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Article R1262-8 of the French Labour Code

Allowances specific to the secondment are considered as part of the remuneration. However, the sums paid by way of reimbursement of expenses actually incurred as a result of the secondment mentioned in 11° of article L. 1262-4 are excluded and shall be paid by the employer when all of the following conditions are met: 1° They are provided for by legal provisions or contractual stipulations; 2° When the seconded employee…

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