Chapter III: Content and arrangements for agreements

Within six months of the end of each financial year, the employer submits a report to the social and economic committee or to any specialised committee set up by this committee. This report includes in particular: 1° The elements used to calculate the amount of the special employee profit-sharing reserve for the past financial year; 2° Precise information on the management and use of the sums allocated to this reserve.

When the Social and Economic Committee is called upon to meet to examine the report relating to the profit-sharing agreement, the issues thus examined are the subject of separate meetings or of a special mention on its agenda. The Committee may be assisted by the Chartered Accountant provided for in article L. 2325-35.

Where there is no social and economic committee, the report on the profit-sharing agreement is sent to each employee present in the company at the end of the six-month period following the end of the financial year.

The amount allocated to an employee under the profit-sharing agreement is recorded on a separate sheet from the pay slip. This sheet mentions : 1° The total amount of the special profit-sharing reserve for the past financial year; 2° The amount of rights allocated to the person concerned; 3° The deduction made in respect of the general social contribution and the contribution to the reimbursement of the social debt; 4°…

All employees are informed of the amounts and values they hold in respect of profit-sharing within six months of the end of each financial year.

When the profit-sharing agreement has been set up after employees likely to benefit from it have left the company, or when the calculation and distribution of the special profit-sharing reserve takes place after such a departure, the sheet and note provided for in Article D. 3323-16 are also sent to these beneficiaries to inform them of their rights.