modifie contrefactuel allegement_general

4aa20a39 · BENOIT MICHAUD · 7e5f0227 · 4aa20a39 · 7e5f0227 · 4aa20a39
Commit 4aa20a39 authored 2 months ago by BENOIT MICHAUD
--- a/openfisca_france_reforms/contrefactuel_plf/__init__.py
+++ b/openfisca_france_reforms/contrefactuel_plf/__init__.py
@@ -5,7 +5,7 @@ from openfisca_core.reforms import Reform
 from ..inflaters import inflate_parameters
-from openfisca_france_reforms.contrefactuel_plf.allegement import allegement_general
+from openfisca_france_reforms.contrefactuel_plf.taux_allegement_general import taux_allegement_general
 from openfisca_france_reforms.contrefactuel_plf.revalorisation_retraite_brute import retraite_brute, retraite_complementaire, retraite_de_base, retraite_de_base_n_1
 year_contrefactuel = 2026
@@ -244,7 +244,7 @@ class ContrefactuelPlf(Reform):
    def apply(self):
        self.modify_parameters(modifier_function=modify_parameters)
-        for variable in [allegement_general, retraite_brute, retraite_complementaire, retraite_de_base, retraite_de_base_n_1]:
+        for variable in [taux_allegement_general, retraite_brute, retraite_complementaire, retraite_de_base, retraite_de_base_n_1]:
            self.update_variable(variable)
 def add_metadata(parameters, metadata: dict):

--- a/openfisca_france_reforms/contrefactuel_plf/allegement.py
+++ b/openfisca_france_reforms/contrefactuel_plf/allegement.py
-import logging
-from numpy import busday_count, datetime64, logical_or as or_, logical_and as and_, timedelta64
-from openfisca_core.periods import Period
-from openfisca_france.model.base import *
-log = logging.getLogger(__name__)
-class allegement_general(Variable):
-    value_type = float
-    entity = Individu
-    label = 'Réduction générale des cotisations patronales (dite réduction Fillon)'
-    reference = 'https://www.service-public.fr/professionnels-entreprises/vosdroits/F24542'
-    definition_period = MONTH
-    calculate_output = calculate_output_add
-    set_input = set_input_divide_by_period
-    # Attention : cet allègement a des règles de cumul spécifiques
-    def formula_2005_07_01(individu, period, parameters):
-        stagiaire = individu('stagiaire', period)
-        apprenti = individu('apprenti', period)
-        allegement_mode_recouvrement = individu('allegement_general_mode_recouvrement', period)
-        exoneration_cotisations_employeur_jei = individu('exoneration_cotisations_employeur_jei', period)
-        exoneration_cotisations_employeur_tode = individu('exoneration_cotisations_employeur_tode', period)
-        non_cumulee = not_(exoneration_cotisations_employeur_jei + exoneration_cotisations_employeur_tode)
-        # switch on 3 possible payment options
-        allegement = switch_on_allegement_mode(
-            individu, period, parameters,
-            allegement_mode_recouvrement,
-            'allegement_general',
-            )
-        return allegement * not_(stagiaire) * not_(apprenti) * non_cumulee
-def compute_allegement_general(individu, period, parameters):
-    '''
-        Exonération générale de cotisations patronales
-        https://www.service-public.fr/professionnels-entreprises/vosdroits/F24542
-    '''
-    assiette = individu('assiette_allegement', period)
-    smic_proratise = individu('smic_proratise', period)
-    effectif_entreprise = individu('effectif_entreprise', period)
-    # Calcul du taux
-    # Le montant maximum de l’allègement dépend de l’effectif de l’entreprise.
-    # Le montant est calculé chaque année civile, pour chaque salarié ;
-    # il est égal au produit de la totalité de la rémunération annuelle telle
-    # que visée à l’article L. 242-1 du code de la Sécurité sociale par un
-    # coefficient.
-    # Ce montant est majoré de 10 % pour les entreprises de travail temporaire
-    # au titre des salariés temporaires pour lesquels elle est tenue à
-    # l’obligation d’indemnisation compensatrice de congés payés.
