Article D1254-1 of the French Labour Code
The amount of the financial guarantee provided for in article L. 1254-26 which the freelance administration company must provide in respect of a given year is at least equal to 10% of the payroll for the previous year, but may not be less than 2 times the value of the annual social security ceiling for the year in question, set in application ofarticle D. 242-17 of the Social Security Code.