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Article D5424-38 of the French Labour Code

The rates of contributions are calculated in such a way as to ensure that the costs are equalised between all the companies liable for contributions at national level, while taking into account the specific characteristics of each of the two categories defined in article D. 5424-37.

Original in French 🇫🇷
Article D5424-38


Les taux de cotisations sont calculés de façon à assurer entre toutes les entreprises assujetties une péréquation des charges sur le plan national, tout en tenant compte des particularités propres à chacune des deux catégories définies à l’article D. 5424-37.

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