Article L224-27 of the French Monetary and Financial Code
Notwithstanding article L. 224-20, when a collective company retirement savings plan is set up, the company may decide, under the conditions mentioned in article L. 224-14, to set up compulsory payments mentioned in 3° of article L. 224-2. These compulsory payments may be reserved for one or more categories of employees, provided that these categories are constituted on the basis of the objective criteria mentioned in 4° of II ofarticle…