9ème décile (D9)",{"$f":"IF(Base!$K$1=\"31/12\",Barème!F325,Barème!G325)","v":44214.395689858997},null,"Insee ",44214.395689858997,{"$f":"39930*(1+deflat_2)*(1+deflat_3)*(1+deflat_4)","v":44214.395689858997}]

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["Paramètres sur la famille à entrer en input",null,null,null,null,null,null,null,null,"Date de législation","01/07"]
["Aller aux graphiques et sorties"]
["Composition familiale",null,null,"Revenus autres que les salaires ",null,null,"Recours",null,null,"Divers"]
["Nb adultes (1 ou 2)",1,null,"Salaire mensuel brut du conjoint",0,null,"Recours prime d'activité",1,null,"Majoration isolé RSA",{"$f":"IF(AND(Nb_adultes=1,$B$6>0),1,0)","v":0}]
["Nb enfants",null,null,"Temps de travail du conjoint",{"$f":"MIN(100%,E4/smic_b)","v":0},null,"Recours CMUc/ACS",1,null,"Eligible ASF",{"$f":"IF(AND(Nb_adultes=1,Nb_enfants>0),1,0)","v":0}]
["dont enfants de moins de 3 ans",0,null,"ARE nette du conjoint",0,{"$f":"IF(AND($E$6>0,Nb_adultes<2),\"ARE du conjoint >0 et Nb_adultes <2\",\"\")","v":""},"Éligibilité et recours du conjoint à l'ASS",1,null,"Ménage propriétaire (non accédant) ou hébergé gratuitement",0]
["dont enfants de 3 à 5 ans",0,null,"Autres revenus",0,null,"Handicap (au sens de l'AAH)"]
["dont enfants de 6 à 10 ans",0,null,null,null,null,"Personne",0]
["dont enfants de 11 à 13 ans ",0,null,"Pas salaire brut",{"$f":"smic_b/40","v":43.680959999999992},null,"Conjoint",0]
["dont enfants de 14 ans ",0,null,"Pas ARE",0,null,"Taux d'incapacité >80% PR (perception de la MVA)",0,"Taux d'incapacité >80% Conj (perception de la MVA)",0]
["dont enfants de 15 à 19 ans",0]
["dont enfants de 20 ans",0]
[]
["Paramètres calculés (ne pas modifier)"]
["Nombre d'enfants",null,null,null,"RSA","PA",null,"Allocations familiales",null,null,null,null,"Allocations logement",null,null,null,null,"Prélèvements sociaux sur le salaire du conjoint",null,null,null,null,null,null,"Salaires",null,null,null,null,"Quotient familial",null,null,"CMUC/ACS",null,null,null,"Montant d'ASF",null,null,"ARE",null,null,"AAH",null,null,null,"Unités de consommation"]
["Nb enfants",{"$f":"SUM(B6:B12)","v":0},null,"Montant