Any company may apply an inter-company savings scheme concluded at branch level, provided that the branch agreement has been approved in application of article L. 3345-4.
Companies wishing to apply the approved branch agreement must conclude an agreement to this effect under the conditions set out in article L. 3333-2.
Undertakings with fewer than fifty employees may opt to apply this scheme by means of a unilateral document signed by the employer, under the conditions provided for in Article L. 2232-10-1, if the branch agreement provides for this possibility and proposes, in the form of a standard agreement indicating the various choices left to the employer, specific stipulations for these undertakings.
The last two paragraphs of article L. 3332-6-1 are applicable to the inter-company savings plan.