Value sharing (employee profit-sharing)
Schemes giving employees a share in company results: statutory profit-sharing (mandatory from 50 employees), incentive schemes, the value-sharing bonus and employer contributions to employee savings plans. Since 1 January 2025, the French Act of 29 November 2023 requires, on an experimental basis, companies with 11 to 49 employees and net profit of at least 1% of turnover for three consecutive years to set one up.
Reference source: www.legifrance.gouv.fr
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