French Labour Code
In forceThe provisions of articles L. 129-5 to L. 129-12 apply in the overseas departments and Saint-Pierre-et-Miquelon when the universal employment-service voucher is in the nature of a special payment voucher. In these departments and in this collectivity, a simplified work permit is created to ensure the remuneration and declaration for payment of social security contributions :
- persons employed by the companies, employers and organisations mentioned in article L. 131-2 with fewer than eleven employees ;
- persons carrying out work and services in private homes.
The activity of these persons is deemed to be salaried. If it exceeds, for the same person, in the same company, one hundred days, consecutive or otherwise, per calendar year, the employment contract is deemed to be of indefinite duration from the first day on which this limit is exceeded.
The simplified work permit may only be used with the employee's agreement. It replaces the pay slip provided for in article L. 143-3. However, the company must comply with the obligation set out in article L. 320.
The employer and the employee who use the simplified work permit are deemed to satisfy the obligations imposed on either of them by articles L. 122-3-1 and L. 212-4-3, as well as the declarations in respect of occupational medicine and the benefits scheme mentioned in article L. 351-2.
The remuneration shown on the simplified work permit includes an allowance for paid holidays equal to one tenth of the remuneration, except where the system for professions affiliated to the compensation funds provided for in article L. 223-16 applies or where the contract is open-ended.
Simplified work permits are issued and delivered by credit institutions or by the institutions or services listed in article 8 of law no. 84-46 of 24 January 1984 relating to the activity and control of credit institutions, within the framework of the agreement provided for in the first paragraph of article L. 129-7.
Statutory or contractual social security contributions payable in respect of remuneration paid to the employees referred to in this article are calculated on a reduced flat-rate basis and are subject to a single payment to the general social security fund.
By way of derogation, these contributions may be calculated, by mutual agreement between the employer and the employee, on the remuneration actually paid to the employee.
They are calculated on the remuneration actually paid to the employee in the case of an open-ended contract.
The procedures for managing and distributing this single payment are the subject of an agreement between the bodies concerned before 1 July 2001. In the absence of an agreement by this date, these procedures are set by interministerial decree.
Notwithstanding the provisions of article L. 242-5 of the Social Security Code, the rate of contribution due in respect of accidents at work and occupational illnesses is set each year by decree uniformly, whatever the category of risk to which the establishment belongs.
The terms of application of this article are determined by decree of the Conseil d'Etat.
