To determine the amount of the penalty, the Regional Director of Companies, Competition, Consumption, Labour and Employment will take into account the efforts made by the employer to enter into negotiations on effective wages under the conditions set out in Articles L. 2242-1 and L. 2242-4 to L. 2242-6, the employer’s good faith, and the reasons for the employer’s failure to fulfil its obligations.
Among the reasons for default, the following in particular are taken into account:
1° The occurrence of economic difficulties in the company;
2° Ongoing restructuring or mergers;
3° The existence of collective proceedings in progress.