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Part Three: Working hours, pay, profit-sharing and employee savings schemes

Article D3231-13 of the French Labour Code

For the staff of hotels, cafés, restaurants and establishments or organisations in which foodstuffs or beverages are consumed on the premises and for the kitchen staff of other establishments, who because of the particular conditions of their work or customary practice, are provided with free food by the employer or receive a compensatory allowance, food calculated in accordance with the provisions of article D. 3231-10, is only taken into account…

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Article D3231-14 of the French Labour Code

In all cases where an employee, with board and lodging, receives remuneration in cash in excess of the minimum resulting from the provisions of this sub-section, the application of these provisions shall not result in any change to this remuneration.

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Article D3231-15 of the French Labour Code

For employees in the agricultural professions for whom the employer provides food and accommodation or one of these benefits in kind, in the absence of a collective labour agreement, the daily food allowance is valued at two and a half times the hourly rate of the guaranteed minimum provided for in article L. 3231-12. The monthly accommodation benefit is valued at eight times this same rate. The valuation of other…

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Article R3231-16 of the French Labour Code

A collective labour agreement or contract of employment may not contain clauses providing for the allocation of alcoholic beverages to employees as a benefit in kind. These provisions do not apply to drinks served with meals as a benefit in kind.

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Article R*3231-17 of the French Labour Code

When the minimum growth wage is increased in application of the provisions of article L. 3231-5, a joint decree by the ministers responsible for labour, agriculture and the economy and finance shall announce the guaranteed minimum wage defined in article L. 3231-12.

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Article R3232-1 of the French Labour Code

For the application of article L. 3232-5, benefits in kind and various bonuses that are in fact additional to wages are considered to be salary components. Sums paid by way of reimbursement of expenses and the payment of transport costs are excluded.

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Article R3232-2 of the French Labour Code

When the supplementary allowance is paid, the employee is given a document indicating: 1° The rate of the minimum growth wage; 2° The number of hours corresponding to the legal working time; 3° The compulsory deductions used to determine the amount of the minimum monthly remuneration; 4° The amounts of the salary and the various allowances making up the minimum monthly remuneration paid to the employee.

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Article R3232-4 of the French Labour Code

State aid is paid on production of nominative statements by the employer, showing how the supplementary allowance has been calculated and approved by the labour inspectorate. Payment is made within three months of the above-mentioned statements being sent to the Labour Inspectorate.

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Article R3232-5 of the French Labour Code

In the event of a reduction in working hours likely to result in the application of Article L. 3232-8, the employer shall inform the Labour Inspectorate monitoring officer and provide him with all information on the reasons for this reduction and the numbers and qualifications of the employees concerned.

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