message: hammer: :calendar: Baisse du CICE
diff: formule:
  multiplication:
  assiette: assiette cotisations sociales
  - taux: 7%
  + taux: 6%
  exemples:
  - nom: SMIC
  situation:
  assiette cotisations sociales: 2300
  entreprise . association non lucrative: non
  - valeur attendue: 161
  + valeur attendue: 138
  - nom: Non applicable si association
  situation:
  assiette cotisations sociales: 2300
  