Section 1: Accounting

The homeworker keeps separate accounts for raw materials and supplies intended for the homeworker. These accounts shall show separately: 1° On entry into the establishment: the date of entry, the quantity and nature of each article; 2° On delivery of the work to the workers: a) The date of delivery, the quantity and nature of each article; b) The nature of the work; c) The name of the worker; 3°…

The client’s accounting records shall be made available to the Labour Inspectorate. The Regional Director for Business, Competition, Consumer Affairs, Labour and Employment may request an audit of these accounts.

Subject to the application of Article L. 8232-2, relating to the obligations and solidarity of the principal, the responsibility of the homeworker for the application, to the auxiliary he uses, of all the provisions applicable to employees is, depending on whether the auxiliary is employed in his own home or in that of the homeworker: 1° Either that of a principal with regard to a homeworker; 2° Or that of…