Article R4163-8 of the French Labour Code
I.-At the end of each calendar year and at the latest for the December payroll, the employer declares, as part of the declaration provided for inarticle L. 133-5-3 of the Social Security Code to the management body at local level or to the fund mentioned inarticle L. 723-2 of the Rural and Maritime Fishing Code, for workers holding an employment contract which is still in force at the end of…