Introduction of profit-sharing by unilateral decision within the company

A decree dated December 26, 2022 provides for the possibility for certain companies to use profit-sharing by unilateral decision of the employer. The TéléAccords digital platform simplifies the process.

An optional employee savings scheme

Profit-sharing is an employee savings plan that enables employees to receive a bonus in proportion to their company's results or performance.

All companies, whatever their legal form, number of employees or field of activity, are eligible for this scheme. However, its implementation remains optional.

Setting up profit-sharing schemes

Profit-sharing can be set up through a collective agreement between the employer and employees. It can be concluded by :

  • collective bargaining agreement
  • agreement between the employer and representatives of representative trade unions
  • agreement within the social and economic committee (CSE)
  • referendum adopted by a 2/3 majority of employees

Companies with fewer than 50 employees wishing to set up a profit-sharing agreement corresponding to that of their professional branch may do so by simple unilateral decision of the head of the company, provided that the branch agreement proposes a single model without option.

In all cases, the profit-sharing agreement must include a certain amount of information:

  • reasons for the agreement
  • the reasons for the choice of profit-sharing calculation methods
  • arrangements for informing staff and checking how the agreement is being implemented
  • the period for which it is concluded
  • the establishments concerned
  • the procedures in place for settling any disputes arising in connection with its application or revision

What steps do I need to take?

Profit-sharing can be set up very simply using the model profit-sharing agreement proposed by the Ministry of the Economy and Finance and the Ministry of Labor. This document sets out the clauses to be included in the profit-sharing agreement. The choice of calculation formula and distribution methods must be defined by the social partners.

To facilitate the implementation of a profit-sharing agreement, and to ensure that it is adapted to the company's sector of activity, the company can also use the profit-sharing agreement of its professional branch.

For companies whose profit-sharing agreement has been set up simply by unilateral decision of the employer, the list of supporting documents to be sent via the TéléAccords platform the service for filing company collective agreements has recently been updated by a decree dated December 28, 2022. The text specifies that in companies with neither a CSE nor a trade union delegate, the employer must send a certificate stating that no trade union delegate has been appointed. In companies with at least 11 employees, the employer must provide a procès-verbal de carence less than 4 years old.

Once concluded, the profit-sharing agreement lasts between 1 and 3 years. At the end of this period, it can be tacitly renewed by signing a new unilateral decision.