From 1er January 2025, a value sharing is becoming compulsory in certain companies. Companies have the’obligation to pay a bonus, The aim is to give employees a share in the profits made by the company. This involves setting up an agreement to define the calculation terms, duration and conditions.
Until now, value sharing has been optional for companies with fewer than 50 employees. Law no. 2023-1107 of 29 November 2023 obliges small and medium-sized businesses to set up a value-sharing scheme.
Who is affected?
From 1er January 2025, This concerns companies:
- operating under the legal form of company,
- with a workforce of between 11 and 49 employees
- carrying out a net taxable profit at least equal to 1% of revenue for 3 consecutive years
They will have to set up a value-sharing scheme for a period of 5 years.
To find out whether this obligation applies to you, please contact your accountant.
What are the schemes?
There are various value-sharing schemes. Below is a list of the schemes and their terms and conditions:
Voluntary participation
- Fixed-term agreement to be drawn up with employees or the works council
- Collective ceiling to be respected
- Individual ceiling
- Exemption from social security contributions
- To be set up before the last day of financial year N+1
Incentives
- 3-year agreement to be drawn up with the employees or the CSE (if the company does not have a CSE and is not covered by a branch agreement, the employer may take a unilateral decision).
- Collective ceiling to be respected
- Individual ceiling
- Exemption from social security contributions
- To be implemented before the end of the 1era half of the 1era calculation period (Example: Before June 2025 for the year 2025)
Top-up
- Signing up to a company savings plan or pension scheme, or joining an inter-company scheme
- No collective ceiling to comply with
- Individual ceiling
- Exemption from social security contributions
- To be implemented before the end of the calendar year
Value-sharing bonus
- Agreement with employees or unilateral decision by the employer
- No collective ceiling to comply with
- Individual ceiling
- Exemption from social security contributions
- To be implemented before the end of the calendar year
How do you set it up?
For each scheme, a document concluding the sharing of the value is compulsory, whatever the nature of the agreement. Employees must be informed in advance. Each company may have its own particularities. The choice of scheme will depend on your company and its configuration. It is possible to combine different schemes.
Please note that the payment of a value-sharing bonus cannot under any circumstances replace remuneration.