forfaitaire",{"$f":"IF(AND(Nb_adultes=1,$K$4=0), mont_forfaitaire_rsa*(1+(Nb_enfants>=1)*tx_majo_rsa_pac1+(Nb_enfants>=2)*tx_majo_rsa_enf12+MAX(Nb_enfants-2,0)*tx_majo_rsa_enf3),\nIF(Nb_adultes=2, mont_forfaitaire_rsa*(1+tx_majo_rsa_pac1+MIN(Nb_enfants,2)*tx_majo_rsa_enf12+MAX(Nb_enfants-2,0)*tx_majo_rsa_enf3),\nIF(AND(Nb_adultes=1,$K$4=1), mont_forfaitaire_rsa_majo*(1+MIN(Nb_enfants,2)*tx_majo_rsa_majo_enf12+MAX(Nb_enfants-2,0)*tx_majo_rsa_majo_enf3), mont_forfaitaire_rsa)))","v":607.75},{"$f":"IF(AND(Nb_adultes=1,$K$4=0),Mont_forfaitaire_PA*(1+(Nb_enfants>=1)*tx_majo_rsa_pac1+(Nb_enfants>=2)*tx_majo_rsa_enf12+MAX(Nb_enfants-2,0)*tx_majo_rsa_enf3),\nIF(Nb_adultes=2,Mont_forfaitaire_PA*(1+tx_majo_rsa_pac1+MIN(Nb_enfants,2)*tx_majo_rsa_enf12+MAX(Nb_enfants-2,0)*tx_majo_rsa_enf3),\nIF(AND(Nb_adultes=1,$K$4=1),Montant_forfaitaire_PA_majo*(1+MIN(Nb_enfants,2)*tx_majo_rsa_majo_enf12+MAX(Nb_enfants-2,0)*tx_majo_rsa_majo_enf3),Mont_forfaitaire_PA)))","v":595.25},null,"Montant AF max",{"$f":"(Nb_enfants-$B$12>=2)*(AF_2enft + AF_enft_sup*(Nb_enfants-$B$12-2))\n+($B$12>=1)*(Nb_enfants>=3)*AF_20_ans\n+I17","v":0},"Plafond AF tranche 1",{"$f":"p1_modulation_af\n+((Nb_enfants-$B$12)>2)*(Nb_enfants-$B$12-2)*sup_enf_modulation_af\n+($B$12>=1)*(Nb_enfants>2)*$B$12*sup_enf_modulation_af","v":5932.833333333333},null,"Loyer plafonné et charges (L+C)",{"$f":"IF(Nb_enfants=0,IF(Nb_adultes=1,Barème!C44,Barème!C45),IF(Nb_enfants=1,Barème!C46,Barème!C46+Barème!C47*(Nb_enfants-1)))","v":324.99},"Taux famille - TF",{"$f":"IF(Nb_enfants=0,IF(Nb_adultes=1,Barème!C54,Barème!C55),IF(Nb_enfants=1,Barème!C56,IF(Nb_enfants=2,Barème!C57,IF(Nb_enfants=3,Barème!C58,IF(Nb_enfants=4,Barème!C59,Barème!C59+Barème!C60*(Nb_enfants-4))))))","v":2.8299999999999999E-2},null,"Cotisations sociales employeurs ",{"$f":"IF(0<$E$4,taux_cs_emp_t1*MIN($E$4,plafond_ss),0)\n+IF(plafond_ss<$E$4,taux_cs_emp_t2*MIN($E$4-plafond_ss,2*plafond_ss),0)\n+IF(3*plafond_ss<$E$4,taux_cs_emp_t3*MIN($E$4-3*plafond_ss,plafond_ss),0)\n+IF(4*plafond_ss<$E$4,taux_cs_emp_t4*($E$4-4*plafond_ss),0)","v":0},"Cotisations sociales salariés ",{"$f":"IF(0<$E$4,taux_cs_sal_t1*MIN($E$4,plafond_ss),0)\n+IF(plafond_ss<$E$4,taux_cs_sal_t2*MIN($E$4-plafond_ss,2*plafond_ss),0)\n+IF(3*plafond_ss<$E$4,taux_cs_sal_t3*MIN($E$4-3*plafond_ss,plafond_ss),0)\n+IF(4*plafond_ss<$E$4,taux_cs_sal_t4*($E$4-4*plafond_ss),0)","v":0},"CSG non déductible /CRDS",{"$f":"IF(0<$E$4,taux_csgcrds_nondeduc_t1*MIN($E$4,4*plafond_ss),0)\n+IF(4*plafond_ss<$E$4,taux_csgcrds_nondeduc_t1*($E$4-4*plafond_ss),0)","v":0},null,"Salaire mensuel déclaré du conjoint",{"$f":"(Nb_adultes=2)*(E4-U16-U17)","v":0},"Coût du travail mensuel  du conjoint",{"$f":"(Nb_adultes=2)*(E4+S16-S17)","v":0},null,"Avantage maximum lié au QF",{"$f":"plafond_qf*(Base!AE17-Nb_adultes)*2\n+IF(AND(Nb_adultes=1,Nb_enfants>0),Plafond_QF_1er_enfant_parent_isolé-2*plafond_qf)","v":0},null,"Plafond