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Article L3313-1 of the French Labour Code

The profit-sharing agreement establishes a system for informing employees and verifying how the agreement is implemented. In particular, it includes a preamble setting out the reasons for the agreement as well as the reasons for the choice of methods for calculating the profit-sharing scheme and the criteria for distributing its proceeds.

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Article L3313-2 of the French Labour Code

The profit-sharing agreement defines in particular: 1° The period for which it is concluded ; 2° The establishments concerned; 3° The profit-sharing arrangements adopted; 4° The methods for calculating the profit-sharing and the criteria for distributing its proceeds in accordance with the provisions of articles L. 3314-1 to L. 3314-7; 5° The payment dates; 6° The conditions under which the social and economic committee or a specialised committee set up…

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