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Article D3141-23 of the French Labour Code

Employees belonging to the establishments mentioned in articles D. 3141-12 to D. 3141-15 are declared by the employer to the competent fund, unless they hold a fixed-term employment contract, concluded for a minimum of one year and having acquired certain date by registration.
However, if such a contract is terminated before the end of the year, the employer shall pay retroactively to the fund the contributions corresponding to the wages received by the employee since the beginning of the current reference period.

Original in French 🇫🇷
Article D3141-23


Les salariés appartenant aux établissements mentionnés aux articles D. 3141-12 à D. 3141-15 sont déclarés par l’employeur à la caisse compétente, sauf s’ils sont titulaires d’un contrat de travail à durée déterminée, conclu pour une durée minimum d’un an et ayant acquis date certaine par enregistrement.
Toutefois, en cas de rupture d’un tel contrat avant le terme d’une année, l’employeur verse rétroactivement à la caisse les cotisations correspondant aux salaires perçus par le salarié depuis le début de la période de référence en cours.

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