Article L351-5-1 of the French Labour Code
The contributions provided for in articles L. 321-4-2, L. 351-3-1 and L. 351-14 are collected and monitored by the bodies responsible for collection mentioned in article L. 351-21 on behalf of the body managing the unemployment insurance scheme mentioned in the same article, in accordance with the rules and subject to the guarantees and penalties applicable to the collection of contributions from the general social security scheme based on remuneration….