French Labour Code
In forceIn companies with at least fifty employees, if the employee has not, in the six years prior to the interview mentioned in II of Article L. 6315-1, benefited from the interviews provided for in the same Article L. 6315-1 and from at least one training course other than that mentioned in Article L. 6321-2, a contribution is made to his account under conditions defined by decree in the Conseil d'Etat and the company pays a sum, the amount of which, set by decree in the Conseil d'Etat, may not exceed six times the annual amount mentioned in article L. 6323-11. The employee is informed of this payment.
As part of the checks carried out by the agents mentioned in article L. 6361-5, if the company has not made the payment provided for in the first paragraph of this article or has made an insufficient payment, it will be given formal notice to make the payment in respect of the shortfall observed, in accordance with the adversarial procedure mentioned in article L. 6362-10.
If it fails to do so, the company pays the Treasury an amount equivalent to the underpayment plus 100%.
This payment is established and recovered in accordance with the procedures and subject to the securities, guarantees and penalties applicable to turnover taxes.
This payment is audited and contested in accordance with the rules applicable to turnover tax.
For the application of the first paragraph of this article, the number of employees and the crossing of the threshold of fifty employees are determined in accordance with the procedures set out in article L. 130-1 of the Social Security Code.
