I. – The allowances voted by the municipal councils of municipalities with at least 100,000 inhabitants for the actual performance of the duties of municipal councillor are at most equal to 6% of the reference term mentioned in I of article L. 2123-20.
II. – In municipalities with fewer than 100,000 inhabitants, an allowance may be paid for the actual performance of the duties of municipal councillor within the limits provided for in II of article L. 2123-24. This allowance is at most equal to 6% of the reference term mentioned in I of article L. 2123-20.
III. – Municipal councillors to whom the mayor delegates part of his duties pursuant to articles L. 2122-18 and L. 2122-20 may receive an allowance allocated by the municipal council within the limits set by II of article L. 2123-24. This allowance cannot be cumulated with that provided for by II of this article.
IV. – When a councillor deputises for the mayor under the conditions provided for in article L. 2122-17, he/she may receive, for the duration of the deputy’s term of office and after deliberation by the municipal council, the allowance set for the mayor by article L. 2123-23, possibly increased as set out in article L. 2123-22. This allowance may be paid from the date on which the deputising office becomes effective.
V. – In no case may the allowance paid to a municipal councillor exceed the allowance set for the mayor of the municipality pursuant to articles L. 2123-22 and L. 2123-23.