Newspaper

The business must obligatory keep a diary book in which it records chronologically all transactions (sales, purchases, expenses, etc.) that affect his assets, day by day.

Each record is accurate the origin of the operations and the voucher references corresponding.

If the business exercises a liberal activity, it is mandatory to indicate the identity of the client, the amount, the date and the method of payment of the fees.

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

The information on the book must be retained 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 diary book shall not be penalized.

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

General Ledger

The business must obligatory maintain a ledger that contains the journal book entries. Purchases and expenses are distributed among the different accounts according to their nature according to the chart of accounts.

The information must be entered in the chronological order from the newspaper book.

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

Accounting documents must be kept 10 years from their establishment.

Not keeping the ledger shall not be penalized.

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

Inventory Book

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

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

This information must be provided without blank, erasure or irregularity (e.g. inaccurate balance in the accounts, absence of supporting documentation).

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

Accounting documents must be kept 10 years from their establishment.

Failure to keep the book inventory shall not be penalized.

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

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Single staff register

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

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

The following additional information shall be entered for each employee :

• Name
• First names
• Nationality
• Date of birth
• Sex
• Employment
• Qualification
• Dates of entry and exit of the establishment
• Type of contract
• If an authorization to hire or terminate employment is required, the date of that authorization or the date of application for authorization
• For foreigner employees, type and serial number of the work authorization document. You must attach a copy of the documents authorizing foreigner workers to engage in paid employment
• For workers made available by a group of employers, the words ‘ made available by a group of employers ’ with the name and address of the latter
• For temporary employees, mention " temporary employee’ with the name and address of the temporary work company
• For young workers holding an apprenticeship or professionalization contract, mention ‘apprentice’ or ‘professionalization contract’

For each trainee, the following information shall be provided:

• Surname and first names
• Start and end date of the training or probationary period

• Name and surnames of the tutor and place of presence of the trainee

The surname and forenames must also be indicated volunteers in civic service.

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

Single document for the assessment of occupational risks (DUERP)

The business that employs employees must hold a DUERP, including identify and analyse 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 event of major adjustments resulting in a change in working conditions or health and safety
• The appearance of additional information concerning the assessment of a risk

The DUERP must be retained 40 years from its elaboration.

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

Record of public health and environmental alerts

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

An alert must include the following information:

• Products and manufacturing processes used or implemented 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 where the whistleblower considers that the products or manufacturing processes used or used in the business for which he works pose a significant risk to public health or the environment.

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

In addition, if the employer does not set up the register and keep it up to date properly, it is also liable to a fine of €10,000. In case of recidivism, he exposes himself to €30,000 fine and 1 year imprisonment.

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

When the business uses between 11 and 50 employees, it must set up a social and economic committee (CSE) register of questions.

Prior to a meeting between the employer and members of the CSE staff delegation, members of the delegation must provide the employer with a note with their application. This note must be sent 2 days workable before the date of the meeting.

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

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

Special Weekly Rest Register

Where a business has employees who are subject to special rest regime, it shall indicate their name and the type of scheme in this register. The day and the fractions of the day chosen for rest must be specified for each employee. We are talking about a special rest plan 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 rest days, the change must be made on the register before the new rest period is put in place.

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

It may indicate this by one of the following means:

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

Register of security controls

A business that has workers or hosts the public in its establishment must keep a register of security checks.

The register must indicate that the security checks have been carried out in the company. It contains all health and safety verification and control documents.

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

In case of bad outfit (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

When the CSE identifies grave and imminent hazards, it must be able to record them in a register provided for in the business.

It shall include the following information:

• Workstations affected by the identified hazard
• Nature and cause of danger
• Names 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 shall be liable to a fine of €10,000. It is applicable as many times as there are workers concerned.

Register of Electrical Installation Audits

When the business receives from the public or when 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.

Verification findings, justifications for works and modifications made shall be recorded in a register.

The register may be kept in paper or electronic form provided that it is identified, numbered and dated at the time of its creation by means of ensuring its authenticity. It can be integrated into the security register or kept separately.