-    allegement_general = parameters(period).prelevements_sociaux.reductions_cotisations_sociales.allegement_general
-    # Du 2003-07-01 au 2005-06-30
-    if date(2003, 7, 1) <= period.start.date <= date(2005, 6, 30):
-        seuil = allegement_general.entreprises_ayant_signe_un_accord_de_rtt_avant_le_30_06_2003.plafond
-        tx_max = allegement_general.entreprises_ayant_signe_un_accord_de_rtt_avant_le_30_06_2003.reduction_maximale
-    # Du 2005-07-01 au 2019-12-31
-    elif date(2005, 7, 1) <= period.start.date <= date(2019, 12, 31):
-        seuil = allegement_general.ensemble_des_entreprises.plafond
-        petite_entreprise = (effectif_entreprise < 20)
-        tx_max = (
-            allegement_general.ensemble_des_entreprises.entreprises_de_20_salaries_et_plus
-            * not_(petite_entreprise)
-            + allegement_general.ensemble_des_entreprises.entreprises_de_moins_de_20_salaries
-            * petite_entreprise
-            )
-    # Après le 2019-12-31
-    else:
-        seuil = allegement_general.ensemble_des_entreprises.plafond
-        petite_entreprise = (effectif_entreprise < 50)
-        tx_max = (
-            allegement_general.ensemble_des_entreprises.entreprises_de_50_salaries_et_plus
-            * not_(petite_entreprise)
-            + allegement_general.ensemble_des_entreprises.entreprises_de_moins_de_50_salaries
-            * petite_entreprise
-            )
-    if seuil <= 1:
-        return 0
-    if period.start.date >= date(2024,10,10):
-        prime_partage_valeur_exoneree = individu('prime_partage_valeur_exoneree', period, options=[DIVIDE])
-        assiette = assiette + prime_partage_valeur_exoneree
-    ratio_smic_salaire = smic_proratise / (assiette + 1e-16)
-    # règle d'arrondi: 4 décimales au dix-millième le plus proche
-    if period.start.date <= date(2025, 12, 31):
-        taux_allegement_general = round_(tx_max * min_(1, max_(seuil * ratio_smic_salaire - 1, 0) / (seuil - 1)), 4)
-    else:
-        puissance = 1.37 # TODO créer un paramètre
-        taux_allegement_general = round_(max_(min_(tx_max * ((1 / (seuil - 1) * max_(0, seuil * ratio_smic_salaire - 1)) ** puissance), tx_max), 0), 4)
-    # Montant de l'allegment
-    return taux_allegement_general * assiette
-###############################
-#  Helper functions and classes
-###############################
-def switch_on_allegement_mode(individu, period, parameters, mode_recouvrement, variable_name):
-    '''
-        Switch on 3 possible payment options for allegements
-        Name of the computation method specific to the allegement
-        should precisely be the variable name prefixed with 'compute_'
-    '''
-    compute_function = globals()['compute_' + variable_name]
-    TypesAllegementModeRecouvrement = mode_recouvrement.possible_values
-    recouvrement_fin_annee = (mode_recouvrement == TypesAllegementModeRecouvrement.fin_d_annee)
-    recouvrement_anticipe = (mode_recouvrement == TypesAllegementModeRecouvrement.anticipe)
-    recouvrement_progressif = (mode_recouvrement == TypesAllegementModeRecouvrement.progressif)
-    return (
-        (recouvrement_fin_annee * compute_allegement_annuel(individu, period, parameters, variable_name, compute_function))
-        + (recouvrement_anticipe * compute_allegement_anticipe(individu, period, parameters, variable_name, compute_function))
-        + (recouvrement_progressif * compute_allegement_progressif(individu, period, parameters, variable_name, compute_function))
-        )
-def compute_allegement_annuel(individu, period, parameters, variable_name, compute_function):
-    if period.start.month < 12:
-        return 0
-    if period.start.month == 12:
-        return sum(
-            compute_function(individu, sub_period, parameters)
-            for sub_period in period.this_year.get_subperiods(MONTH)
-            )
-def compute_allegement_anticipe(individu, period, parameters, variable_name, compute_function):
-    if period.start.month < 12:
-        return compute_function(individu, period.first_month, parameters)
-    if period.start.month == 12:
-        cumul = individu(
-            variable_name,
-            Period(('month', period.start.offset('first-of', 'year'), 11)), options = [ADD])
-        return sum(
-            compute_function(individu, sub_period, parameters)
-            for sub_period in period.this_year.get_subperiods(MONTH)
-            ) - cumul
-def compute_allegement_progressif(individu, period, parameters, variable_name, compute_function):
-    if period.start.month == 1:
-        return compute_function(individu, period.first_month, parameters)
-    if period.start.month > 1:
-        up_to_this_month = Period(('month', period.start.offset('first-of', 'year'), period.start.month))
