Book III: Employee dividends: incentives, profit-sharing and employee savings schemes

The ceiling provided for in Article L. 3332-11 is set at 8% of the annual amount of the ceiling provided for in Article L. 241-3 of the Social Security Code.

The employer’s unilateral payment for the acquisition of shares or investment certificates issued by the company benefits all members who satisfy the seniority conditions, if any, set out in the plan regulations. The total amount of this payment may not exceed 2% of the annual ceiling provided for in the first paragraph of article L. 241-3 of the Social Security Code. This payment is taken into account to assess compliance…

The sharing agreement referred to in article L. 23-11-2 of the French Commercial Code may jointly adopt the different methods for distributing the unilateral employer contribution provided for in article L. 23-11-3 of the same code, in compliance with the ceiling determined in 2° of article L. 3332-11.

A company savings plan may receive, at the initiative of the participants, payments of sums from profit-sharing, voluntary payments and company contributions as provided for in article L. 3332-11. The rules of the company savings plan may stipulate a minimum amount per investment vehicle for each voluntary payment made by participants. However, this may not exceed a sum set by joint order of the ministers responsible for the economy and…

The annual payments made by a beneficiary mentioned in the last paragraph of article L. 3332-2 to the employee savings plans in which he participates may not exceed one quarter of his professional income taxed for income tax purposes for the previous year.

The sums paid by members to a company savings plan, the additional sums paid by the company, the sums allocated by way of profit-sharing and allocated voluntarily by employees to this savings plan as well as the sums allocated to employees by way of profit-sharing and allocated to the implementation of this plan are, within a period of fifteen days from their payment by the member or from the date…