CMUC",{"$f":"plaf_cmuc_base\n+MIN(1,Nb_adultes+Nb_enfants-1)*plaf_cmuc_1pac\n+MAX(0,MIN(1,Nb_adultes+Nb_enfants-2))*plaf_cmuc_34pac\n+MAX(0,MIN(1,Nb_adultes+Nb_enfants-3))*plaf_cmuc_34pac\n+MAX(0,(Nb_adultes+Nb_enfants-4))*plaf_cmuc_5pluspac","v":809.91666666666663},null,null,"Total",{"$f":"IF(AND($K$5=1,Nb_adultes=1),mont_ASF_total*Nb_enfants,0)","v":0},null,"Salaire de référence net",{"$f":"(Nb_adultes=2)*(E6/rap_salnet_are)","v":0},null,"Plafond",{"$f":"IF(OR(Nb_adultes=1,$K$1=\"31/12\"),AAH_plaf_seul,AAH_plaf_couple)+AAH_plaf_sup_pac*Base!Nb_enfants","v":971.37},null,null,"nb UC pour chèque énergie",{"$f":"IF(Nb_adultes=1,1,1.5)+IF(Nb_enfants>0,IF(Nb_adultes=1,0.5+(Nb_enfants-1)*0.3,Nb_enfants*0.3),0)","v":1}]
[null,null,null,"Montant forfait logement",{"$f":"((Nb_adultes+Nb_enfants)=1)*forf_logement_rsa_1\n+((Nb_adultes+Nb_enfants)=2)*forf_logement_rsa_2\n+((Nb_adultes+Nb_enfants)>2)*forf_logement_rsa_3","v":72.929999999999993},{"$f":"((Nb_adultes+Nb_enfants)=1)*forf_logement_PA_1\n+((Nb_adultes+Nb_enfants)=2)*forf_logement_PA_2\n+((Nb_adultes+Nb_enfants)>2)*forf_logement_PA_3","v":71.429999999999993},null,"dont majo pour âge",{"$f":"IF((Nb_enfants-$B$12)>=3,($B$11+$B$10)*majo_age_AF,0)\n+IF(AND((Nb_enfants-$B$12)=2,$B$10+$B$11=2),majo_age_AF,0)","v":0},"Plafond AF tranche 2",{"$f":"p2_modulation_af\n+((Nb_enfants-$B$12)>2)*(Nb_enfants-$B$12-2)*sup_enf_modulation_af\n+($B$12>=1)*(Nb_enfants>2)*$B$12*sup_enf_modulation_af","v":7907.75},null,"Participation minimale -PO",{"$f":"MAX(montant_PO,taux_PO*N16)","v":36.630000000000003},"Abattement forfaitaire de ressources - R0",{"$f":"IF(Nb_enfants=0,IF(Nb_adultes=1,Barème!C62,Barème!C63),IF(Nb_enfants=1,Barème!C64,IF(Nb_enfants=2,Barème!C65,IF(Nb_enfants=3,Barème!C66,IF(Nb_enfants=4,Barème!C67,IF(Nb_enfants=5,Barème!C68,IF(Nb_enfants=6,Barème!C69,Barème!C69+Barème!C70*(Nb_enfants-6))))))))/12","v":412.41666666666669},null,"Exonération Fillon",{"$f":"MAX(tx_exo_fillon_smic*$E$4*IF(C23>1,(1-(C23-1)/(plafond_exo_fillon-1)),1),0)","v":0},"CSG déductible\n",{"$f":"IF(0<$E$4,taux_csg_deduc_t1*MIN($E$4,4*plafond_ss),0)\n+IF(4*plafond_ss<$E$4,taux_csg_deduc_t2*($E$4-4*plafond_ss),0)","v":0},null,null,null,"Salaire mensuel net du conjoint",{"$f":"(Nb_adultes=2)*(E4-U16-U17-W16)","v":0},null,null,null,"Nombre de parts au sens de l'IR",{"$f":"Nb_adultes+(Nb_enfants*0.5)+IF(Nb_enfants>2,(Nb_enfants-2)*0.5,0)+IF(AND(Nb_adultes=1,Nb_enfants>0),0.5,0)","v":1},null,"Plafond ACS",{"$f":"tx_majo_plafond_acs*AH16","v":1093.3875},null,null,"Entrant dans la BR du RSA",{"$f":"IF(AND($K$5=1,Nb_adultes=1),mont_ASF_RSA*Nb_enfants,0)","v":0},null,null,null,null,null,null,null,null,"nb UC pour NDV",{"$f":"(1+(Nb_adultes-1+$B$10+$B$11+$B$12)*0.5+(B$6+B$7+B$8+B$9)*0.3)","v":1}]
