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Article L5134-108 of the French Labour Code

The employers mentioned in article L. 5134-101 receive financial assistance from the State.

This aid is not taxable for persons not subject to corporation tax.

This aid cannot be combined with any other State employment aid.

Original in French 🇫🇷
Article L5134-108

Les employeurs mentionnés à l’article L. 5134-101 bénéficient d’une aide financière de l’Etat.

Cette aide n’est pas imposable pour les personnes non assujetties à l’impôt sur les sociétés.

Cette aide ne peut être cumulée avec une autre aide de l’Etat à l’emploi.

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