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Article L4163-12 of the French Labour Code

The additional remuneration referred to in 2° of I of article L. 4163-7 is determined under conditions and within limits set by decree. It is subject to all statutory and collectively agreed social security contributions, in accordance with the terms and conditions in force on the date it is paid.

Original in French 🇫🇷
Article L4163-12

Le complément de rémunération mentionné au 2° du I de l’article L. 4163-7 est déterminé dans des conditions et limites fixées par décret. Il est assujetti à l’ensemble des cotisations et contributions sociales légales et conventionnelles, selon les modalités en vigueur à la date de son versement.

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