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Preliminary chapter: Managing employment and skills - Preventing the consequences of economic change.

Article L320-4 of the French Labour Code

Any employer of salaried employees or persons treated as such is required to send to the body responsible for collecting social security contributions, by 31 January each year at the latest, a statement indicating the number of employees who took early retirement or were placed on early retirement during the previous calendar year, their age and the amount of the benefit allocated to them. This declaration also indicates the number…

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