-        up_to_previous_month = Period(('month', period.start.offset('first-of', 'year'), period.start.month - 1))
-        cumul = individu(variable_name, up_to_previous_month, options = [ADD])
-        return sum(
-            compute_function(individu, sub_period, parameters)
-            for sub_period in up_to_this_month.get_subperiods(MONTH)
-            ) - cumul
-def taux_exo_cice(assiette_allegement, smic_proratise, cice):
-    taux_cice = ((assiette_allegement / (smic_proratise + 1e-16)) <= cice.plafond_smic) * cice.taux
-    return taux_cice
--- a/openfisca_france_reforms/contrefactuel_plf/notebooks/tests_allegement_general.ipynb
+++ b/openfisca_france_reforms/contrefactuel_plf/notebooks/tests_allegement_general.ipynb
+{
+ "cells": [
+  {
+   "cell_type": "code",
+   "execution_count": 1,
+   "id": "6f7f9288",
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "from openfisca_france import FranceTaxBenefitSystem\n",
+    "from openfisca_core.simulation_builder import SimulationBuilder\n",
+    "from openfisca_france_reforms.contrefactuel_plf import ContrefactuelPlf\n",
+    "\n",
+    "import logging\n",
+    "\n",
+    "from numpy import busday_count, datetime64, logical_or as or_, logical_and as and_, timedelta64\n",
+    "\n",
+    "from openfisca_core.periods import Period\n",
+    "\n",
+    "from openfisca_france.model.base import *\n",
+    "\n",
+    "from datetime import date"
+   ]
+  },
+  {
+   "cell_type": "markdown",
+   "id": "75852fc0",
+   "metadata": {},
+   "source": [
+    "# Tax benefit system"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 2,
+   "id": "bc209f8f",
+   "metadata": {},
+   "outputs": [
+    {
+     "name": "stderr",
+     "output_type": "stream",
+     "text": [
+      "/home/b-michaud/leximpact/openfisca-france-reforms/.venv/lib/python3.11/site-packages/openfisca_france/model/prestations/aides_logement.py:5: UserWarning: pkg_resources is deprecated as an API. See https://setuptools.pypa.io/en/latest/pkg_resources.html. The pkg_resources package is slated for removal as early as 2025-11-30. Refrain from using this package or pin to Setuptools<81.\n",
+      "  import pkg_resources\n"
+     ]
+    }
+   ],
+   "source": [
+    "# Appliquer la réforme sur le système de base\n",
+    "tax_benefit_system = ContrefactuelPlf(FranceTaxBenefitSystem())\n",
+    "parameters = tax_benefit_system.parameters\n",
+    "\n",
+    "# Créer un simulateur\n",
+    "builder = SimulationBuilder()"
+   ]
+  },
+  {
+   "cell_type": "markdown",
+   "id": "472c6b25",
+   "metadata": {},
+   "source": [
+    "# Valeur des paramètres"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 3,
+   "id": "b0cd9ee3",
+   "metadata": {},
+   "outputs": [
+    {
+     "name": "stdout",
+     "output_type": "stream",
+     "text": [
+      "smic_mensuel : 1801.8\n"
+     ]
+    }
+   ],
+   "source": [
+    "# valeurs des paramètres\n",
+    "\n",
+    "temp_period = \"2026-01\"\n",
+    "\n",
+    "smic_mensuel = tax_benefit_system.get_parameters_at_instant(\n",
+    "    temp_period\n",
+    ").marche_travail.salaire_minimum.smic.smic_b_mensuel\n",
+    "print(f\"smic_mensuel : {smic_mensuel}\")"
+   ]
+  },
+  {
+   "cell_type": "markdown",
+   "id": "20c5780f",
+   "metadata": {},
+   "source": [
+    "# Cas-type"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 4,
+   "id": "e0c053b5",
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "# cas-type\n",
+    "\n",
+    "smic_annuel = smic_mensuel * 12\n",
+    "\n",
+    "cas_type_salaire_de_base = 125/100 * smic_annuel\n",
+    "cas_type_effectif_entreprise = 20\n",
+    "\n",
+    "cas_type = {\n",
+    "    \"familles\": {\"Famille n°1\": {\"parents\": [\"Adulte 1\"]}},\n",
+    "    \"foyers_fiscaux\": {\"Déclaration d’impôts n°1\": {\"declarants\": [\"Adulte 1\"]}},\n",
+    "    \"individus\": {\n",
+    "        \"Adulte 1\": {\n",
+    "            \"date_naissance\": {\n",
+    "                2026: \"1985-11-05\"\n",
+    "            },\n",
+    "            \"activite\": {\n",
+    "                2024: \"actif\", \n",
+    "                2025: \"actif\", \n",
+    "                2026: \"actif\"\n",
+    "            },\n",
+    "            \"categorie_salarie\": {\n",
+    "                2024: \"prive_non_cadre\",\n",
+    "                2025: \"prive_non_cadre\",\n",
+    "                2026: \"prive_non_cadre\",\n",
+    "            },\n",
+    "            \"contrat_de_travail\": {\n",
+    "                2024: \"temps_plein\",\n",
+    "                2025: \"temps_plein\",\n",
+    "                2026: \"temps_plein\",\n",
+    "            },\n",
+    "            \"salaire_de_base\": {\n",
+    "                2024: cas_type_salaire_de_base,\n",
