A duty, and half the cost to bear

Worked example

What Cabinet Roussel must put right

A headcount of six exempts nothing: article L911-7 sets no threshold. On a premium of 48 € a month per person, a 40 % contribution is 19.20 € and leaves 28.80 € to the employee. The statutory minimum requires at least half, that is 24 €. The firm must therefore raise its contribution from 19.20 € to at least 24 €, which is 4.80 € per employee per month, or 345.60 € over a year for six employees.