Chapter IV: Calculation, allocation and distribution of profit-sharing

The salaries to be taken into consideration when calculating the ceiling provided for in the first paragraph of Article L. 3314-8 are the total gross salaries paid to all employees of the company or of one or more establishments, depending on the scope of the company agreement.

Bonuses paid to employees under the profit-sharing agreement and deductible from taxable income pursuant to article L. 3315-1 may result from the distribution, among all the employees of the company or of one or more establishments, depending on the scope of the agreement: 1° Either of a global sum resulting from the profit-sharing method adopted for this company or this establishment or these establishments; 2° Or of sums for which…

When the profit-sharing is distributed in proportion to salaries, the salaries to be taken into account for periods of leave, maternity leave, paternity leave, childcare leave, adoption leave and bereavement leave, as well as periods of suspension following an accident at work or occupational disease and periods of quarantine, are those that the beneficiary would have received had he been present.

With the exception of articles D. 3313-5 to D. 3313-7, the provisions of this Title apply to the profit-sharing supplement provided for in article L. 3314-10 and to the specific distribution agreement to which it may give rise.