Sub-paragraph 1: Resources and expenditure of the social and economic committee

The social and economic committee’s resources for social and cultural activities are made up of : 1° The sums paid by the employer for the operation of the company’s social institutions which are not legally its responsibility, excluding sums allocated to pensioners; 2° The sums previously paid by the employer to the family allowance funds and similar bodies, for the institutions financed by these funds and which operate within the…

Temporary expenses are excluded from the calculation of the contribution mentioned in 1° of article R. 2312-51 when the corresponding needs have disappeared.

In the event of a balance remaining in the budget, the annual surplus from the budget for social and cultural activities may be transferred to the operating budget or to associations in accordance with article L. 2312-84, up to a limit of 10% of this surplus. This sum and the arrangements for its use are recorded in the annual accounts of the social and economic committee or, where applicable, in…

In the event of the definitive cessation of the company’s activity, the Social and Economic Committee decides on the allocation of the assets at its disposal. The liquidation is carried out by the committee, under the supervision of the regional director of companies, competition, consumption, labour and employment. The balance of the assets is credited to: 1° Either another social or economic committee or an inter-company social and cultural activities…