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Corporate value-sharing schemes simplified and generalized

Published on December 13, 2023 by Pierre Belhache - 4 mins reading time
SMALL BUSINESSES Companies Tax

The law on the sharing of value within the company, transposing the ANI signed in February 2023 by the social partners, has been published in the Journal Officiel. It aims to facilitate, simplify and generalize value-sharing schemes, and to develop employee shareholding.

Value-sharing bonus evolves

The law of November 29, 2023 introduces several changes to the value-sharing bonus (formerly known as the "Macron bonus"). The bonus may now be distributed twice a year, up to the exemption ceiling (3,000 euros or 6,000 euros a year if the employer has set up or has agreed a profit-sharing scheme).

In companies with fewer than 50 employees, the bonus is maintained for employees earning less than three SMICs in the year preceding payment. The exemption from tax, social security contributions and income tax is extended until December 31, 2026.

This measure was criticized by the CFTC, which, in a press release, warned " that value-sharing schemes are not sufficient in the face of employees' loss of purchasing power, and are in no way a substitute for wages ".

 

 

Creation of a plan for sharing the company's added value

Another new feature of the value-sharing law is the creation of a company value-sharing plan, under which employees with more than one year's service will benefit from a specific bonus. This bonus can be paid if the company's value has increased in the space of 3 years. Paid directly from the company's pro account into an employee savings plan, the bonus is exempt from social security contributions for the first few years.

Companies with more than 11 employees subject to a value-sharing scheme

The text introduces a new obligation for companies with between 11 and 49 employees: the introduction of a value-sharing scheme (profit-sharing, incentive or value-sharing bonus).

Thus, on an experimental basis, as from January 1, 2025, these companies will be required to comply with this obligation, provided they can demonstrate a net taxable profit of at least 1% of sales for three consecutive years.

Better sharing of windfall profits

Companies with at least 50 employees will have to take account of the exceptional increase in their profits when sharing value. The exceptional nature of the profit will be defined in negotiations before June 2024.

Other measures introduced by the Value Sharing Act include the obligation to include in employee savings plans a vehicle that meets criteria for financing the energy and ecological transition or socially responsible investment.