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Article D2242-16 of the French Labour Code

The penalty is declared and paid by the employer to the body responsible for collecting social security contributions for the scheme to which it belongs on the first due date for the social security contributions for which it is liable to this body at the end of a period of two months following notification.

Original in French 🇫🇷
Article D2242-16

La pénalité est déclarée et versée par l’employeur à l’organisme chargé du recouvrement des cotisations de sécurité sociale du régime dont il dépend à la première date d’échéance des cotisations et contributions sociales dont il est redevable auprès de cet organisme intervenant à l’issue d’un délai de deux mois suivant la notification.

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