Chapter III: Financial provisions

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.