[]
["Cas-type"]
[]
["Revenus d'activité bruts",null,null,"Chômage",null,"Prélèvements sociaux",null,null,null,null,"Revenus d'activité nets et coût du travail",null,null,null,null,"Revenu imposable N-1 et N-2",null,null,null,"ASS du conjoint",null,"AL",null,"Allocations familiales","Comp familial",null,null,"AB de la Paje",null,null,"AAH",null,null,null,null,null,null,null,"RSA",null,null,null,"Prime d'Activité",null,null,"ARS","Impôt sur le revenu",null,null,null,null,null,null,null,null,null,null,null,"Revenus totaux",null,null,null,null,null,"Distribution","Prestations en nature",null,"Revenu ajusté"]
["Revenus d'activité année N bruts","Temps de travail (en % du temps plein Smic brut)","Salaire en % du Smic brut tps plein ","ARE nette \n(année N)","Salaire de référence net\n(N-1 et N-2)","Cotisations sociales employeurs ","Exonération Fillon","Cotisations sociales salariés ","CSG déductible (sur les salaires)","CSG non déductible / CRDS","Revenus d'activité année N nets","Revenus d'activité année N déclarés","Temps de travail (en % du temps plein Smic net)","Salaire en % du Smic net tps plein ","Coût du travail année N","Base ressource ASS (revenu imposable N-1 avant abattements)","Revenu imposable\n(N-1)","Revenu imposable\n(N-2)","Revenu imposable (N-2) avec abatt. 30 % rev. act. N-2 pour bénéficiaires ARE","Montant ASS","Prime de Noël","Base ressources","AL","Montant des allocations familiales","plafond CF non majoré","plafond CF majoré","montant","plafond AB tx partiel","plafond AB tx plein","montant","Base ressources (PR)","Montant (PR)","Majoration vie autonome (PR)","Base ressources (conjoint)","Montant (conjoint)","Majoration vie autonome (conjoint)","Total","Max (AAH,ASS) du conjoint (non cumul)","Base ressources","RSA socle","Prime de Noël","Max (primes de Noel RSA, ASS)","Base ressources","Bonus d'activité","Prime d'activité","ARS","Revenu imposable (RFR)","Revenu imposable par part fiscale","Impôt par part fiscale","Impôt total","Revenu imposable par part fiscale (sans demi-part suppl)","Impôt par part fiscale (sans demi-part suppl)","Impôt total (sans demi-part suppl)","Avantage lié au QF","Impôt après plafonnement QF","Décote","Impôt après décote et réduction d'impôts","Impôt après seuil de recouvrement","Revenus du travail nets","Revenus hors travail","Revenu disponible (y.c. impôts, TH, AF et AL)","Niveau de vie","Taux d'imposition marginal implicite (sur le net)","Taux d'imposition marginal implicite (sur le superbrut)","Décile de niveau de vie","CSS gratuite","Chèque énergie","Revenu ajusté (revenu disp + CSSg + chèque énergie)"]
