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Article L3324-6 of the French Labour Code

November 7, 2023

The following are treated as periods of presence, regardless of the method of distribution adopted by the agreement: 1° Periods of maternity leave provided for in Article L. 1225-17, paternity and childcare leave provided for in Article L. 1225-35, adoption leave provided for in Article L. 1225-37 and bereavement leave provided for in Article L. 3142-1-1 ; 2° Periods of suspension of the employment contract as a result of an…

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Article L3324-7 of the French Labour Code

November 7, 2023

The sums which could not be distributed due to the rules defined in articles L. 3324-5 and L. 3324-6 are immediately distributed among all the employees and, where applicable, the beneficiaries referred to in the second paragraph of article L. 3323-6 and in the third paragraph of article L. 3324-2, to whom sums of less than the individual rights ceiling determined by decree have been paid in application of these…

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Article L3324-8 of the French Labour Code

November 7, 2023

When a single agreement is concluded within an economic and social unit in application of article L. 3322-2 for undertakings that are not included in the same consolidation or combination of accounts within the meaning of the second paragraph of article L. 3344-1, the sums are distributed among all employees and, where applicable, the beneficiaries referred to in the second paragraph of article L. 3323-6 and the third paragraph of…

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Article L3324-9 of the French Labour Code

November 7, 2023

The Board of Directors or the Management Board may decide to pay a supplement to the special profit-sharing reserve in respect of the financial year ended, in compliance with the ceilings mentioned in Article L. 3324-5 and in accordance with the allocation procedures provided for by the profit-sharing agreement or by a specific agreement concluded in accordance with the procedures provided for in Article L. 3322-6. If the company has…

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Article L3324-10 of the French Labour Code

November 7, 2023

The rights constituted in application of the provisions of this title are negotiable or payable on expiry of a period of five years from the first day of the sixth month following the financial year in respect of which the rights arose, unless the employee requests payment of all or part of the corresponding sums under conditions laid down by decree. The request may be made on the occasion of…

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Article L3324-11 of the French Labour Code

November 7, 2023

Companies may pay directly to employees and, where applicable, to the beneficiaries referred to in the second paragraph of article L. 3323-6 and the third paragraph of article L. 3324-2, the sums due to them when these do not reach an amount set by ministerial decree.

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Article L3324-12 of the French Labour Code

November 7, 2023

When the employee, and where applicable the beneficiary referred to in the second paragraph of Article L. 3323-6 and in the third paragraph of Article L. 3324-2, does not request the payment of all or part of the sums allocated to him under the profit-sharing scheme under the conditions provided for in Article L. 3324-10 or does not decide to allocate them to one of the schemes provided for in…

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Article L3325-1 of the French Labour Code

November 7, 2023

Amounts transferred to the special profit-sharing reserve during the course of a financial year are deductible for the purposes of calculating corporation tax or income tax payable in respect of the financial year during which they are distributed to employees. They are not taken into consideration for the application of labour legislation and are excluded from the basis of assessment for contributions defined inarticle L. 242-1 of the Social Security…

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Article L3325-2 of the French Labour Code

November 7, 2023

Sums allocated in accordance with Article L. 3323-2 are exempt from income tax. Income from sums allocated by way of profit-sharing and used for the same purpose is exempt under the same conditions. They are then subject to the same lock-in period as these sums and are definitively exempt on expiry of the corresponding lock-in period. After expiry of the period of unavailability, the exemption is however maintained for income…

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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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is a Registered Trademark of
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75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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