Section 3: Financial assistance for employees, company directors or managers

The financial aid referred to in article L. 7233-4 may be used to finance personal services within the company for the benefit of its employees.

The beneficiaries of the financial assistance provided for in article L. 7233-4 are employees or agents of natural persons or legal entities governed by public or private law, as well as those mentioned in article L. 7233-5 under the conditions provided for in that article.

The maximum amount of financial assistance is set at €1,830 per calendar year and per beneficiary. This maximum amount is revised annually, by joint order of the ministers responsible for the economy and social security, in line with changes in the household consumer price index. This amount may not exceed the cost of the services borne by the beneficiary.

The social and economic committee or the company paying the financial aid draws up, for control purposes, for each calendar year, an individual summary statement of the aid paid to the employees of the company and to the other persons mentioned in article L. 7233-5.

Within the first ten days of January of the year following the year in which the aid is granted, the social and economic committee that pays the financial aid will send the company the identity of the beneficiaries and the amount paid to them in this respect during the previous calendar year.

Before 1st February of the year following the year in which the aid paid by the social and economic committee or the company during the previous year was granted, the employer provides the beneficiary of the aid with a certificate stating the total amount of the aid and specifying that it is non-taxable. The annual declaration provided for by article 87 of the General Tax Code, submitted by the company,…

The provisions of article L. 7233-4 apply to the financial aid of the legal entity governed by public law intended to finance universal service vouchers for the benefit of its employees and beneficiaries.