The penalty is due for each full month during which the company fails to comply with the obligations mentioned in article L. 4162-3 from the date of the formal notice until the Labour Inspectorate receives the agreement or action plan provided for in I of article L. 4162-1 and article L. 4162-2.
The penalty, calculated by applying the rate notified by the Regional Director of Companies, Competition, Consumption, Labour and Employment to the remuneration or earnings referred to in the second paragraph of article L. 4162-4, is declared and paid by the employer to the body responsible for collecting social security contributions under the general or agricultural scheme to which it belongs, on the due date for its social security contributions.