{"id":4563,"date":"2024-09-30T15:18:02","date_gmt":"2024-09-30T15:18:02","guid":{"rendered":"https:\/\/novalliance.fr\/?p=4563"},"modified":"2024-09-30T15:18:03","modified_gmt":"2024-09-30T15:18:03","slug":"value-sharing-what-obligations-in-2025","status":"publish","type":"post","link":"https:\/\/novalliance.fr\/en\/partage-de-la-valeur-quelles-obligations-en-2025\/","title":{"rendered":"Value sharing: what obligations in 2025?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">From 1<sup>er<\/sup> January 2025, a <strong>value sharing<\/strong> is becoming compulsory in certain companies. Companies have the\u2019<strong>obligation to pay a bonus<\/strong>, The aim is to give employees a share in the profits made by the company. This involves<strong> setting up an agreement <\/strong>to define the calculation terms, duration and conditions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Until now, value sharing has been optional for companies with fewer than 50 employees. <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048480565\">Law no. 2023-1107 of 29 November 2023<\/a> obliges<strong> small and medium-sized businesses to set up a value-sharing scheme. \u00a0<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who is affected?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">From <strong>1<sup>er<\/sup> January 2025<\/strong>, This concerns companies:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>operating under the legal form of <strong>company<\/strong>,<\/li>\n\n\n\n<li>with a workforce of <strong>between 11 and 49 employees<\/strong><\/li>\n\n\n\n<li>carrying out a <strong>net taxable profit at least equal to 1% of revenue<\/strong> for 3 consecutive years<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">They will have to set up a value-sharing scheme for a period of <strong>5 years<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>To find out whether this obligation applies to you, please contact your accountant.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What are the schemes?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are various value-sharing schemes. Below is a list of the schemes and their terms and conditions:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em>Voluntary participation\u00a0<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fixed-term agreement to be drawn up with employees or the works council<\/li>\n\n\n\n<li>Collective ceiling to be respected<\/li>\n\n\n\n<li>Individual ceiling<\/li>\n\n\n\n<li>Exemption from social security contributions<\/li>\n\n\n\n<li>To be set up before the last day of financial year N+1<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><em>Incentives<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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).<\/li>\n\n\n\n<li>Collective ceiling to be respected<\/li>\n\n\n\n<li>Individual ceiling<\/li>\n\n\n\n<li>Exemption from social security contributions<\/li>\n\n\n\n<li>To be implemented before the end of the 1<sup>era<\/sup> half of the 1<sup>era<\/sup> calculation period (Example: Before June 2025 for the year 2025)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><em>Top-up<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Signing up to a company savings plan or pension scheme, or joining an inter-company scheme<\/li>\n\n\n\n<li>No collective ceiling to comply with<\/li>\n\n\n\n<li>Individual ceiling<\/li>\n\n\n\n<li>Exemption from social security contributions<\/li>\n\n\n\n<li>To be implemented before the end of the calendar year<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><em>Value-sharing bonus\u00a0<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Agreement with employees or unilateral decision by the employer<\/li>\n\n\n\n<li>No collective ceiling to comply with<\/li>\n\n\n\n<li>Individual ceiling<\/li>\n\n\n\n<li>Exemption from social security contributions<\/li>\n\n\n\n<li>To be implemented before the end of the calendar year<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How do you set it up?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Please note that the payment of a value-sharing bonus cannot under any circumstances replace remuneration.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/novalliance.fr\/en\/contact-us\/\">Novalliance Expertise Comptable can help you do just that!<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A partir du 1er janvier 2025, un dispositif de partage de la valeur devient obligatoire dans certaines entreprises. Les entreprises ont l\u2019obligation de verser une prime, sous diverses formes, \u00e0 ses salari\u00e9s dans le but de les faire participer aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s. Cela implique la mise en place d\u2019un accord pour d\u00e9finir les modalit\u00e9s de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4565,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[811,813],"class_list":["post-4563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite-sociale","tag-partage","tag-valeur"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Partage de la valeur : quelles obligations en 2025? - novalliance.fr<\/title>\n<meta name=\"description\" content=\"A partir du 1er janvier 2025, un dispositif de partage de la valeur devient obligatoire dans certaines entreprises. Les entreprises ont l\u2019obligation de verser une prime, sous diverses formes, \u00e0 ses salari\u00e9s dans le but de les faire participer aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s. Cela implique la mise en place d\u2019un accord pour d\u00e9finir les modalit\u00e9s de calcul, la dur\u00e9e et les conditions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novalliance.fr\/en\/value-sharing-what-obligations-in-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Partage de la valeur : quelles obligations en 2025? - novalliance.fr\" \/>\n<meta property=\"og:description\" content=\"A partir du 1er janvier 2025, un dispositif de partage de la valeur devient obligatoire dans certaines entreprises. Les entreprises ont l\u2019obligation de verser une prime, sous diverses formes, \u00e0 ses salari\u00e9s dans le but de les faire participer aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s. 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