+    "                2025: cas_type_salaire_de_base,\n",
+    "                2026: cas_type_salaire_de_base\n",
+    "            },\n",
+    "            \"effectif_entreprise\": {\n",
+    "                2024: cas_type_effectif_entreprise,\n",
+    "                2025: cas_type_effectif_entreprise,\n",
+    "                2026: cas_type_effectif_entreprise\n",
+    "            }\n",
+    "        }\n",
+    "    },\n",
+    "    \"menages\": {\n",
+    "        \"Logement principal n°1\": {\n",
+    "            \"enfants\": [],\n",
+    "            \"personne_de_reference\": [\"Adulte 1\"],\n",
+    "        }\n",
+    "    },\n",
+    "}"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 5,
+   "id": "618f4cde",
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "# cas_type = {\n",
+    "#     \"familles\": {\"Famille n°1\": {\"parents\": [\"Adulte 1\"]}},\n",
+    "#     \"foyers_fiscaux\": {\"Déclaration d’impôts n°1\": {\"declarants\": [\"Adulte 1\"]}},\n",
+    "#     \"individus\": {\n",
+    "#         \"Adulte 1\": {\n",
+    "#             \"date_naissance\": {\n",
+    "#                 2026: \"1985-11-05\"\n",
+    "#             },\n",
+    "#             \"activite\": {\n",
+    "#                 2024: \"actif\", \n",
+    "#                 2025: \"actif\", \n",
+    "#                 2026: \"actif\"\n",
+    "#             },\n",
+    "#             \"categorie_salarie\": {\n",
+    "#                 2024: \"prive_non_cadre\",\n",
+    "#                 2025: \"prive_non_cadre\",\n",
+    "#                 2026: \"prive_non_cadre\",\n",
+    "#             },\n",
+    "#             \"contrat_de_travail\": {\n",
+    "#                 2024: \"temps_plein\",\n",
+    "#                 2025: \"temps_plein\",\n",
+    "#                 2026: \"temps_plein\",\n",
+    "#             },\n",
+    "#             \"salaire_de_base\": {\n",
+    "#                 2024: cas_type_salaire_de_base,\n",
+    "#                 2025: cas_type_salaire_de_base,\n",
+    "#                 2026: cas_type_salaire_de_base\n",
+    "#             },\n",
+    "#             \"effectif_entreprise\": {\n",
+    "#                 2024: cas_type_effectif_entreprise,\n",
+    "#                 2025: cas_type_effectif_entreprise,\n",
+    "#                 2026: cas_type_effectif_entreprise\n",
+    "#             }\n",
+    "#         }\n",
+    "#     },\n",
+    "#     \"menages\": {\n",
+    "#         \"Logement principal n°1\": {\n",
+    "#             \"enfants\": [],\n",
+    "#             \"personne_de_reference\": [\"Adulte 1\"],\n",
+    "#         }\n",
+    "#     },\n",
+    "# }"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 6,
+   "id": "c4bbbe99",
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "# cas_type = {\n",
+    "#   \"familles\": {\n",
+    "#     \"Famille n°1\": {\n",
+    "#       \"enfants\": [],\n",
+    "#       \"parents\": [\"Adulte 1\"],\n",
+    "#       \"en_couple\": {\n",
+    "#         2024: False,\n",
+    "#         2025: False,\n",
+    "#         2026: False\n",
+    "#       }\n",
+    "#     }\n",
+    "#   },\n",
+    "#   \"foyers_fiscaux\": {\n",
+    "#     \"Déclaration d’impôts n°1\": {\n",
+    "#       \"declarants\": [\"Adulte 1\"],\n",
+    "#       \"depcom_foyer\": {\n",
+    "#         2024: \"75107\",\n",
+    "#         2025: \"75107\",\n",
+    "#         2026: \"75107\"\n",
+    "#       },\n",
+    "#       \"personnes_a_charge\": []\n",
+    "#     }\n",
+    "#   },\n",
+    "#   \"individus\": {\n",
+    "#     \"Adulte 1\": {\n",
+    "#       \"activite\": {\n",
+    "#         2024: \"actif\",\n",
+    "#         2025: \"actif\",\n",
+    "#         2026: \"actif\"\n",
+    "#       },\n",
+    "#       \"categorie_salarie\": {\n",
+    "#         2024: \"prive_non_cadre\",\n",
+    "#         2025: \"prive_non_cadre\",\n",
+    "#         2026: \"prive_non_cadre\"\n",
+    "#       },\n",
+    "#       \"contrat_de_travail\": {\n",
+    "#         2024: \"temps_plein\",\n",
+    "#         2025: \"temps_plein\",\n",
+    "#         2026: \"temps_plein\"\n",
+    "#       },\n",
+    "#       \"contrat_de_travail_type\": {\n",
+    "#         2024: \"cdi\",\n",
+    "#         2025: \"cdi\",\n",
+    "#         2026: \"cdi\"\n",
+    "#       },\n",
+    "#       \"effectif_entreprise\": {\n",
+    "#         2024: 20,\n",
+    "#         2025: 20,\n",
+    "#         2026: 20\n",
+    "#       },\n",
+    "#       \"date_naissance\": {\n",
+    "#         2026: \"1985-11-05\"\n",
+    "#       },\n",
+    "#       \"depcom_entreprise\": {\n",
+    "#         2024: \"75107\",\n",
+    "#         2025: \"75107\",\n",
+    "#         2026: \"75107\"\n",
+    "#       },\n",
