Section 2: Obligations to insure and declare remuneration.

In order to fulfil their obligation to register as defined in article L. 5422-13, employers who take on an employee for the first time and are required to insure them against the risk of loss of employment must send a registration form to Pôle emploi (1). He is deemed to have fulfilled this obligation by completing the declaration referred to in article L. 1221-16 (2). Regardless of the date on…

The employer sends the relevant collection body a declaration containing, for each employee, the total amount of remuneration paid and the corresponding periods worked.

The declaration provided for in Article R. 5422-6 and the payment of contributions corresponding to the remuneration declared are made on the same dates as the payment of contributions due to the general social security scheme.

The employer declares all remuneration paid to its employees to the competent collection body mentioned in article L. 5427-1. He shall attach to this declaration, where applicable, the payment of contributions corresponding to the remuneration declared.