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["Tableau. Revenu total en fonction du temps de travail, au Smic horaire (valide quand le pas est de smic_b/40)"]
[null,"Revenus d'activité","Revenus totaux","RSA socle","Prime d'activité","CF","AB Paje","AL","ARS","AF","AAH","Impôts ","CMUC","Droits sociaux éléctricité ","Revenu ajusté"]
["Inactif",{"$f":"$BG23","v":0},{"$f":"$BI23","v":828.5241666666667},{"$f":"$AN23","v":534.82000000000005},{"$f":"$AS23","v":0},{"$f":"$AA23","v":0},{"$f":"$AD23","v":0},{"$f":"$W23","v":281},{"$f":"$AT23","v":0},{"$f":"$X23","v":0},{"$f":"$AK23","v":0},{"$f":"$BF23","v":0},{"$f":"$BN23","v":36.52225},{"$f":"$BO23","v":16.166666666666668},{"$f":"$BP23","v":881.21308333333332}]
["Quart temps",{"$f":"$BG33","v":345.77738733599983},{"$f":"$BI33","v":1038.3937519102519},{"$f":"$AN33","v":189.04261266400016},{"$f":"$AS33","v":209.86958524358514},{"$f":"$AA33","v":0},{"$f":"$AD33","v":0},{"$f":"$W33","v":281},{"$f":"$AT33","v":0},{"$f":"$X33","v":0},{"$f":"$AK33","v":0},{"$f":"$BF33","v":0},{"$f":"$BN33","v":36.52225},{"$f":"$BO33","v":16.166666666666668},{"$f":"$BP33","v":1091.0826685769186}]
["Mi temps",{"$f":"$BG43","v":691.55477467200001},{"$f":"$BI43","v":1137.4027729826394},{"$f":"$AN43","v":0},{"$f":"$AS43","v":252.84799831063938},{"$f":"$AA43","v":0},{"$f":"$AD43","v":0},{"$f":"$W43","v":193},{"$f":"$AT43","v":0},{"$f":"$X43","v":0},{"$f":"$AK43","v":0},{"$f":"$BF43","v":0},{"$f":"$BN43","v":36.52225},{"$f":"$BO43","v":8.1666666666666661},{"$f":"$BP43","v":1182.0916896493061}]
["3/4 temps",{"$f":"$BG53","v":1037.3321620079998},{"$f":"$BI53","v":1313.6103514677088},{"$f":"$AN53","v":0},{"$f":"$AS53","v":205.27818945970895},{"$f":"$AA53","v":0},{"$f":"$AD53","v":0},{"$f":"$W53","v":71},{"$f":"$AT53","v":0},{"$f":"$X53","v":0},{"$f":"$AK53","v":0},{"$f":"$BF53","v":0},{"$f":"$BN53","v":0},{"$f":"$BO53","v":0},{"$f":"$BP53","v":1313.6103514677088}]
["Plein temps - Smic",{"$f":"$BG63","v":1383.1095493439987},{"$f":"$BI63","v":1611.02522270856},{"$f":"$AN63","v":0},{"$f":"$AS63","v":227.9156733645614},{"$f":"$AA63","v":0},{"$f":"$AD63","v":0},{"$f":"$W63","v":0},{"$f":"$AT63","v":0},{"$f":"$X63","v":0},{"$f":"$AK63","v":0},{"$f":"$BF63","v":0},{"$f":"$BN63","v":0},{"$f":"$BO63","v":0},{"$f":"$BP63","v":1611.02522270856}]
