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Article L7422-11 of the French Labour Code

Workshop costs, in particular rent, heating and lighting of the work premises, motive power, normal depreciation of the means of production, as well as ancillary costs, are determined by the administrative authority in accordance with the procedure defined in article L. 7422-6.

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Article L7422-12 of the French Labour Code

The value of raw materials and ancillary supplies that the homeworker is required to obtain in whole or in part is not included in the rate and is reimbursed separately. Where the worker is required to obtain the ancillary supplies from the employer, they will be provided free of charge.

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