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Article D1232-10 of the French Labour Code

Notwithstanding the provisions of article D. 1232-9, an employee adviser paid solely on commission is compensated directly under the conditions set out in this article.
For each hour spent between 8 a.m. and 6 p.m. performing their duties as advisors, employee advisors paid solely on commission will receive an hourly allowance equal to 1/1,900 of the professional income declared to the tax authorities the previous year.
To this end, the person concerned must produce a copy of his or her tax return and an income certificate issued by the employer(s).

Original in French 🇫🇷
Article D1232-10


Par dérogation aux dispositions de l’article D. 1232-9, le conseiller du salarié rémunéré uniquement à la commission est indemnisé directement dans les conditions prévues par le présent article.
Pour chaque heure passée entre 8 heures et 18 heures dans l’exercice des fonctions de conseiller, le conseiller du salarié rémunéré uniquement à la commission perçoit une indemnité horaire égale à 1 / 1 900 des revenus professionnels déclarés à l’administration fiscale l’année précédente.
A cet effet, l’intéressé produit copie de sa déclaration d’impôts ainsi qu’une attestation de revenus délivrée par le ou les employeurs.

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