Article L3322-3 of the French Labour Code
When a company that has entered into a profit-sharing agreement employs at least fifty employees, the obligations set out in this section do not apply until the third financial year after the profit-sharing threshold is crossed, if the agreement is applied continuously during this period. At this date, a profit-sharing agreement may be concluded under the conditions of article L. 3324-2 on a basis of calculation and distribution that is…