Chapter III: Inter-company savings plan

The provisions relating to payments, the composition and management of the company savings plan set out in articles R. 3332-8 to R. 3332-14, then articles R. 3332-16 to R. 3332-18 as well as those relating to the unavailability of sums and the social and tax regime set out in articles R. 3332-28 to R. 3332-32, apply to the inter-company savings plan.

The inter-company savings plan may collect sums arising either from profit-sharing provided for by agreement or set up in accordance with the second paragraph of article L. 3323-6, or from the agreement setting up the plan.

In the event of voluntary profit-sharing under the conditions of article L. 3323-6, the agreement establishing the inter-company savings plan specifies the formula for calculating the special profit-sharing reserve. If the agreement has not adopted the formula provided for in articles L. 3324-1 and L. 3324-3, it shall include, in accordance with article L. 3324-2, the equivalence of benefits clause and one of the four ceilings provided for in the…

The rules of the inter-company savings plan specify the terms and conditions of the company contribution, which may not be less than the cost of account management. In the event of liquidation of the company, account management fees due after the liquidation will be charged to the participants.

The agreement establishing the inter-company savings plan designates the companies or establishments responsible for keeping the register referred to in article R. 3332-14.

The amendment to the rules of an inter-company savings plan set up between several individual employers, concluded in accordance with the provisions of the second and third paragraphs of article L. 3333-7, is filed with the departmental directorate for employment, work and solidarity with which the plan rules were filed in accordance with the provisions of article R. 3332-4.