Section 3: Duties of the social and economic committee in undertakings with at least fifty employees

The contribution paid each year by the employer to finance the social institutions of the social and economic committee is set by company agreement. In the absence of an agreement, the ratio of this contribution to the gross payroll may not be less than the same ratio existing for the previous year.

In companies with several establishment social and economic committees, the determination of the overall amount of the employer’s contribution paid to finance the committee’s social and cultural activities is carried out at company level under the conditions set out in article L. 2312-81. The distribution of the contribution between the works councils is set by a company agreement in proportion to the number of employees in the establishments or their…

For the purposes of this paragraph, the gross wage bill is made up of all earnings and remuneration subject to social security contributions pursuant to the provisions of article L. 242-1 of the Social Security Code orarticle L. 741-10 of the Rural and Maritime Fishing Code, with the exception of compensation paid on termination of an open-ended employment contract.

In the event of a budgetary surplus, the members of the staff delegation of the social and economic committee may decide, by deliberation, to transfer all or part of the amount of the annual surplus from the budget intended for social and cultural activities to the operating budget or to associations under the conditions and within the limits set by decree in the Conseil d’Etat.