French Labour Code
In forceI. - The resources of the joint fund are made up of :
1° A contribution from the employers mentioned in article L. 2111-1 of the present code, based on the remuneration paid to the employees mentioned in the same article and included in the base for social security contributions defined in article L. 242-1 of the social security code and article L. 741-10 of the Rural and Maritime Fishing Code, the rate of which is set by an agreement concluded between representative employee and employer organisations at national and inter-professional level and approved by the Minister for Labour or, in the absence of such an agreement or approval, by decree. This rate may not be higher than 0.02% or lower than 0.014%;
2° Where applicable, voluntary contributions from national organisations whose scope of action extends beyond one or more professional branches and which are managed by a majority of employees' trade unions and employers' professional organisations. The list of organisations that may contribute to the fund is set by the agreement mentioned in 1° or, in the absence of an agreement or its approval, by decree;
3° A subsidy from the State;
4° Where applicable, any other resource provided for by legislative or regulatory provisions, by agreement concluded between the employees' trade union organisations and the employers' professional organisations that are representative at national and cross-industry level or by an extended branch agreement.
II - The contribution referred to in 1° of I of this article is collected and audited, in accordance with the rules and subject to the same guarantees and penalties applicable to the collection of general social security contributions based on remuneration, by the bodies referred to in articles L. 213-1 and L. 752-4 of the Social Security Code and article L. 723-1 of the Rural and Maritime Fishing Code, in accordance with the procedures specified by regulation.