+    "#       \"heures_remunerees_volume\": {\n",
+    "#         2024: 1607,\n",
+    "#         2025: 1607,\n",
+    "#         2026: 1607\n",
+    "#       },\n",
+    "#       \"invalidite\": {\n",
+    "#         2024: False,\n",
+    "#         2025: False,\n",
+    "#         2026: False\n",
+    "#       },\n",
+    "#       \"salaire_de_base\": {\n",
+    "#         2024: \"Math.round(smic * 1.25)\",\n",
+    "#         2025: \"Math.round(smic * 1.25)\",\n",
+    "#         2026: \"Math.round(smic * 1.25)\"\n",
+    "#       },\n",
+    "#       \"statut_marital\": {\n",
+    "#         2024: \"celibataire\",\n",
+    "#         2025: \"celibataire\",\n",
+    "#         2026: \"celibataire\"\n",
+    "#       },\n",
+    "#       \"pensions_alimentaires_percues\": {\n",
+    "#         2026: 0\n",
+    "#       }\n",
+    "#     }\n",
+    "#   },\n",
+    "#   \"menages\": {\n",
+    "#     \"Logement principal n°1\": {\n",
+    "#       \"depcom\": {\n",
+    "#         2024: \"75107\",\n",
+    "#         2025: \"75107\",\n",
+    "#         2026: \"75107\"\n",
+    "#       },\n",
+    "#       \"enfants\": [],\n",
+    "#       \"personne_de_reference\": [\"Adulte 1\"],\n",
+    "#       \"statut_occupation_logement\": {\n",
+    "#         2024: \"locataire_vide\",\n",
+    "#         2025: \"locataire_vide\",\n",
+    "#         2026: \"locataire_vide\"\n",
+    "#       },\n",
+    "#       \"loyer\": {\n",
+    "#         2024: 7200,\n",
+    "#         2025: 7200,\n",
+    "#         2026: 7200\n",
+    "#       }\n",
+    "#     }\n",
+    "#   }\n",
+    "# }\n"
+   ]
+  },
+  {
+   "cell_type": "markdown",
+   "id": "f8102708",
+   "metadata": {},
+   "source": [
+    "# Simulation"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 7,
+   "id": "200132fc",
+   "metadata": {},
+   "outputs": [],
+   "source": [
+    "simulation = SimulationBuilder()\n",
+    "simulation_cas_type = simulation.build_from_entities(tax_benefit_system, cas_type)"
+   ]
+  },
+  {
+   "cell_type": "markdown",
+   "id": "ac133ad2",
+   "metadata": {},
+   "source": [
+    "# Résultats"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 8,
+   "id": "373f29ca",
+   "metadata": {},
+   "outputs": [
+    {
+     "name": "stdout",
+     "output_type": "stream",
+     "text": [
+      "result_alleg_gen : [6759.4517]\n",
+      "taux_allegement_general : [3.0011995]\n",
+      "taux_allegement_general : [0.2501]\n",
+      "result_alleg_mmid : [0.]\n"
+     ]
+    }
+   ],
+   "source": [
+    "result_alleg_gen = simulation_cas_type.calculate_add(\"allegement_general\", \"2026\")\n",
+    "print(f\"result_alleg_gen : {result_alleg_gen}\")\n",
+    "\n",
+    "taux_allegement_general = simulation_cas_type.calculate_add(\"taux_allegement_general\", \"2026\")\n",
+    "print(f\"taux_allegement_general : {taux_allegement_general}\")\n",
+    "\n",
+    "taux_allegement_general = simulation_cas_type.calculate(\"taux_allegement_general\", \"2026-01\")\n",
+    "print(f\"taux_allegement_general : {taux_allegement_general}\")\n",
+    "\n",
+    "result_assiette = simulation_cas_type.calculate_add(\"assiette_allegement\", \"2026\")\n",
+    "# print(f\"assiette : {result_assiette}\")\n",
+    "# print(f\"% smic : {result_assiette / smic_annuel}\")\n",
+    "\n",
+    "result_alleg_mmid = simulation_cas_type.calculate_add(\"allegement_cotisation_maladie\", \"2026\")\n",
+    "print(f\"result_alleg_mmid : {result_alleg_mmid}\")"
+   ]
+  },
+  {
+   "cell_type": "markdown",
+   "id": "4cd7484d",
+   "metadata": {},
+   "source": [
+    "# Brouillon"
+   ]
+  },
+  {
+   "cell_type": "code",
+   "execution_count": 9,
+   "id": "7f2c877c",
+   "metadata": {},
+   "outputs": [
+    {
+     "name": "stdout",
+     "output_type": "stream",
+     "text": [
+      "effectif entreprise : 20\n",
+      "tx_max : 0.3573\n",
+      "seuil : 3\n"
+     ]
+    },
+    {
+     "data": {
+      "text/plain": [
+       "0.2192"
+      ]
+     },
+     "execution_count": 9,
+     "metadata": {},
+     "output_type": "execute_result"
+    }
+   ],
+   "source": [
+    "tx_max = 0.3573\n",
+    "\n",
+    "print(f\"effectif entreprise : {cas_type_effectif_entreprise}\")\n",
+    "if cas_type_effectif_entreprise < 50:\n",
+    "    tx_max = tax_benefit_system.get_parameters_at_instant(\n",
+    "        temp_period\n",
+    "    ).prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.entreprises_de_moins_de_50_salaries\n",
+    "    print(f\"tx_max : {tx_max}\")\n",
+    "else:\n",
+    "    tx_max = tax_benefit_system.get_parameters_at_instant(\n",
+    "        temp_period\n",
+    "    ).prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.entreprises_de_50_salaries_et_plus\n",
+    "    print(f\"tx_max : {tx_max}\")\n",
+    "\n",
