{"id":8037,"date":"2024-02-23T12:24:23","date_gmt":"2024-02-23T11:24:23","guid":{"rendered":"https:\/\/www.groupe-aplitec.com\/?p=8037"},"modified":"2024-02-23T12:24:23","modified_gmt":"2024-02-23T11:24:23","slug":"sharing-premium-value","status":"publish","type":"post","link":"https:\/\/www.groupe-aplitec.com\/en\/news\/sharing-premium-value\/","title":{"rendered":"Sharing premium Value"},"content":{"rendered":"

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Preamble\u00a0<\/h2>\n

The law of 16 August 2022 “on emergency measures for the protection of purchasing power \u201ccreated<\/span> the value-sharing premium (PPV) <\/span>in place of the former “Macron” bonus or PEPA bonus introduced in 2019 and which ended on 31 March 2022.<\/p>\n

The Value-Sharing Act of 29 November 2023 introduced new measures to extend and improve the system put in place.<\/span><\/p>\n

Let’s take a look at what’s new, as well as the payment methods and the legal regime of the premium in this explanatory note.<\/p>\n

<\/a><\/p>\n

1. Beneficiaries<\/strong><\/span><\/p>\n

1.1 Employers concerned\u00a0<\/strong><\/span><\/p>\n

This applies to employers<\/span> governed by private law, public industrial and commercial establishments, and public administrative establishments when they employ staff governed by private law.<\/p>\n

 <\/p>\n

\u00a01.2 Eligible employees<\/span><\/strong><\/span><\/p>\n

All employees who hold an employment contract on the date of payment of the bonus or on the date of submission of the agreement\u00a0 \/ signature of the unilateral decision to the labour administration <\/span>\u00a0will be eligible for the value-sharing bonus.<\/p>\n

Thus, employees and work-study students are concerned. Temporary workers on assignments (secondment to the user company) are also concerned in the same way as permanent employees of the user company.<\/p>\n

Interns are not concerned.<\/p>\n

 <\/p>\n

<\/strong><\/p>\n

2. Set-up<\/span>\u00a0 \u00a0<\/span><\/strong><\/span><\/p>\n

<\/strong><\/span><\/p>\n

2.1 Formalism<\/strong><\/span><\/p>\n

To set up the bonus, the employer can use a collective agreement<\/span> (company, group) or implement a unilateral decision<\/span>. In the latter case, the CSE must be consulted beforehand if necessary.<\/p>\n

It is the agreement or unilateral decision that will determine the amount of the bonus as well as the remuneration ceiling retained or the conditions for modulating the level of the bonus between employees.<\/p>\n

2.2 Payment terms<\/span><\/strong><\/p>\n

Two value-sharing premiums can now be paid per calendar year, up to the exemption limit<\/span>. <\/span>However, it is still possible to <\/span>pay one of the premiums in several instalments (up to a maximum of once per quarter).<\/p>\n

The premium can be flat or modulated. Thus, the elements of modulation concerning the beneficiaries are as follows:<\/span><\/p>\n