Section 3: Obligations to insure and declare remuneration.

Except in the cases provided for in Article L. 5424-1, in which the employer itself is responsible for the cost and management of the insurance allowance, all employers shall insure all employees, including employees seconded abroad and expatriate French employees, against the risk of loss of employment. Membership of the insurance scheme cannot be refused.

Employers subject to compulsory insurance declare the remuneration used to calculate the contributions mentioned in 1° and 2° of article L. 5422-9. These contributions are due from the date of recruitment of each employee.