French Labour Code
In forceI.-At the end of each calendar year and at the latest for the December payroll, the employer declares, as part of the declaration provided for inarticle L. 133-5-3 of the Social Security Code to the management body at local level or to the fund mentioned inarticle L. 723-2 of the Rural and Maritime Fishing Code, for workers holding an employment contract which is still in force at the end of the calendar year, the occupational risk factor(s) defined in Article L. 4163-1 of this Code to which they were exposed above the thresholds set in Article D. 4163-2 during the calendar year in question.
II - For workers with an employment contract of one month or more which ends during the calendar year, the employer declares in the declaration mentioned in I of this article and at the latest at the time of the payroll made for the end of this employment contract the occupational risk factor(s) defined in article D. 4163-2 to which they have been exposed.
III -The declaration provided for in I and II of this article is made under the same conditions to the body mentioned inarticle L. 133-5-10 of the Social Security Code by employers using the systems mentioned in article L. 133-5-6 of the same code.
IV.-The employer may rectify his declaration of occupational risk factors:
1° Up to 5 or 15 April of the year following that in respect of which it was made, depending on the deadline for transmission of the declaration mentioned inarticle R. 133-14 of the Social Security Code which applies to him;
2° Notwithstanding 1°, in cases where the adjustment is made in favour of the employee, during the three-year period referred to in the first paragraph of article L. 244-3 of the Social Security Code.