["Plein temps - 1,1 Smic",{"$f":"$BG67","v":1521.4205042783985},{"$f":"$BI67","v":1695.6646115806659},{"$f":"$AN67","v":0},{"$f":"$AS67","v":174.24410730226731},{"$f":"$AA67","v":0},{"$f":"$AD67","v":0},{"$f":"$W67","v":0},{"$f":"$AT67","v":0},{"$f":"$X67","v":0},{"$f":"$AK67","v":0},{"$f":"$BF67","v":0},{"$f":"$BN67","v":0},{"$f":"$BO67","v":0},{"$f":"$BP67","v":1695.6646115806659}]
["Plein temps - 1,2 Smic",{"$f":"$BG71","v":1659.7314592127987},{"$f":"$BI71","v":1756.1409066271299},{"$f":"$AN71","v":0},{"$f":"$AS71","v":120.57254123997343},{"$f":"$AA71","v":0},{"$f":"$AD71","v":0},{"$f":"$W71","v":0},{"$f":"$AT71","v":0},{"$f":"$X71","v":0},{"$f":"$AK71","v":0},{"$f":"$BF71","v":24.163093825642065},{"$f":"$BN71","v":0},{"$f":"$BO71","v":0},{"$f":"$BP71","v":1756.1409066271299}]
["Plein temps - 1,3 Smic",{"$f":"$BG75","v":1798.042414147199},{"$f":"$BI75","v":1820.1756561290438},{"$f":"$AN75","v":0},{"$f":"$AS75","v":66.900975177679328},{"$f":"$AA75","v":0},{"$f":"$AD75","v":0},{"$f":"$W75","v":0},{"$f":"$AT75","v":0},{"$f":"$X75","v":0},{"$f":"$AK75","v":0},{"$f":"$BF75","v":44.767733195834587},{"$f":"$BN75","v":0},{"$f":"$BO75","v":0},{"$f":"$BP75","v":1820.1756561290438}]
["Plein temps - 1,4 Smic",{"$f":"$BG79","v":1936.3533690815996},{"$f":"$BI79","v":1870.9809965155725},{"$f":"$AN79","v":0},{"$f":"$AS79","v":0},{"$f":"$AA79","v":0},{"$f":"$AD79","v":0},{"$f":"$W79","v":0},{"$f":"$AT79","v":0},{"$f":"$X79","v":0},{"$f":"$AK79","v":0},{"$f":"$BF79","v":65.37237256602711},{"$f":"$BN79","v":0},{"$f":"$BO79","v":0},{"$f":"$BP79","v":1870.9809965155725}]
["Plein temps - 1,5 Smic",{"$f":"$BG83","v":2074.6643240159997},{"$f":"$BI83","v":1988.6873120797802},{"$f":"$AN83","v":0},{"$f":"$AS83","v":0},{"$f":"$AA83","v":0},{"$f":"$AD83","v":0},{"$f":"$W83","v":0},{"$f":"$AT83","v":0},{"$f":"$X83","v":0},{"$f":"$AK83","v":0},{"$f":"$BF83","v":85.97701193621954},{"$f":"$BN83","v":0},{"$f":"$BO83","v":0},{"$f":"$BP83","v":1988.6873120797802}]
["Plein temps - 2 Smic",{"$f":"$BG103","v":2766.2190986880018},{"$f":"$BI103","v":2551.9396793817614},{"$f":"$AN103","v":0},{"$f":"$AS103","v":0},{"$f":"$AA103","v":0},{"$f":"$AD103","v":0},{"$f":"$W103","v":0},{"$f":"$AT103","v":0},{"$f":"$X103","v":0},{"$f":"$AK103","v":0},{"$f":"$BF103","v":214.27941930624053},{"$f":"$BN103","v":0},{"$f":"$BO103","v":0},{"$f":"$BP103","v":2551.9396793817614}]
