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Article R4321-5 of the French Labour Code

Personal protective equipment and work clothing made available to workers in application of the provisions of this part do not constitute benefits in kind within the meaning of Article L. 3141-25.

Original in French 🇫🇷
Article R4321-5

Les équipements de protection individuelle et les vêtements de travail mis à la disposition des travailleurs en application des dispositions de la présente partie ne constituent pas des avantages en nature au sens de l’article L. 3141-25.

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