{"id":9398,"date":"2025-04-29T14:46:35","date_gmt":"2025-04-29T12:46:35","guid":{"rendered":"https:\/\/www.groupe-aplitec.com\/?p=9398"},"modified":"2025-04-29T14:47:14","modified_gmt":"2025-04-29T12:47:14","slug":"profit-sharing-2","status":"publish","type":"post","link":"https:\/\/www.groupe-aplitec.com\/en\/human-resources\/profit-sharing-2\/","title":{"rendered":"Profit-Sharing"},"content":{"rendered":"

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Preamble<\/h2>\n

Profit-sharing is an optional scheme that consists of paying each employee a bonus linked to the company’s performance or results<\/strong>.<\/p>\n

A real tool for employee remuneration and retention, profit-sharing offers a very advantageous tax and social framework for both the employer and the employee.<\/p>\n

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

The implementation of profit-sharing is optional <\/strong>regardless of the number of employees in the company, its nature or its legal form.<\/p>\n

The profit-sharing scheme must be of a collective nature<\/strong>, i.e. all employees included in the scope of a profit-sharing agreement must be able to benefit from it. Only a condition of seniority<\/span> is provided for (3 months maximum).<\/p>\n

In companies with fewer than 250 employees that usually employ at least 1 employee (even part-time) in addition to the manager himself, managers may be eligible for profit-sharing<\/strong>.<\/p>\n

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2. Setting up<\/strong><\/span><\/span><\/p>\n

2.1 The profit-sharing agreement<\/strong><\/span><\/p>\n

The implementation of profit-sharing is done by means of a collective agreement. <\/strong><\/p>\n

The profit-sharing agreement is concluded for a period of 1 to 5 years <\/strong>and can be tacitly renewable.<\/p>\n

The deadline for conclusion is the last day of the first half of the calculation period following the date on which it takes effect, under penalty of sanction.<\/p>\n

As an exception, companies with fewer than 11 employees, without a <\/strong>union delegate or elected member of the CSE, may set up a profit-sharing scheme by unilateral decision<\/span> for a period of between 1 and 5 years. This possibility of setting up a profit-sharing scheme by unilateral decision<\/span> of the employer has been extended to companies with fewer than 50 employees <\/strong>under certain conditions.<\/p>\n

2.2 Filing and checking agreements<\/strong><\/span><\/p>\n

The profit-sharing agreement must be submitted on the T\u00e9l\u00e9Accords platform within 15 days <\/strong>of the deadline for conclusion.<\/p>\n

A system for securing the tax and social security exemptions attached to sums paid in respect of employee savings schemes is exercised on the basis of an audit by the administration.<\/p>\n

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3. Calculation of profit-sharing<\/strong><\/span><\/p>\n

3.1 The profit-sharing bonus<\/strong><\/span><\/p>\n

The profit-sharing scheme must be random <\/strong>and must be the result of a free calculation formula, included in the agreement, but linked to the company’s results and\/or performance<\/strong>. The calculation formula can be supplemented by a multi-year objective.<\/p>\n

The distribution of the profit-sharing bonus can be:<\/p>\n