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Article D3324-21-2 of the French Labour Code

When a beneficiary requests payment of the profit-sharing in accordance with the provisions of article R. 3324-21-1, the undertakings shall make this payment before the first day of the sixth month following the end of the financial year in respect of which the profit-sharing is allocated.

After this deadline, the companies shall add to the payment provided for in the first paragraph interest on arrears equal to 1.33 times the rate mentioned in article 14 of law no. 47-1775 of 10 September 1947 on the status of cooperation.

Interest is paid at the same time as the principal.

Original in French 🇫🇷
Article D3324-21-2
Lorsqu’un bénéficiaire demande le versement de la participation conformément aux dispositions de l’article R. 3324-21-1, les entreprises effectuent ce versement avant le premier jour du sixième mois suivant la clôture de l’exercice au titre duquel la participation est attribuée.


Passé ce délai, les entreprises complètent le versement prévu au premier alinéa par un intérêt de retard égal à 1,33 fois le taux mentionné à l’article 14 de la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération.


Les intérêts sont versés en même temps que le principal.

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