In companies with at least fifty employees, if the results obtained by the company, with regard to the indicators mentioned in article L. 1142-8, are below a level defined by decree, the company has three years to comply. At the end of this period, if the results obtained are still below the level defined by decree, the employer may be subject to a financial penalty. Where a penalty is applied on the basis of this paragraph, the employer may not be subject to the financial penalty provided for in Article L. 2242-8.
The amount of the penalty provided for in the first paragraph of this article is set at a maximum of 1% of the remuneration and earnings within the meaning of the first paragraph of article L. 242-1 of the Social Security Code and the first paragraph of article L. 741-10 of the Rural and Maritime Fishing Code paid to employees or persons treated as employees during the calendar year preceding the expiry of the period referred to in the first paragraph of this article. The amount is set by the administrative authority, under conditions laid down by decree. Depending on the efforts made by the company in terms of equal pay for men and women and the reasons for its failure to comply, it may be granted an additional period of one year to bring itself into line.
The proceeds of this penalty are allocated to the fund mentioned in article L. 135-1 of the Social Security Code.