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Article L5123-5 of the French Labour Code

Employers’ contributions to the allowances provided for in this chapter are not subject to payroll tax or social security contributions.

Original in French 🇫🇷
Article L5123-5

Les contributions des employeurs aux allocations prévues par le présent chapitre ne sont passibles ni de la taxe sur les salaires, ni des cotisations et des contributions de sécurité sociale.

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