Part One: Individual employment relations

Issuers may use a joint structure to process the special payment instruments referred to in B of Article L. 1271-1 with a view to their reimbursement. By delegation from the issuers, this structure is subject to the same obligations relating to the reimbursement of affiliated participants.

The issuer sends the legal entity or individual entrepreneur who finances all or part of the special payment vouchers mentioned in B of article L. 1271-1 information to be sent to the beneficiary of the voucher relating to the declaration of social security contributions and the prior obligation to declare oneself as an employer before hiring any homeworker, the model tax certificate that the company must send each year to…

Each year, the organisation that finances all or part of the special payment vouchers mentioned in B of article L. 1271-1 issues a tax certificate to the beneficiary of the services paid for by these vouchers, including information on the applicable tax regimes.

When an order is placed, or at the latest on delivery, the organisation that finances all or part of a special payment instrument referred to in B of Article L. 1271-1 pays the issuer the equivalent value of the instruments ordered, so that the issuer can set aside the necessary provisions in the specific account referred to in Article D. 1271-28 to guarantee repayment. The issuer is deemed to have…

The network of service providers is made up of the persons mentioned in articles L. 1271-1, L. 7232-1, L. 7232-1-1 and L. 7232-1-2. In order to be affiliated to the network, authorised, approved or declared service providers must send the issuer or the body responsible for reimbursement, at the latest at the time of the first request for reimbursement, a certificate of approval or authorisation or the declaration receipt. Withdrawals…

The purpose of the services referred to in 3° of B of Article L. 1271-1 offered to beneficiaries of special payment vouchers by the specialised organisations and institutions referred to in Article L. 1271-10 is to facilitate the management and operation of prefinanced special payment vouchers. In particular, these services provide access to online services for managing dematerialised vouchers and facilitate contact between private individuals and their employees or service…