- variable: ARRCO
  description: |
    Cotisation de retraite complémentaire pour tous les salariés du secteur privé,
    (pour l'Association pour le Régime de Retraite Complémentaire des salariés)
  reference: http://www.agirc-arrco.fr/l-agirc-et-larrco/chiffres-cles
  tags:
    branche: retraite
    type de retraite: complémentaire
    destinataire: ARRCO

  marginalRateTaxScale:
    base: plafond_securite_sociale


- variable: ARRCO
  tags:
    au nom de: employeur
  conditions:
    categorie_salarié: privé cadre
  marginalRateTaxScale:
    - threshold: 0
      rate:
        values:
          2016-01-01: .0465
          2015-01-01: .0465
          2014-01-01: .0458
          1999-01-01: .045
          1998-01-01: .04125
          1997-01-01: .0375
          1996-01-01: .03375
          1993-01-01: .02952
    - threshold: 1
      rate: 0

- variable: ARRCO
  tags:
    au nom de: salarié
  conditions:
    categorie_salarié: privé cadre
  marginalRateTaxScale:
    - threshold: 0
      rate:
        values:
          2016-01-01: .031
          2015-01-01: .031
          2014-01-01: .0305
          1999-01-01: .03
          1998-01-01: .0275
          1997-01-01: .025
          1996-01-01: .0225
          1993-01-01: .01968
    - threshold: 1
      rate: 0

- variable: ARRCO
  tags:
    au nom de: employeur
  conditions:
    categorie_salarié: privé non cadre
  marginalRateTaxScale:
    - threshold: 0
      rate:
        values:
          2016-01-01: .0465
          2015-01-01: .0465
          2014-01-01: .0458
          1999-01-01: .045
          1998-01-01: .04125
          1997-01-01: .0375
          1996-01-01: .03375
          1993-07-01: .02952
    - threshold: 1
      rate:
        values:
          2016-01-01: .1215
          2015-01-01: .1215
          2014-01-01: .1208
          2005-01-01: .12
          2004-01-01: .105
          2002-01-01: .09
          2000-01-01: .075
    - threshold: 3
      rate: 0

- variable: ARRCO
  tags:
    au nom de: salarié
  conditions:
    categorie_salarié: privé non cadre
  marginalRateTaxScale:
    - threshold: 0
      rate:
        values:
          2016-01-01: .031
          2015-01-01: .031
          2014-01-01: .0305
          1999-01-01: .03
          1998-01-01: .0275
          1997-01-01: .025
          1996-01-01: .0225
          1993-01-01: .01968
    - threshold: 1
      rate:
        values:
          2016-01-01: .081
          2015-01-01: .081
          2014-01-01: .0805
          2005-01-01: .08
          2004-01-01: .07
          2002-01-01: .06
          1993-01-01: .05
    - threshold: 3
      rate: 0