Value Sharing Law: Which companies are concerned?
From January 1, 2025, the law on "Value Sharing" imposes a new negotiation obligation on companies, aimed at setting up a value sharing Law scheme for certain employers. What you need to know.
From January 1, 2025, the law on "Value Sharing" imposes a new negotiation obligation on companies, aimed at setting up a value sharing Law scheme for certain employers. What you need to know.
The law on value sharing concerns companies that meet the following conditions:
- Between 11 and 49 employees
- Not subject to mandatory profit-sharing
- With a net profit for tax purposes of at least 1% of sales for 3 consecutive years (2022-2024)
Sole proprietorships and joint stock companies (SAPO) are not affected.
These companies will have to choose between :
- profit-sharing (intéressement)
- participation agreement (participation)
- matching contribution to an employee savings plan (company savings plan, group retirement savings plan, etc.);
- payment of a value-sharing bonus. (prime de partage de la valeur)
The obligation comes into force for financial years beginning on or after January 1, 2025.
Source(s) :
URSSAF news: "Value sharing: obligation to negotiate by January 1, 2025" published on November 7, 2024 (French)
Article 5 of law no. 2023-1107 of November 29, 2023, transposing the ANI on the sharing of value within the company. (French)