The gross remuneration referred to in article A. 222-2 is that provided for in the employment contract and subject to social security contributions within the meaning ofarticle L. 242-1 of the Social Security Code.
The amount excluding tax mentioned in articles A. 222-3 and A. 222-4 is that used to calculate value added tax as defined in articles 266 to 268 ter of the French General Tax Code.