Article D5212-1 of the French Labour Code
Liability for the employment obligation mentioned in the first paragraph of article L. 5212-2 is determined on the basis of the number of employees calculated in accordance with the procedures laid down inarticle L. 130-1 of the Social Security Code. For the application of these provisions, the previous calendar year is understood to be the year preceding that in which the declaration relating to the obligation to employ disabled workers…