Article L224-24 of the French Monetary and Financial Code
The compulsory retirement savings plan is set up for the benefit of all employees of the company or 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 of article L. 242-1 of the Social Security Code. The compulsory retirement savings plan may also be set up as an inter-company compulsory retirement savings plan under…