Chapter I: General provisions

Articles in this section · 1

Article R1521-1

French Labour CodeIn force

Updated 5 Nov 2023

For the application of this Code in Mayotte and in the absence of any specific mention of this collectivity :

1° The powers devolved to the Prefect in the region or department are exercised by the Prefect of Mayotte;

2° The powers devolved to the Regional Council or its President are exercised by the Departmental Council of Mayotte or its President;

3° The powers vested in the Direction régionale des entreprises, de la concurrence, de la consommation, du travail et de l'emploi or its director are exercised by the Direction des entreprises, de la concurrence, de la consommation, du travail et de l'emploi de Mayotte or its director;

4° Responsibilities devolved to a regional directorate or its director are exercised by the competent directorate in Mayotte or its director;

5° References to the department or region are replaced, as appropriate, by references to Mayotte or the Department of Mayotte;

6° References to the departmental chamber of agriculture are replaced by references to the Mayotte chamber of agriculture, fisheries and aquaculture;

7° References to the regional health insurance fund or the occupational health and pension insurance fund and the unions for the collection of social security and family allowance contributions are replaced by references to the Mayotte social security fund;

8° References to collection under the conditions laid down in Chapter 7 of Title 3 of Book 1 of the Social Security Code, or to Section 1 thereof, are replaced by references to collection by the social security fund of social security contributions payable by employers on the earnings and remuneration of their employees;

9° References to the social security ceiling, or to the social security ceiling provided for inArticle L. 241-3 of the Social Security Code are replaced by references to the social security ceiling applicable in Mayotte;

10° References to the general social security scheme are replaced by references to the social security scheme provided for byOrder no. 96-1122 of 20 December 1996 relating to the improvement of public health, sickness, maternity, invalidity and death insurance, the financing of social security in Mayotte and the Mayotte social security fund,order no. 2002-149 of 7 February 2002 relating to the extension and generalisation of family benefits and social protection in the departmental community of Mayotte,order no. 2002-411 of 27 March 2002 relating to health and social protection in Mayotte andorder no. 2006-1588 of 13 December 2006 relating to the system of prevention, compensation and pricing of accidents at work and occupational illnesses in Mayotte and the regulatory provisions adopted for their application;

11° References to the Social Security Code are replaced by references to the social security legislation applicable in Mayotte;

12° Documents required by this Code to be sent by registered post may still be delivered by hand against a receipt or by any other means giving a date certain of receipt;

13° The provisions of this code which provide for the transmission or receipt of documents, the organisation of meetings and votes, or the performance of any other formality by electronic means by the public or employees, are replaced by provisions allowing the transmission or receipt of these documents, the organisation of these meetings and votes, or the performance of these formalities by any useful means;

14° to 18° (Repealed).

Mariela Petrova

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Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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