Section 1: Conditions for setting up

The company savings plan may be set up at the initiative of the company or by an agreement with the employees, concluded under the conditions provided for in article L. 3322-6, in particular with a view to receiving payments made in application of Titles I and II relating to profit-sharing and employee shareholding in the company’s results.

Where the company has at least one trade union delegate or a social and economic committee, the company savings plan is negotiated under the conditions set out in article L. 3322-6. If, at the end of the negotiations, no agreement has been reached, a statement of disagreement is drawn up in which the respective proposals of the parties and the measures that the employer intends to apply unilaterally are recorded…

When the company savings plan is not established by virtue of an agreement with the employees, the social and economic committee is consulted on the draft regulations of the plan at least fifteen days before they are filed with the administrative authority.

When the agreements provided for in Titles I and II are negotiated, the question of setting up a company savings plan is examined.

Any company may apply a company savings scheme concluded at branch level, provided that the branch agreement has been approved pursuant to 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 articles L. 3332-3 and L. 3332-4. Companies with fewer than fifty employees may opt to apply this scheme by means of a unilateral document…