Article 311-41 of the French Cinema and Moving Image Code
The amount of French hourly expenditure is calculated by dividing a duration of 60 minutes by the amount of the following expenditure incurred in France: 1° Remuneration and social security contributions of authors, performers, technical creative collaborators, technical collaborators responsible for the preparation and production of the animation and production workers who are French nationals or assimilated. Where the aforementioned technicians and workers are employed on a permanent basis, only…