{"id":8198,"date":"2024-03-21T16:32:55","date_gmt":"2024-03-21T15:32:55","guid":{"rendered":"https:\/\/www.groupe-aplitec.com\/?p=8198"},"modified":"2024-04-12T17:07:51","modified_gmt":"2024-04-12T15:07:51","slug":"value-sharing-law-reform","status":"publish","type":"post","link":"https:\/\/www.groupe-aplitec.com\/en\/human-resources\/value-sharing-law-reform\/","title":{"rendered":"Value Sharing law Reform"},"content":{"rendered":"\n[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;1140px&#8221; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#000000&#8243; link_text_color=&#8221;#000000&#8243; ul_text_color=&#8221;#000000&#8243; ol_text_color=&#8221;#000000&#8243; quote_text_color=&#8221;#000000&#8243; header_2_font=&#8221;Roboto|500|||||||&#8221; header_2_text_color=&#8221;#232323&#8243; header_2_font_size=&#8221;40px&#8221; header_3_text_color=&#8221;#005292&#8243; header_4_text_color=&#8221;#005292&#8243; header_5_text_color=&#8221;#005292&#8243; header_6_text_color=&#8221;#005292&#8243; custom_margin=&#8221;0px||0px||false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<h1><span style=\"color: rgba(0, 0, 0, 0.34);\">Preamble\u00a0<\/span><\/h1>\n<p><span style=\"color: #e09900;\">The law of 29th November 2023 <\/span><span>transposing the ANI (national interprofessional agreement) relating to <\/span><span>value sharing in companies <\/span><span>came into force on 1st December 2023. <\/span><\/p>\n<p><span>This law makes several changes to the existing <\/span><span>employee savings plans and introduces new value sharing schemes, but also brings the value sharing bonus<\/span><span> into employee savings.<\/span><\/p>\n<p><span>It is therefore appropriate to take s<\/span> <span>The single occupational risk assessment documenttock of the new measures applicable since <\/span><span style=\"color: #e09900;\">1st December 2023.<\/span><\/p>\n<h3><sup><\/sup><\/h3>\n<h3><span style=\"font-size: xx-large; color: #000000;\"><strong>1. The main arrangements in terms of participation and profit-sharing\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-size: xx-large; color: #000000;\"><strong><\/strong><\/span><\/p>\n<p><span style=\"font-size: large;\">1.1 Optional and derogatory participation in companies with fewer than 50 employees<\/span><\/p>\n<p><span>Companies with fewer than 50 employees who are not required to set up a participation scheme will be able to set up a <\/span><span><span style=\"color: #e09900;\">participation scheme that is less favourable than the legal scheme: the formula will therefore be less advantageous than the legal scheme<\/span>. <\/span><\/p>\n<p><span>This system can be set up in 2 ways: <\/span><\/p>\n<ul>\n<li><span> <\/span><span style=\"color: #e09900;\">By company agreement<\/span><span>: It should be noted that it is not possible to provide for this mechanism by unilateral decision in the event of failure of negotiations. <\/span><\/li>\n<li><span> <\/span><span style=\"color: #e09900;\">By application of an industry-wide agreement<\/span><span><span style=\"color: #e09900;\">: <\/span>To this end, each branch must open negotiations by 30th June 2024 at the latest in order to make available a standard agreement containing this derogation formula. <\/span><\/li>\n<\/ul>\n<p>Companies already applying a voluntary participation scheme and eligible for this experiment will be able to opt for the less favourable derogation regime by concluding a new participation agreement.<\/p>\n<p>\u00a0<span style=\"font-size: large;\">1.2 Participation in companies that already have a profit-sharing agreement for more than 50 employees<\/span><\/p>\n<p><span>If the threshold of 50 employees is exceeded for 5 consecutive years, companies must set up a participation scheme. <\/span><\/p>\n<p><span>The law abolishes the additional 3-year period for a profit-sharing agreement for companies with a profit-sharing agreement that cross the threshold of 50 employees.<\/span><\/p>\n<p><span><\/span><\/p>\n<p><span style=\"font-size: large;\">1.3 The distribution of profit-sharing <\/span><\/p>\n<p><span>As a reminder, profit-sharing can be distributed evenly, and\/or in proportion to salaries, and\/or in proportion to the length of time you have been there. <\/span><\/p>\n<p><span>From now on, <span style=\"color: #e09900;\">for <\/span><\/span><span style=\"color: #e09900;\">the distribution proportional to wages<\/span><span>, it is possible to set <\/span><span style=\"color: #e09900;\">a minimum wage and\/or a salary ceiling . <\/span><\/p>\n<p><span><\/span><\/p>\n<p><span><\/span><\/p>\n<p><span><\/span><\/p>\n<p><span style=\"font-size: xx-large;\"><strong>2. The main new value sharing schemes\u00a0<\/strong><\/span><\/p>\n<p>\u00a0<span style=\"font-size: large;\">2.1 Value sharing in the event of an exceptional increase in net profit for companies with more than 50 