Concrètement, il s’agit des sommes perçues dans le cadre d’une activité professionnelle exercée par une personne physique placée dans un état de subordination vis-à-vis de son employeur.
Specifically, these are the sums received as part of a professional activity performed by a natural person in a state vis-à-vis his employer subordination.
In practical terms, it is of the sums collected in the framework of a professional activity carried out by a person placed in a state of subordination vis-to-vis his employer.