In setting the rate of the penalty, account is taken of the reasons for the employer’s failure to comply, the measures taken by the company with regard to gender equality in the workplace and the employer’s good faith.
Under the heading of reasons for failure, all reasons beyond the control of the employer likely to justify non-compliance with the obligations mentioned in the first two paragraphs of Article L. 2242-8, and in particular :
1° The occurrence of economic difficulties in the company ;
2° Ongoing restructuring or mergers;
3° The existence of collective proceedings in progress;
4° Crossing of the workforce threshold provided for in articles L. 1142-8, L. 1142-9 and L. 2242-8 during the twelve months preceding the date on which the formal notice referred to in article R. 2242-3 was sent.