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Article 231 bis N of the French General Tax Code

The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.

Original in French 🇫🇷
Article 231 bis N

La rémunération versée aux salariés bénéficiaires d’un contrat d’accompagnement dans l’emploi ou d’un contrat d’avenir définis respectivement aux articles L. 5134-20 et L. 5134-35 du code du travail est exonérée de taxe sur les salaires.

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