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La France a mis en place plusieurs dispositifs d’aide, ainsi que des mécanismes de prévoyance collective, permettant aux individus de faire face, à minima, aux difficultés qu’ils peuvent rencontrer au cours de leur existence. L’un de ces mécanismes permet aux jeunes parents de financer la garde de leur enfant de moins de 6 ans par une assistante maternelle agréée, une garde à domicile ou encore une micro-crèche : il s’agit du complément de libre choix du mode de garde (CMG). Son objectif est de pallier les frais liés à la garde d’un ou plusieurs enfants (coût de la garde et cotisations sociales) et varie selon les ressources du foyer, le nombre, l’âge du ou des enfants à garder ou encore le mode de garde choisi, les foyers éligibles devant toutefois assurer au minimum 15 % des frais de garde. Or, nous ne sommes pas tous égaux, face aux aléas de la vie. La charge de la garde d’un enfant, qu’il s’agisse de l’aspect financier ou du temps investi, est plus pesante pour des familles réduites. Ainsi, la loi de financement de la sécurité sociale (LFSS) pour 2023 a étendu le CMG aux enfants âgés de 6 à 12 ans pour les familles monoparentales. Il s’agit ici d’une mesure de justice sociale qui est à saluer mais qui reste incomplète et mérite d’être ajustée. Certes, les fami","articles":[{"num":"1er","extrait":"I. – La seconde phrase du IV de l’article L. 531-5 du code de la sécurité sociale dans sa rédaction résultant de l’article 86 de la loi n° 2022-1616 du 23 décembre 2022 de financement de la sécurité sociale pour 2023 est complétée par les mots : « ou pour les parents bénéficiant, au titre de l’enfant gardé, de l’allocation d’éducation de l’enfant handicapé prévu à l’article L. 541-1. » II. – Le I est applicable aux compléments de libre choix du mode de garde versés au titre des gardes assurées à compter d’une date fixée par décret, et au plus tard à compter du 1er juillet 2025."},{"num":"2","extrait":"La charge pour les organismes de sécurité sociale est compensée à due concurrence par la création d’une taxe additionnelle à la taxe prévue à l’article 235 ter ZD du code général des impôts."}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/17/textes/l17b0404_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 15 octobre 2024. Il n'a pas été adopté à ce jour : ce n'est pas la loi.","garde":"Ce résumé décrit ce que le texte propose. Ce n'est pas le droit en vigueur."},"linkedScrutins":[],"hasEnjeu":true,"hasDisp":true,"hasVotes":false,"hasOu":true,"themeLabels":{},"themesTexte":[],"nAmdtDeposes":null,"amdtIdx":null,"amdtDivisions":null,"amdtVotes":null,"aepDeps":{},"aepGroupes":[],"amdtCount":0,"status":{"kind":"in-commission","label":"En commission","sub":"Renvoyée en commission le 15 octobre 2024, en attente d'examen ou en cours d'examen.","date":"2024-10-15","organe":"Commission des affaires sociales","organeFull":"Commission des affaires sociales"},"steps":[{"date":"2024-10-15","dateLabel":"15 octobre 2024","label":"1er dépôt d'une initiative.","phase":"Assemblée nationale, 1re lecture"},{"date":"2024-10-15","dateLabel":"15 octobre 2024","label":"Renvoi en commission au fond","organe":"Commission des affaires sociales","phase":"Assemblée nationale, 1re lecture"}],"statutBrut":{"dossierRef":"DLR5L17N50656","procedure":"Proposition de loi ordinaire","status":{"kind":"in-commission","label":"En 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