Article L5428-1 of the French Labour Code
November 6, 2023
Subject to the provisions stipulating that they may not be assigned or seized, allowances, assistance and any other benefits paid by Pôle emploi may be assigned and seized under the same conditions and within the same limits as salaries. These benefits as well as the partial activity allowance and the specific solidarity allowance are exempt from payroll tax and social security contributions, subject to the application of the provisions of…
