Section 1: Calculation of profit-sharing.

The methods for calculating profit-sharing may vary from one establishment or work unit to another. To this end, the profit-sharing agreement may refer to establishment agreements.

To qualify for the exemptions provided for in articles L. 3315-1 to L. 3315-3, the collective employee profit-sharing scheme must be of a random nature and result from a calculation formula linked to : 1° Either to the company’s results or performance over the course of a year or a period of lesser duration, expressed as a whole number of months at least equal to three ; 2° Or to…

Profit-sharing for employees of an economic interest group or an employers’ group may take into account the results or performance of the group’s member companies.

To be eligible for the exemptions provided for in articles L. 3315-1 to L. 3315-3, the profit-sharing agreement must have been concluded before the first day of the second half of the calculation period following the date on which it takes effect.