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Wage Savings
Value sharing: what obligations?
Publié le 26 mars 2025 - Directorate for Legal and Administrative Information (Prime Minister)
For Payroll Savings Week, Entrepreneur.Service-Public.fr introduces you to the key provisions for value-sharing arrangements.
March 24-28, 2025 is held on March 9e Wage Savings Week edition. Its aim is to promote wage savings schemes among employees and employers. Thus, the dedicated site payroll savings-france.fr lists the many events and documents related to the topic.
Wage savings are a set of arrangements (profit-sharing, participation, wage savings plans) enabling each employee to receive a premium linked to the performance of the company.
It is an opportunity:
- for the company to retain its employees and increase its attractiveness;
- for the employee to improve his purchasing power and his savings.
Remember that since the 1ster january 2025, companies counting between 11 and 49 employees are encouraged to establish value-sharing arrangements.
On an experimental basis, these companies should set up a participation plan, a payroll savings plan or pay the value-sharing bonus.
Only companies earning a net profit for tax purposes of at least 1 % of turnover for three consecutive financial years are covered by this obligation.
In addition, the companies with less than 50 employees may, by means of a participation agreement, implement a participation regime by negotiating, by branch or company agreement, formulae which derogate from the legal formula for participation of those companies. This possibility is also implemented on an experimental basis.