Article L5422-12 of the French Labour Code
The rates of contribution and allowance are calculated in such a way as to guarantee the financial equilibrium of the scheme. The contribution rate for each employer may be reduced or increased depending on : 1° The number of terminations of employment contracts and secondment contracts mentioned in 1° of Article L. 1251-1, excluding resignations, employment contracts and secondment contracts concluded with a structure for integration through economic activity mentioned…