Article L1271-12 of the French Labour Code
The chèque emploi-service universel, when it has the nature of a special payment voucher, may be pre-financed in whole or in part by a person for the benefit of his employees, agents, beneficiaries, pensioners, administered, members, subscribers or insured persons, as well as the head of the company or, if the company is a legal entity, its chairman, its managing director, its deputy managing director(s), its managers or the members…