French Labour Code
In forceThe issuer of the special payment vouchers referred to in B of Article L. 1271-1 of this Code undertakes to:
1° Set up a network of affiliated associations and companies receiving these special payment vouchers as payment for their services, covering the whole of France ;
2° Ensure security at all stages of the process, taking into account the security objectives defined by the Banque de France as part of its supervisory role;
3° Guarantee the equivalent value of vouchers validly issued and used to the person providing the service remunerated by the special payment voucher;
4° Verify that the childminders are approved in accordance with Article L. 421-3 of the Code de l'action sociale et des familles (Social Action and Family Code), that the associations or service companies are approved in accordance with Article L. 7232-1 or declared in accordance with Article L. 7232-1-1, that the organisations and persons in the categories mentioned in the first two paragraphs of article L. 2324-1 of the Public Health Code or article L. 227-6 of the Social Action and Families Code , have been created and are operating regularly ;
5° To collect proof of the declaration of their employees from individual employers;
6° Keep information relating to special payment vouchers, including nominative order files, for a period of ten years beyond the current year. After this period, it may be destroyed;
7° To return summary information, where applicable, at the request of funders, particularly with a view to informing and auditing the tax and social security authorities;
8° Put in place all measures to ensure the physical and financial security of prepaid vouchers;
9° Set up an internal control system to ensure that risks are kept under control.
Article R1271-15
French Labour CodeIn force
Updated 5 Nov 2023