employees<\/span><\/p>\n<p><span>Companies with at least <\/span><span>50 employees, <\/span><span>subject to <\/span><span>compulsory participation, <\/span><span>and with at least <\/span><span>one union delegate <\/span><span>will have to start discussions on the definition and sharing of an exceptional increase in net profit when opening negotiations to implement a profit-sharing or participation scheme. The law only provides for an obligation to negotiate, not to conclude. <\/span><\/p>\n<p><span>Negotiations should focus on two points:<\/span><\/p>\n<ul>\n<li><span> <\/span><span><strong>The definition of an exceptional increase in profit<\/strong><\/span><\/li>\n<\/ul>\n<p><span>This definition must include several criteria such as the size of the company, the sector of activity, the occurrence of one or more operations involving the repurchase of shares in the company followed by their cancellation when the operations were not preceded by the allocation to employees, the profits made in previous years, exceptional events external to the company that occurred before the profit was realized. <\/span><\/p>\n<ul>\n<li><span> <\/span><span><\/span><span><strong>Determining the consequences of such an increase<\/strong><\/span><\/li>\n<\/ul>\n<p><span>It is necessary to agree on the modalities <\/span><span>of value sharing<\/span><span>, which can take two forms: <\/span><\/p>\n<ul>\n<li><span> <\/span><span>Stipulate in advance in the agreement the method of sharing the value that will be implemented in the event of an exceptional increase in profit. <\/span><\/li>\n<li><span> <\/span><span>Provide for the opening of a new negotiation after the recognition of an exceptional increase in profit.<\/span><\/li>\n<\/ul>\n<p><span>This may be a profit-sharing scheme (when none exists), or a profit-sharing or participation supplement, or a contribution to an employee savings plan, or the payment of a Value Sharing Bonus <\/span><span>(PPV in French).<\/span><\/p>\n<p><span>On the other hand, companies that have already set up a profit-sharing or participation agreement that includes a specific clause taking into account windfall profits or those that have set up a profit-sharing scheme on the basis of a calculation formula that is more favourable than the legal formula will not have to launch this discussion. <\/span><\/p>\n<p><span>Companies that already have a profit-sharing or participation agreement will have to enter into negotiations on this <\/span><span>theme of value sharing in <\/span><span>the event of a one-off profit before 30th June 2024.<\/span><\/p>\n<p><span><\/span><\/p>\n<p><span style=\"font-size: large;\">2.2 Experimental scheme for companies with 11 to 50 employees<\/span><\/p>\n<p><span><strong><u>On an experimental basis<\/u><\/strong><\/span><span>, for a <\/span><span style=\"color: #e09900;\">period of 5 years<\/span><span>, companies <\/span><span style=\"color: #e09900;\">with at least 11 employees and fewer than 50 employees<\/span><span> will have to institute a <\/span><span>value sharing <\/span><span>scheme during the following financial year. <\/span><\/p>\n<p><span>This new obligation concerns companies that make a <\/span><span style=\"color: #e09900;\">net tax profit of at least 1% of turnover for 3 consecutive financial years and that are not required to set up the participation. <\/span><\/p>\n<p><span>In practice, the obligation to <\/span><span>set up a value sharing arrangement <\/span><span>will apply to financial years beginning after 31st December 2024, i.e. <\/span><span style=\"color: #e09900;\">from 1st January 2025. <\/span><\/p>\n<p><span>To set <\/span><span>up a value sharing <\/span><span>scheme, companies will have the choice between: <\/span><\/p>\n<ul>\n<li><span> <\/span><span>The legal profit-sharing or participation regime;<\/span><\/li>\n<li><span> <\/span><span>The experimental system of derogatory participation provided for companies with fewer than 50 employees;<\/span><\/li>\n<li><span> <\/span><span>Matching an employee savings plan (PEE, PERCO or PERE-CO);<\/span><\/li>\n<li><span> <\/span><span>The value sharing <\/span><span> <\/span><\/li>\n<\/ul>\n<p><span>Companies already applying one of the four <\/span><span>value sharing schemes <\/span><span>for the financial year in question are not affected by this new scheme.