2023-04-28 14:00:04
“We will respect the compromise reached”, declared Elisabeth Borne at the Renaissance Party Convention on February 20. The Prime Minister made a commitment to transcribe in a manner “faithful and total”the agreement on the sharing of value in business concluded between employers’ unions ten days earlier. It will soon be done: the bill will be presented to the Council of Ministers at the end of May, for a passage in parliament this summer, the government announced this Friday, April 28.
The text aims to facilitate the development of mechanisms for sharing value in companies and to strengthen employee share ownership. The text reinforces the already existing systems (profit-sharing, participation, value-sharing bonus). In accordance with the agreement reached between unions and employers, the project to create an employee dividend, Emmanuel Macron’s campaign promise, has been buried.
The “Macron bonus” made permanent
The main provisions of the compromise reached by the social partners are found in the bill. From 2025, profitable companies with 11 to 50 employees – more precisely, whose net profit is at least equal to 1% of turnover for three consecutive years – will be required to set up a sharing mechanism value.
The text also perpetuates the “Macron bonus”, which has become a “value sharing bonus”, which can be paid twice a year instead of once. The maximum amount remains set at €3,000, or €6,000 if an agreement is signed. The system is favorable to companies with fewer than 50 employees, who will continue to be exempt from certain social contributions on the sums paid for three years.
Negotiation in the event of exceptional profit
Last notable change provided for by the interprofessional agreement and the bill: companies with more than 50 employees which record an exceptional profit will be required to open new negotiations.
A provision whose effects should be limited, because it is up to the employer to define the threshold from which the benefit is exceptional, as required by the compromise found between the social partners.
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