Article R8293-6 of the French Labour Code
The fee referred to in article R. 8291-3 is payable when the declaration referred to in articles R. 8293-1 to R. 8293-3 is made. Payment is made by telepayment. If payment is not made, the card will not be issued. The penalties provided for in articles R. 8115-7 and R. 8115-8 then apply to the employer or, where applicable, the user company.