Since January 1, 2025, small businesses with 11 to 49 employees must set up at least one value sharing system: a profit-sharing or participation system, the contribution to an employee savings plan or a value sharing bonus (ex-Macron bonus).
This legal obligation is introduced for an experimental period of five years and targets companies achieving a net profit of at least 1% of their turnover for three consecutive years. Are concerned: 1.5 million employees working in 65,000 SMEs for whom company savings are sometimes the only savings. These measures are also widely acclaimed by the people who benefit from them: according to a survey commissioned by Natixis Interentreprises, 82% of the employees questioned say they are satisfied with the value sharing instruments put in place by their company. In addition, 78% of respondents with a company savings plan indicate that they invest through this means.
However, several obstacles remain: according to the consultancy firm Ferway, a third of the companies concerned have never heard of this law… Natixis Interagence notes for its part that 1 in 5 companies do not know how to proceed. The majority of them indicate that they are moving towards the establishment of a value sharing bonus. Particularly flexible, the latter is also exempt from social security contributions, for an amount of up to 6,000 euros per employee.