Mandatory records of a business

Journal Book

The business shall obligatory keep a journal in which it records chronologically all transactions (sales, purchases, charges, etc.) that affect his wealth, day by day.

Each record shall specify origin of operations and supporting document references matching.

This book can be quoted and initialed by the registrar of the commercial court on which the company depends.

The information entered in the book must be kept 10 years from the end of the accounting year to which they relate.

Accounting documents (invoices, purchase orders, etc.) must be kept 10 years from their establishment.

Not keeping the journal shall not be penalized.

However, in the case of forgery or use of forgery, the business shall be liable to a criminal penalty of up to 3 years imprisonment and €225,000 of fine.

Ledger

The business shall obligatory maintain a general ledger that contains journal entries. Purchases and expenditure are allocated to the different accounts according to their nature according to the chart of accounts.

Information must be entered in chronological order from the journal.

The information entered in the general ledger must be kept 10 years from the end of the accounting year to which they relate.

Accounting evidence must be kept 10 years from their establishment.

Not keeping the ledger shall not be penalized.

However, in the case of forgery or use of forgery, the business shall be liable to a criminal penalty of up to 3 years imprisonment and €225,000 of fine.

Inventory Ledger

The business is not obliged to draw up the inventory book. However, it must obligatory maintain an annual inventory of all its componentsactive (machinery, cash, inventory, etc.) and indebted (share capital, debt...). This is why the inventory book remains strongly recommended.

It must specify the quantity and the value of each item at the inventory date.

This information must be provided without blanks, missing or irregular information (e.g. incorrect balance in the accounts, lack of supporting documents).

Inventory ledger information must be retained 10 years from the end of the accounting year to which they relate.

Accounting evidence must be kept 10 years from their establishment.

Not keeping the inventory book shall not be penalized.

However, in the case of forgery or use of forgery, the business shall be liable to a criminal penalty of up to 3 years imprisonment and €225,000 of fine.

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Single register of staff

Where a business employs employees, it must keep a single register of staff.

Each employee must be registered at the time of hiring in indelible ink.

The following additional information shall be included in the list for each employee :

• Name
• First Names
• Nationality
• Date of birth
• Sex
• Employment
• Qualification
• Dates of entry and exit
• Contract Type
• If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
• For foreigner employees, the type and serial number of the work permit title. Attached is a copy of the documents authorizing foreigner workers to take up paid employment
• For workers made available by a grouping of employers, the words " made available by a grouping of employers with the name and address of the latter
• For temporary employees, the words " temporary employee’ with the name and address of the temporary company of work
• For young workers with an apprenticeship or professionalization contract, ‘apprentice’ or ‘professionalization contract’

For each trainee, the following information shall be provided:

• Surname and forenames
• Start and end date of the training or traineeship period

• Surname and forenames of the tutor and place where the trainee is present

The full names and surnames of the volunteer civic service personnel.

The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.

Single Occupational Risk Assessment Document (DUERP)

The business employing employees shall maintain a DUERP, y identify and analyze all hazards to the safety and health of employees.

It lists all occupational risks to which employees are exposed (e.g. fall, infection, injury, etc.).

He must be updated at the following times:

• For businesses with at least 11 employees, at least every year
• In the case of major alterations which lead to a change in working conditions or health and safety
• The appearance of additional information concerning the assessment of a risk

DUERP should be retained 40 years from its elaboration.

In case of absence of transcription or update risk assessment, the business is liable to a fine of up to €7,500. In the event of repeated infringement within one year, that fine may be increased to €3,000.

Public Health and Environment Alert Logging Registry

This register contains alerts issued by employees or the ESC: titleContent.

An alert must contain the following information:

• Products and manufacturing processes used or carried out by the company that may pose a risk to public health or the environment
• Possible consequences for public health or the environment
• Any information relevant to the assessment of the alert

The alert may be given when the whistleblower considers that the products or manufacturing processes used or implemented in the business for which he works pose a serious risk to public health or the environment.

If the business does not make this register available to the EESC, it is liable to a fine of €7,500.

In addition, if the employer does not set up and maintain the register properly, it is also liable to a fine of €10,000. In the case of a repeat offense, he is exposed to €30,000 fine and 1 year imprisonment.

Register of Social and Economic Committee questions (from 11 employees)

When the business uses between 11 and 50 employees, it must put in place a register of issues of the Social and Economic Committee (ESC).

Before a meeting between the employer and the members of the EESC staff delegation, the members of the delegation must submit a note to the employer with their request. This note must be sent 2 days working days before the date of the meeting.

The employer must respond to such requests in writing within a period of 6 working days from meeting date. The requests and answers are then entered in the register of questions of the Social and Economic Committee. They may also be annexed.

The absence of a register constitutes an obstacle to the regular functioning of the EESC, which exposes the business to a fine of €7,500.

Special weekly rest record

Where a business has employees who are subject to special rest arrangement, it must indicate their name and the type of regime in this register. For each employee, the day and fractions of the day chosen for rest must be specified. We talk about special rest arrangements when, for example, an employee does not have the same day of rest as everyone else.

The employees concerned must be entered in the register within 6 days who follow their hiring. In the event of a change in an employee's days of rest, the change must be made to the register before the new period of rest is introduced.

The absence of a register exposes the business to a fine of up to €7,500 per employee concerned.

Register or table for organizing teamwork

The business in which the work is organized by shifts, shifts or successive shifts must indicate the nominative composition of each shift, including when employees are made available by a temporary company of work.

It may indicate this by one of the following means:

• Table displayed in the same conditions as the schedule
• Register

Security Controls Register

A business that has employees or that welcomes the public in its establishment must keep a record of security checks.

This record must show that the security checks have been carried out in the company. It shall contain all the documents relating to health and safety checks and inspections.

The information contained in the register must be kept for 5 years.

In case of poor performance (e.g. missing pages) of the security check register, the business is liable to a fine of €3,750 per employee concerned.

Serious and Imminent Hazards Register

Where the ESC identifies serious and imminent dangers, it must be able to record them in a register provided for by the business.

It shall contain the following information:

• Workstations affected by the identified hazard
• Nature and cause of danger
• Name of exposed workers

Pages must be numbered and authenticated by the CSE stamp.

Where the employer does not allow the register to be set up and powered is liable to a fine of €10,000. It shall apply as many times as there are workers concerned.

Register of Electrical Facility Verifications

Whenever the business receives information from the public or employees work in its establishment, it must carry out checks on electrical installations. It must ensure that they are maintained in compliance with the applicable health and safety rules.

The results of the verifications, the justifications for the work carried out and the modifications made must be recorded in a register.

The register may be kept in paper or electronic form as soon as it is identified, numbered and dated at the time of its creation by means of ensuring its authenticity. It may be incorporated into the safety register or kept separately.