The Regional Director of Companies, Competition, Consumption, Labour and Employment will take into account the measures taken by the company with regard to equal pay for men and women, the employer’s good faith, as well as the reasons for its failure to comply, either to grant the employer the additional period of up to one year provided for in article L. 1142-10, to achieve the level of results referred to in article D. 1142-3, or to determine the amount of the penalty.
Among the reasons for default, the following are taken into account:
1° The occurrence of economic difficulties in the company;
2° Ongoing restructuring or mergers;
3° The existence of ongoing collective proceedings.