Some employees were not entitled to this bonus until now, but an experiment should be implemented from January 1, 2025 to reach more employees.
In France, many companies are required to offer their employees a collective savings system allowing them to receive a bonus linked to the results and performance of the company for which they work. Each employee can thus receive money, separate from salary, or a share of the profits made. This system lists numerous schemes commonly called participation, profit-sharing or employee savings plans. But until now, only employees of companies with more than 50 people could benefit from it. A significant point which should change very soon.
You will have understood that when a company with at least 50 employees makes profits, it must redistribute part of it to its workforce. From January 1, 2025, this obligation will also concern structures with more than 11 employees. To be able to benefit from this value sharing system, it is however important to respect certain conditions linked to the company’s results. This novelty, which should see the light of day in 2025, is an experiment launched for 5 years according to the law of November 29, 2023. The objective being to democratize this system of sharing value for very small, small and medium-sized businesses.
So, if you are part of a company that employs between 11 and 49 employees, it will have the obligation to share its profits with you. But be careful all the same, it will have to meet several conditions. The most important criterion is that your structure must have achieved a net tax profit equal to or greater than 1% of its turnover, during the last 3 financial years, that is to say from 2022 to 2024. Also and obviously, your company must not already be covered by a profit-sharing or participation agreement.
But how will your company distribute part of its profits? Quite simply by setting up, according to your preferences, a value sharing bonus, a profit-sharing agreement, a participation agreement or even by adding a salary savings plan. Please also note that this bonus is exempt from contributions and social contributions up to 3,000 euros. This is good news!