French Labour Code
In forceI.-The following are presumed not to be linked to the principal by an employment contract in the performance of the activity giving rise to registration:
1° Natural persons registered in the trade and companies register, in the national register of companies as a company in the trades and crafts sector, in the register of commercial agents or with the unions de recouvrement des cotisations de sécurité sociale et d'allocations familiales (unions for the collection of social security and family allowance contributions) for the collection of family allowance contributions;
2° Natural persons entered in the register of road passenger transport companies, who provide school transport as provided for in article L. 214-18 of the Education Code or transport on request in accordance with article 29 of law no. 82-1153 of 30 December 1982 on the orientation of domestic transport;
3° The directors of legal entities registered in the Trade and Companies Register and their employees;
II - The existence of an employment contract may, however, be established when the persons mentioned in I provide services directly or through an intermediary to a principal under conditions that place them in a permanent legal subordinate relationship to the principal.
In this case, the concealment of salaried employment is established if the principal intentionally avoids fulfilling the obligations incumbent on the employer mentioned in article L. 8221-5.
A principal who has been convicted of undeclared work pursuant to this II shall be liable for the payment of social security contributions payable by employers, calculated on the basis of the sums paid to the persons mentioned in I in respect of the period for which the undeclared employment has been established.