+    "seuil = tax_benefit_system.get_parameters_at_instant(\n",
+    "        temp_period\n",
+    "    ).prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.plafond\n",
+    "print(f\"seuil : {seuil}\")\n",
+    "\n",
+    "\n",
+    "ratio_smic_salaire = smic_annuel / cas_type_salaire_de_base\n",
+    "puissance = 1.37\n",
+    "\n",
+    "taux_allegement_general = round_(max_(min_(tx_max * ((1 / (seuil - 1) * max_(0, seuil * ratio_smic_salaire - 1)) ** puissance), tx_max), 0), 4)\n",
+    "taux_allegement_general"
+   ]
+  }
+ ],
+ "metadata": {
+  "kernelspec": {
+   "display_name": "openfisca-france-reforms-py3.11",
+   "language": "python",
+   "name": "python3"
+  },
+  "language_info": {
+   "codemirror_mode": {
+    "name": "ipython",
+    "version": 3
+   },
+   "file_extension": ".py",
+   "mimetype": "text/x-python",
+   "name": "python",
+   "nbconvert_exporter": "python",
+   "pygments_lexer": "ipython3",
+   "version": "3.11.2"
+  }
+ },
+ "nbformat": 4,
+ "nbformat_minor": 5
+}
+%% Cell type:code id:6f7f9288 tags:
+``` python
+from openfisca_france import FranceTaxBenefitSystem
+from openfisca_core.simulation_builder import SimulationBuilder
+from openfisca_france_reforms.contrefactuel_plf import ContrefactuelPlf
+import logging
+from numpy import busday_count, datetime64, logical_or as or_, logical_and as and_, timedelta64
+from openfisca_core.periods import Period
+from openfisca_france.model.base import *
+from datetime import date
+```
+%% Cell type:markdown id:75852fc0 tags:
+# Tax benefit system
+%% Cell type:code id:bc209f8f tags:
+``` python
+# Appliquer la réforme sur le système de base
+tax_benefit_system = ContrefactuelPlf(FranceTaxBenefitSystem())
+parameters = tax_benefit_system.parameters
+# Créer un simulateur
+builder = SimulationBuilder()
+```
+%% Output
+    /home/b-michaud/leximpact/openfisca-france-reforms/.venv/lib/python3.11/site-packages/openfisca_france/model/prestations/aides_logement.py:5: UserWarning: pkg_resources is deprecated as an API. See https://setuptools.pypa.io/en/latest/pkg_resources.html. The pkg_resources package is slated for removal as early as 2025-11-30. Refrain from using this package or pin to Setuptools<81.
+      import pkg_resources
+%% Cell type:markdown id:472c6b25 tags:
+# Valeur des paramètres
+%% Cell type:code id:b0cd9ee3 tags:
+``` python
+# valeurs des paramètres
+temp_period = "2026-01"
+smic_mensuel = tax_benefit_system.get_parameters_at_instant(
+    temp_period
+).marche_travail.salaire_minimum.smic.smic_b_mensuel
+print(f"smic_mensuel : {smic_mensuel}")
+```
+%% Output
+    smic_mensuel : 1801.8
+%% Cell type:markdown id:20c5780f tags:
+# Cas-type
+%% Cell type:code id:e0c053b5 tags:
+``` python
+# cas-type
+smic_annuel = smic_mensuel * 12
+cas_type_salaire_de_base = 125/100 * smic_annuel
+cas_type_effectif_entreprise = 20
+cas_type = {
+    "familles": {"Famille n°1": {"parents": ["Adulte 1"]}},
+    "foyers_fiscaux": {"Déclaration d’impôts n°1": {"declarants": ["Adulte 1"]}},
+    "individus": {
+        "Adulte 1": {
+            "date_naissance": {
+                2026: "1985-11-05"
+            },
+            "activite": {
+                2024: "actif",
+                2025: "actif",
+                2026: "actif"
+            },
+            "categorie_salarie": {
+                2024: "prive_non_cadre",
+                2025: "prive_non_cadre",
+                2026: "prive_non_cadre",
+            },
+            "contrat_de_travail": {
+                2024: "temps_plein",
+                2025: "temps_plein",
+                2026: "temps_plein",
+            },
+            "salaire_de_base": {
+                2024: cas_type_salaire_de_base,
+                2025: cas_type_salaire_de_base,
+                2026: cas_type_salaire_de_base
+            },
+            "effectif_entreprise": {
+                2024: cas_type_effectif_entreprise,
+                2025: cas_type_effectif_entreprise,
+                2026: cas_type_effectif_entreprise
+            }
+        }
+    },
+    "menages": {
+        "Logement principal n°1": {
+            "enfants": [],
+            "personne_de_reference": ["Adulte 1"],
+        }
+    },
+}
+```
+%% Cell type:code id:618f4cde tags:
+``` python
+# cas_type = {
+#     "familles": {"Famille n°1": {"parents": ["Adulte 1"]}},
+#     "foyers_fiscaux": {"Déclaration d’impôts n°1": {"declarants": ["Adulte 1"]}},
+#     "individus": {
+#         "Adulte 1": {
+#             "date_naissance": {
+#                 2026: "1985-11-05"
+#             },
+#             "activite": {
+#                 2024: "actif",
+#                 2025: "actif",
+#                 2026: "actif"
+#             },
+#             "categorie_salarie": {
