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Article L3141-31 of the French Labour Code

When an establishment closes for a number of days in excess of the statutory annual holiday entitlement, the employer shall pay employees, for each working day of closure in excess of the statutory annual holiday entitlement, an allowance which may not be less than the daily holiday allowance. This daily allowance is not the same as the holiday allowance.

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Article L3141-32 of the French Labour Code

Decrees determine the professions, industries and trades for which the application of the provisions relating to paid holidays involves special arrangements, such as the setting up of holiday funds to which the employers concerned must belong. These decrees set out the nature and extent of employers’ obligations, the rules for the organisation and operation of the funds and the nature and conditions of State control over them.

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Article L3141-33 of the French Labour Code

Holiday pay funds may appoint inspectors to assist in monitoring the application of holiday pay legislation by the employers concerned. The employers concerned shall at all times provide the auditors with proof that they have fulfilled their obligations. To carry out their duties, the inspectors have the same powers as those granted to labour inspectors. Any obstacle to the accomplishment of this task is subject to the penalties provided for…

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