Chapter IV: Calculation and management of profit-sharing

The allocation of the special profit-sharing reserve between the beneficiaries is calculated in proportion to the salary received, up to a limit of three times the ceiling mentioned in the first paragraph of Article L. 241-3 of the Social Security Code. For the beneficiaries referred to in the second paragraph of article L. 3323-6 of this code and in the third paragraph of article L. 3324-2, the allocation is calculated…

The following are treated as periods of presence, regardless of the method of distribution adopted by the agreement: 1° Periods of maternity leave provided for in Article L. 1225-17, paternity and childcare leave provided for in Article L. 1225-35, adoption leave provided for in Article L. 1225-37 and bereavement leave provided for in Article L. 3142-1-1 ; 2° Periods of suspension of the employment contract as a result of an…

The sums which could not be distributed due to the rules defined in articles L. 3324-5 and L. 3324-6 are immediately distributed among all the employees and, where applicable, the beneficiaries referred to in the second paragraph of article L. 3323-6 and in the third paragraph of article L. 3324-2, to whom sums of less than the individual rights ceiling determined by decree have been paid in application of these…

When a single agreement is concluded within an economic and social unit in application of article L. 3322-2 for undertakings that are not included in the same consolidation or combination of accounts within the meaning of the second paragraph of article L. 3344-1, the sums are distributed among all employees and, where applicable, the beneficiaries referred to in the second paragraph of article L. 3323-6 and the third paragraph of…

The Board of Directors or the Management Board may decide to pay a supplement to the special profit-sharing reserve in respect of the financial year ended, in compliance with the ceilings mentioned in Article L. 3324-5 and in accordance with the allocation procedures provided for by the profit-sharing agreement or by a specific agreement concluded in accordance with the procedures provided for in Article L. 3322-6. If the company has…