+#                 2024: "prive_non_cadre",
+#                 2025: "prive_non_cadre",
+#                 2026: "prive_non_cadre",
+#             },
+#             "contrat_de_travail": {
+#                 2024: "temps_plein",
+#                 2025: "temps_plein",
+#                 2026: "temps_plein",
+#             },
+#             "salaire_de_base": {
+#                 2024: cas_type_salaire_de_base,
+#                 2025: cas_type_salaire_de_base,
+#                 2026: cas_type_salaire_de_base
+#             },
+#             "effectif_entreprise": {
+#                 2024: cas_type_effectif_entreprise,
+#                 2025: cas_type_effectif_entreprise,
+#                 2026: cas_type_effectif_entreprise
+#             }
+#         }
+#     },
+#     "menages": {
+#         "Logement principal n°1": {
+#             "enfants": [],
+#             "personne_de_reference": ["Adulte 1"],
+#         }
+#     },
+# }
+```
+%% Cell type:code id:c4bbbe99 tags:
+``` python
+# cas_type = {
+#   "familles": {
+#     "Famille n°1": {
+#       "enfants": [],
+#       "parents": ["Adulte 1"],
+#       "en_couple": {
+#         2024: False,
+#         2025: False,
+#         2026: False
+#       }
+#     }
+#   },
+#   "foyers_fiscaux": {
+#     "Déclaration d’impôts n°1": {
+#       "declarants": ["Adulte 1"],
+#       "depcom_foyer": {
+#         2024: "75107",
+#         2025: "75107",
+#         2026: "75107"
+#       },
+#       "personnes_a_charge": []
+#     }
+#   },
+#   "individus": {
+#     "Adulte 1": {
+#       "activite": {
+#         2024: "actif",
+#         2025: "actif",
+#         2026: "actif"
+#       },
+#       "categorie_salarie": {
+#         2024: "prive_non_cadre",
+#         2025: "prive_non_cadre",
+#         2026: "prive_non_cadre"
+#       },
+#       "contrat_de_travail": {
+#         2024: "temps_plein",
+#         2025: "temps_plein",
+#         2026: "temps_plein"
+#       },
+#       "contrat_de_travail_type": {
+#         2024: "cdi",
+#         2025: "cdi",
+#         2026: "cdi"
+#       },
+#       "effectif_entreprise": {
+#         2024: 20,
+#         2025: 20,
+#         2026: 20
+#       },
+#       "date_naissance": {
+#         2026: "1985-11-05"
+#       },
+#       "depcom_entreprise": {
+#         2024: "75107",
+#         2025: "75107",
+#         2026: "75107"
+#       },
+#       "heures_remunerees_volume": {
+#         2024: 1607,
+#         2025: 1607,
+#         2026: 1607
+#       },
+#       "invalidite": {
+#         2024: False,
+#         2025: False,
+#         2026: False
+#       },
+#       "salaire_de_base": {
+#         2024: "Math.round(smic * 1.25)",
+#         2025: "Math.round(smic * 1.25)",
+#         2026: "Math.round(smic * 1.25)"
+#       },
+#       "statut_marital": {
+#         2024: "celibataire",
+#         2025: "celibataire",
+#         2026: "celibataire"
+#       },
+#       "pensions_alimentaires_percues": {
+#         2026: 0
+#       }
+#     }
+#   },
+#   "menages": {
+#     "Logement principal n°1": {
+#       "depcom": {
+#         2024: "75107",
+#         2025: "75107",
+#         2026: "75107"
+#       },
+#       "enfants": [],
+#       "personne_de_reference": ["Adulte 1"],
+#       "statut_occupation_logement": {
+#         2024: "locataire_vide",
+#         2025: "locataire_vide",
+#         2026: "locataire_vide"
+#       },
+#       "loyer": {
+#         2024: 7200,
+#         2025: 7200,
+#         2026: 7200
+#       }
+#     }
+#   }
+# }
+```
+%% Cell type:markdown id:f8102708 tags:
+# Simulation
+%% Cell type:code id:200132fc tags:
+``` python
+simulation = SimulationBuilder()
+simulation_cas_type = simulation.build_from_entities(tax_benefit_system, cas_type)
+```
+%% Cell type:markdown id:ac133ad2 tags:
+# Résultats
+%% Cell type:code id:373f29ca tags:
+``` python
+result_alleg_gen = simulation_cas_type.calculate_add("allegement_general", "2026")
+print(f"result_alleg_gen : {result_alleg_gen}")
+taux_allegement_general = simulation_cas_type.calculate_add("taux_allegement_general", "2026")
+print(f"taux_allegement_general : {taux_allegement_general}")
+taux_allegement_general = simulation_cas_type.calculate("taux_allegement_general", "2026-01")
+print(f"taux_allegement_general : {taux_allegement_general}")
+result_assiette = simulation_cas_type.calculate_add("assiette_allegement", "2026")
+# print(f"assiette : {result_assiette}")
+# print(f"% smic : {result_assiette / smic_annuel}")
+result_alleg_mmid = simulation_cas_type.calculate_add("allegement_cotisation_maladie", "2026")
+print(f"result_alleg_mmid : {result_alleg_mmid}")
+```
+%% Output
+    result_alleg_gen : [6759.4517]
+    taux_allegement_general : [3.0011995]
+    taux_allegement_general : [0.2501]
+    result_alleg_mmid : [0.]
