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Article R1271-24 of the French Labour Code

Before 30 June each year, the authorised issuer, other than a credit institution, sends the Minister responsible for personal services, by registered letter with acknowledgement of receipt, a report on the management during the previous calendar year of issue of the specific guarantee bank accounts provided for in article L. 1271-11.

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Article R1271-25 of the French Labour Code

If it is found that the authorised issuer does not comply with the provisions set out in 1° of Article D. 1271-13, authorisation may be suspended or withdrawn by decision of the Minister responsible for personal services, after obtaining the opinion of the Banque de France. Before suspending or withdrawing authorisation, the Minister responsible for personal services notifies the authorised issuer of its intention by registered letter with acknowledgement of…

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Article R1271-26 of the French Labour Code

In the event of withdrawal of its authorisation to issue the special payment voucher referred to in B of article L. 1271-1, the body or establishment concerned shall immediately cease to issue the special payment voucher and to mention its authorisation in all contacts, financial or commercial documentation and on all communication media. It shall immediately inform the Minister responsible for personal services of the measures taken.

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Article R1271-27 of the French Labour Code

The Minister responsible for personal services and the Banque de France may exchange any information relating to the special payment voucher referred to in B of article L. 1271-1 that is necessary for the performance of their respective duties.

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Article D1271-28 of the French Labour Code

Issuers may use a joint structure to process the special payment instruments referred to in B of Article L. 1271-1 with a view to their reimbursement. By delegation from the issuers, this structure is subject to the same obligations relating to the reimbursement of affiliated participants.

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Article D1271-29 of the French Labour Code

The issuer sends the legal entity or individual entrepreneur who finances all or part of the special payment vouchers mentioned in B of article L. 1271-1 information to be sent to the beneficiary of the voucher relating to the declaration of social security contributions and the prior obligation to declare oneself as an employer before hiring any homeworker, the model tax certificate that the company must send each year to…

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Article D1271-30 of the French Labour Code

Each year, the organisation that finances all or part of the special payment vouchers mentioned in B of article L. 1271-1 issues a tax certificate to the beneficiary of the services paid for by these vouchers, including information on the applicable tax regimes.

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Article D1271-31 of the French Labour Code

When an order is placed, or at the latest on delivery, the organisation that finances all or part of a special payment instrument referred to in B of Article L. 1271-1 pays the issuer the equivalent value of the instruments ordered, so that the issuer can set aside the necessary provisions in the specific account referred to in Article D. 1271-28 to guarantee repayment. The issuer is deemed to have…

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Article R1271-32 of the French Labour Code

The network of service providers is made up of the persons mentioned in articles L. 1271-1, L. 7232-1, L. 7232-1-1 and L. 7232-1-2. In order to be affiliated to the network, authorised, approved or declared service providers must send the issuer or the body responsible for reimbursement, at the latest at the time of the first request for reimbursement, a certificate of approval or authorisation or the declaration receipt. Withdrawals…

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Article D1271-33 of the French Labour Code

The purpose of the services referred to in 3° of B of Article L. 1271-1 offered to beneficiaries of special payment vouchers by the specialised organisations and institutions referred to in Article L. 1271-10 is to facilitate the management and operation of prefinanced special payment vouchers. In particular, these services provide access to online services for managing dematerialised vouchers and facilitate contact between private individuals and their employees or service…

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