Book III: Employee dividends: incentives, profit-sharing and employee savings schemes

The collective retirement savings plan may receive, at the initiative of the participants, payments of sums from profit-sharing, incentive schemes and other voluntary payments and contributions from companies as provided for in articles L. 3332-11 to L. 3332-13 and L. 3334-10. In addition, if the plan rules so provide, companies may, even in the absence of an employee contribution: 1° Make an initial payment into the plan; 2° Make periodic…

A former employee may continue to make payments into the group retirement savings plan. These payments do not benefit from additional payments made by the company, and the costs of managing them are borne exclusively by the former employee making the payments. These costs are subject to ceilings set by decree. This option is not available to employees who have access to a group retirement savings plan in the new…

The rights registered in the time savings account may be paid into the collective retirement savings plan or contribute to the financing of retirement benefits which are of a collective and compulsory nature determined within the framework of one of the procedures mentioned in article L. 911-1 of the Social Security Code. In the absence of a time savings account in the company, the employee may, within the limit of…

Notwithstanding the provisions of Articles L. 3332-11 to L. 3332-13 and L. 3334-10, sums from profit-sharing which are paid into the collective retirement savings plan may give rise to an additional payment by the company within the limits provided for in these Articles.

The sums coming from a time savings account under the conditions mentioned in 2° of article L. 3152-4, corresponding to an employer contribution and transferred to one or more collective retirement savings plans, are treated in the same way as employer payments to one or more of these plans.