+%% Cell type:markdown id:4cd7484d tags:
+# Brouillon
+%% Cell type:code id:7f2c877c tags:
+``` python
+tx_max = 0.3573
+print(f"effectif entreprise : {cas_type_effectif_entreprise}")
+if cas_type_effectif_entreprise < 50:
+    tx_max = tax_benefit_system.get_parameters_at_instant(
+        temp_period
+    ).prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.entreprises_de_moins_de_50_salaries
+    print(f"tx_max : {tx_max}")
+else:
+    tx_max = tax_benefit_system.get_parameters_at_instant(
+        temp_period
+    ).prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.entreprises_de_50_salaries_et_plus
+    print(f"tx_max : {tx_max}")
+seuil = tax_benefit_system.get_parameters_at_instant(
+        temp_period
+    ).prelevements_sociaux.reductions_cotisations_sociales.allegement_general.ensemble_des_entreprises.plafond
+print(f"seuil : {seuil}")
+ratio_smic_salaire = smic_annuel / cas_type_salaire_de_base
+puissance = 1.37
+taux_allegement_general = round_(max_(min_(tx_max * ((1 / (seuil - 1) * max_(0, seuil * ratio_smic_salaire - 1)) ** puissance), tx_max), 0), 4)
+taux_allegement_general
+```
+%% Output
+    effectif entreprise : 20
+    tx_max : 0.3573
+    seuil : 3
+    0.2192
--- a/openfisca_france_reforms/contrefactuel_plf/taux_allegement_general.py
+++ b/openfisca_france_reforms/contrefactuel_plf/taux_allegement_general.py
+import logging
+from numpy import busday_count, datetime64, logical_or as or_, logical_and as and_, timedelta64
+from openfisca_core.periods import Period
+from openfisca_france.model.base import *
+log = logging.getLogger(__name__)
+class taux_allegement_general(Variable):
+    value_type = float
+    entity = Individu
+    label = 'Assiette des allègements de cotisations sociales employeur'
+    definition_period = MONTH
+    set_input = set_input_divide_by_period
+    def formula(individu, period, parameters):
+        assiette = individu('assiette_allegement', period)
+        smic_proratise = individu('smic_proratise', period)
+        effectif_entreprise = individu('effectif_entreprise', period)
+        # Calcul du taux
+        # Le montant maximum de l’allègement dépend de l’effectif de l’entreprise.
+        # Le montant est calculé chaque année civile, pour chaque salarié ;
+        # il est égal au produit de la totalité de la rémunération annuelle telle
+        # que visée à l’article L. 242-1 du code de la Sécurité sociale par un
+        # coefficient.
+        # Ce montant est majoré de 10 % pour les entreprises de travail temporaire
+        # au titre des salariés temporaires pour lesquels elle est tenue à
+        # l’obligation d’indemnisation compensatrice de congés payés.
+        allegement_general = parameters(period).prelevements_sociaux.reductions_cotisations_sociales.allegement_general
+        # Du 2003-07-01 au 2005-06-30
+        if date(2003, 7, 1) <= period.start.date <= date(2005, 6, 30):
+            seuil = allegement_general.entreprises_ayant_signe_un_accord_de_rtt_avant_le_30_06_2003.plafond
+            tx_max = allegement_general.entreprises_ayant_signe_un_accord_de_rtt_avant_le_30_06_2003.reduction_maximale
+        # Du 2005-07-01 au 2019-12-31
+        elif date(2005, 7, 1) <= period.start.date <= date(2019, 12, 31):
+            seuil = allegement_general.ensemble_des_entreprises.plafond
+            petite_entreprise = (effectif_entreprise < 20)
+            tx_max = (
+                allegement_general.ensemble_des_entreprises.entreprises_de_20_salaries_et_plus
+                * not_(petite_entreprise)
+                + allegement_general.ensemble_des_entreprises.entreprises_de_moins_de_20_salaries
+                * petite_entreprise
+                )
+        # Après le 2019-12-31
+        else:
+            seuil = allegement_general.ensemble_des_entreprises.plafond
+            petite_entreprise = (effectif_entreprise < 50)
+            tx_max = (
+                allegement_general.ensemble_des_entreprises.entreprises_de_50_salaries_et_plus
+                * not_(petite_entreprise)
+                + allegement_general.ensemble_des_entreprises.entreprises_de_moins_de_50_salaries
+                * petite_entreprise
+                )
+        if seuil <= 1:
+            return 0
+        ratio_smic_salaire = smic_proratise / (assiette + 1e-16)
+        # règle d'arrondi: 4 décimales au dix-millième le plus proche
+        # cf. https://www2.assemblee-nationale.fr/static/17/Annexes-DL/PLFSS-2025/PLFSS2025-Annexe09.pdf p.32
+        puissance = 1 # TODO créer un paramètre ?
+        taux_allegement_general = round_(tx_max * min_(1, max_(seuil * ratio_smic_salaire - 1, 0) / (seuil - 1)) ** puissance, 4)
+        # Montant de l'allegment
+        return taux_allegement_general
\ No newline at end of file