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Article L5422-14 of the French Labour Code

Employers subject to compulsory insurance declare the remuneration used to calculate the contributions mentioned in 1° and 2° of article L. 5422-9.

These contributions are due from the date of recruitment of each employee.

Original in French 🇫🇷
Article L5422-14

Les employeurs soumis à l’obligation d’assurance déclarent les rémunérations servant au calcul des contributions mentionnées aux 1° et 2° de l’article L. 5422-9

Ces contributions sont dues à compter de la date d’embauche de chaque salarié.

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