["Plein temps - 2,5 Smic",{"$f":"$BG123","v":3460.0134813600021},{"$f":"$BI123","v":3051.6888480672014},{"$f":"$AN123","v":0},{"$f":"$AS123","v":0},{"$f":"$AA123","v":0},{"$f":"$AD123","v":0},{"$f":"$W123","v":0},{"$f":"$AT123","v":0},{"$f":"$X123","v":0},{"$f":"$AK123","v":0},{"$f":"$BF123","v":408.32463329280068},{"$f":"$BN123","v":0},{"$f":"$BO123","v":0},{"$f":"$BP123","v":3051.6888480672014}]
["Plein temps - 3 Smic",{"$f":"$BG143","v":4160.7412576319975},{"$f":"$BI143","v":3556.4993940806385},{"$f":"$AN143","v":0},{"$f":"$AS143","v":0},{"$f":"$AA143","v":0},{"$f":"$AD143","v":0},{"$f":"$W143","v":0},{"$f":"$AT143","v":0},{"$f":"$X143","v":0},{"$f":"$AK143","v":0},{"$f":"$BF143","v":604.24186355135907},{"$f":"$BN143","v":0},{"$f":"$BO143","v":0},{"$f":"$BP143","v":3556.4993940806385}]
[]
[]
["Seuil de sortie pour certaines prestations (fonctionne uniquement pour des presta d'abord positives puis nulles)"]
["Seuil de sortie ","Sal. net","% Smic net"]
["RSA socle",{"$f":"INDEX($A$23:$BP$160,MATCH(0,$AN$23:$AN$160,0),11)","v":553.24381973759989},{"$f":"INDEX($A$23:$BP$160,MATCH(0,$AN$23:$AN$160,0),14)","v":0.40001143813227091}]
["Prime d'Activité",{"$f":"INDEX($A$24:$BP$160,MATCH(0,$AS$24:$AS$160,0),11)","v":1936.3533690815996},{"$f":"INDEX($A$24:$BP$160,MATCH(0,$AS$24:$AS$160,0),14)","v":1.4000400334629481}]
["CF",{"$f":"INDEX($A$23:$BP$160,MATCH(0,$AA$23:$AA$160,0),11)","v":0},{"$f":"INDEX($A$23:$BP$160,MATCH(0,$AA$23:$AA$160,0),14)","v":0}]
["AB Paje",{"$f":"INDEX($A$23:$BP$160,MATCH(0,$AD$23:$AD$160,0),11)","v":0},{"$f":"INDEX($A$23:$BP$160,MATCH(0,$AD$23:$AD$160,0),14)","v":0}]
["AL",{"$f":"INDEX($A$23:$BP$160,MATCH(0,$W$23:$W$160,0),11)","v":1244.798594409599},{"$f":"INDEX($A$23:$BP$160,MATCH(0,$W$23:$W$160,0),14)","v":0.90002573579760903}]
["ARS",{"$f":"INDEX($A$23:$BP$160,MATCH(0,$AT$23:$AT$160,0),11)","v":0},{"$f":"INDEX($A$23:$BP$160,MATCH(0,$AT$23:$AT$160,0),14)","v":0}]
["CMUC",{"$f":"INDEX($A$23:$BP$160,MATCH(0,$BN$23:$BN$160,0),11)","v":760.71025213919995},{"$f":"INDEX($A$23:$BP$160,MATCH(0,$BN$23:$BN$160,0),14)","v":0.55001572743187255}]
["ACS ou droits sociaux elec/gaz",{"$f":"INDEX($A$23:$BP$160,MATCH(0,$BO$23:$BO$160,0),11)","v":1037.3321620079998},{"$f":"INDEX($A$23:$BP$160,MATCH(0,$BO$23:$BO$160,0),14)","v":0.75002144649800795}]
["AAH",{"$f":"INDEX($A$23:$BP$160,MATCH(0,$AK$23:$AK$160,0),11)","v":0},{"$f":"INDEX($A$23:$BP$160,MATCH(0,$AK$23:$AK$160,0),14)","v":0}]
[]
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[]
[]
["01/07"]
["31/12"]