The value-sharing bonus is provided for in the law of August 16, 2022.
Beneficiaries
Employees, temporary workers and civil servants with an employment contract with the company are eligible for the bonus:
- On the date of payment of the bonus
- Either on the date of signature of the DUE (Unilateral Decision), or on the date of filing of the company agreement.
Modulation criteria
The bonus can be adjusted according to :
- Seniority
- Compensation
- Company seniority
- Contractual working hours
- Length of actual presence during the past year (without deduction of absences treated as periods of actual presence)
How to set up
The bonus can be set up by :
- Company or group agreement
- Unilateral decision (after consultation with the CSE)
Payment period
The bonus can be paid from July1, 2022.
There is no time limit on this scheme. The employer can therefore decide to pay it periodically.
Social and tax regime
Social and tax exemptions up to :
- 3000 € / beneficiary and calendar year ;
- 6,000 € / beneficiary and calendar year for employers implementing at the date of payment of the bonus or having concluded a contract for the same financial year as that of payment of the bonus:
- A profit-sharing agreement for employers subject to mandatory profit-sharing obligations
- A profit-sharing agreement for employers not subject to this obligation.
The bonus is subject to :
- CSG/CRDS
- Flat-rate social security contributions for companies with 250 or more employees
A transitional system with additional exemptions from social security contributions, CSG/CRDS and income tax has been set up if the bonus is paid:
- Between 01.07.2022 and 31.12.2023
To employees whose remuneration in the 12 months preceding payment was less than 3 SMIC.
