Sub-section 2 Receiving body
The declaration prior to the hiring of each employee is sent by the employer:
1 ° To the body for collecting contributions to the general social security scheme, when the employee concerned comes under this scheme;
2 ° To the agricultural social mutual fund, when the employee concerned comes under the agricultural social protection scheme.
The declaration prior to hiring is made to the collection agency in whose jurisdiction the establishment which must employ the employee is located is located.
Sub-section 3 Transmission
The declaration prior to hiring is sent at the earliest in the eight days preceding the foreseeable date of hiring by one of the following means:
1 ° Electronic means. The recipient organization immediately communicates a file number to the employer;
2 ° Fax. The receipt notice issued by the device is kept with the document sent by the employer until receipt of the document provided for in article R. 1221-7;
3 ° Registered letter with acknowledgment of receipt, dated and signed by the employer, no later than the last working day preceding hiring, the postmark being taken as proof. The employer keeps a duplicate of the letter and the postal receipt until receipt of the document provided for in
The unavailability of one of the means of transmission mentioned in article R. 1221-5 does not exempt the employer from its obligation to report by one of the other means.
Sub-section 4 Proof of the declaration prior to hiring
Within five working days following receipt of the declaration prior to hiring, the recipient organization sends the employer a document acknowledging receipt of the declaration and mentioning the information recorded.
In the absence of dispute by the employer of the information appearing on this document, within two working days of receipt thereof, the document constitutes proof of the declaration.
The acknowledgment of receipt includes a detachable section, mentioning the information contained in the declaration prior to hiring, which the employer gives to the employee without delay.
This delivery obligation is considered to be satisfied when the employee has a written employment contract, accompanied by the mention of the organization receiving the declaration.
The employer keeps the receipt notice until the issuance of the first payslip.
Sub-section 5 Documents to be given to the employee
When hiring an employee, the employer provides him with a document on which the information contained in the declaration prior to hiring is reproduced.
In the event of an employee’s expatriation lasting more than one month, the document provided by the employer to the employee also mentions:
1 ° The duration of the expatriation;
2 ° The currency used to pay the remuneration;
3 ° Benefits in cash and in kind related to expatriation;
4 ° The conditions for the repatriation of the employee.
For the purposes of this article, an expatriate is considered to be an employee exercising his professional activity in one or more States other than France and whose employment contract is subject to French law.
The modification of one or more of the information mentioned in article R. 1221-10 is the subject of a document submitted by the employer to the employee at the latest one month after the date of entry into force of this modification.
Sub-section 6 Control and administrative sanctions
At any request from the control officers mentioned in Article L. 8271-7, the employer:
1 ° Presents the notice of receipt of the declaration prior to hiring;
2 ° Communicates, as long as he has not received the acknowledgment of receipt, the elements allowing them to verify that he has indeed made the declaration prior to the hiring of the employee.
The penalty provided for in Article L. 1221-11 in the event of non-compliance with the obligation to report prior to hiring is collected in accordance with the terms and conditions set out:
1 ° In sectors other than the agricultural sector , in article R. 243-14 of the social security code ;
2 ° In the agricultural sector, in article L. 725-3 of the rural code.