<\/span><\/p>\n<p><span style=\"font-size: large;\">2.3 Creation of the company&#8217;s valuation sharing plan\u00a0<\/span><span><\/span><\/p>\n<p><span>This new optional scheme will make it possible to interest employees in the company&#8217;s valuation, while retaining them given the duration of the sharing plan (3 years). <\/span><\/p>\n<p><span>Employees will benefit from a <\/span><span>company valuation sharing bonus (PPVE in French) <\/span><span>when the value of the company increases over 3 years, compared to the date set by the agreement setting up the scheme. <\/span><\/p>\n<p><span>All companies, regardless of their size, falling within the scope of profit-sharing legislation will be able to decide to set up, by agreement, a PPVE for a period of 3 years. <\/span><\/p>\n<p><span>The scheme will concern all employees of the company with at least 1 year of seniority, but the agreement setting up the PPVE may set a lower seniority condition. <\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: xx-large;\"><strong>3. What&#8217;s new in the Value Sharing Bonus\u00a0<\/strong><\/span><\/p>\n<p><span><em>For more details, please note that a note dedicated to the changes for 2024 of the PPV premium is available on our Aplitec website.<\/em><\/span><\/p>\n<p><span><\/span><\/p>\n<p><span style=\"font-size: large;\">3.1 The possibility of paying two Value Sharing Bonuses per calendar year<\/span><\/p>\n<p><span>The law now allows <\/span><span style=\"color: #e09900;\">two Value Sharing Bonuses (PPV) to be paid<\/span><span> per calendar year up to the exemption ceiling of \u20ac3,000 or \u20ac6,000. The premium(s) may be paid up to once per quarter during the calendar year.<\/span><\/p>\n<p><span><\/span><\/p>\n<p><span style=\"font-size: large;\">3.2 Social security and tax system\u00a0<\/span><span><\/span><\/p>\n<p><span>The social and tax regime of the PPV differs according to the size of the company: <\/span><\/p>\n<ul>\n<li><span> <\/span><span><span style=\"color: #e09900;\">For companies with fewer than 50 employees<\/span><\/span><span><span style=\"color: #e09900;\">: <\/span>the exemption scheme previously applicable is extended until 31st December 2026. <\/span><\/li>\n<li><span style=\"color: #e09900;\">For companies with at least 50 employees<\/span><span>: regardless of the remuneration received by the employees, the PPVs paid will be fully subject to income tax, CSG\/CRDS, payroll tax and social lump sum (except for companies with less than 250 employees where the social lump sum is not due).<\/span><\/li>\n<\/ul>\n<p><span><\/span><\/p>\n<p><span style=\"font-size: large;\">3.3 Tax exemption in the event of allocation to a savings plan<\/span><\/p>\n<p>The law allows employees, who have joined one of the following savings plans, to allocate all or part of their PPV premium to a PEE, PEI, PERCO scheme.<\/p>\n<p>Allocation to a savings plan allows exemption from income tax, up to the limits of \u20ac3,000 or \u20ac6,000 per year and per beneficiary. A decree must be published in order to make this modality effective.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">****<\/p>\n<p style=\"text-align: center;\"><em>This fact sheet contains summarized information that does not cover all possible situations, nor the legal texts applicable in France.<\/em><\/p>\n<p style=\"text-align: center;\"><em>Please contact us for advice tailored to your situation. We cannot be held responsible for any misinterpretation of this factsheet.<\/em><\/p>\n<p style=\"text-align: center;\"><em><\/em><\/p>\n<p style=\"text-align: center;\"><em><\/em><\/p>\n<p style=\"text-align: center;\"><em><\/em><\/p>\n<p><span style=\"color: #0c71c3;\">Contact<\/span><\/p>\n<p><span style=\"color: #e09900;\">Claire APPELGHEM<\/span><\/p>\n<p><em>Head of the HR\/Employment Law Department<\/em><\/p>\n<p><a href=\"mailto:Claire.appelghem@groupe-aplitec.com\">Claire.appelghem@groupe-aplitec.com<\/a><\/p>\n<p><em>01 40 40 38 38<\/em><\/p>\n<p style=\"text-align: center;\"><em><\/em><\/p>\n<p style=\"text-align: center;\"><em><\/em><\/p>\n<p style=\"text-align: center;\"><em><\/em><\/p>\n<p><span><\/span><\/p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/www.groupe-aplitec.com\/wp-content\/uploads\/2024\/03\/2024-Loi-partage-de-la-valeur-ENG.pdf&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;Download&#8221; button_alignment=&#8221;center&#8221; _builder_version=&#8221;4.24.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Preamble\u00a0 The law of 29th November 2023 transposing the ANI (national interprofessional agreement) relating to value sharing in companies came into force on 1st December 2023. This law makes several changes to the existing employee savings plans and introduces new value sharing schemes, but also brings the value sharing bonus into employee savings. It is [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8187,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[58],"tags":[],"class_list":["post-8198","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-human-resources"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Value Sharing law Reform<\/title>\n<meta name=\"description\" content=\"The law of 29th November 2023 transposing the ANI (national interprofessional agreement) relating to value sharing in companies came into force on 1st December 2023.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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