Where the company has at least one trade union delegate or a social and economic committee, the company savings plan is negotiated under the conditions set out in article L. 3322-6. If, at the end of the negotiations, no agreement has been reached, a statement of disagreement is drawn up in which the respective proposals of the parties and the measures that the employer intends to apply unilaterally are recorded in their final state.
However, these provisions do not apply to the modification of company savings plans set up at the initiative of the company before the date of publication of law no. 2004-804 of 9 August 2004 to support consumption and investment.