Incentive payments may be distributed evenly among beneficiaries, in proportion to the length of time they have been with the company during the financial year, or in proportion to their salaries. The agreement may also combine these different criteria. These criteria may vary according to establishments and work units. To this end, the agreement may refer to establishment agreements.
The following are treated as periods of presence:
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 accident at work or an occupational disease pursuant to Article L. 1226-7;
3° Periods of quarantine within the meaning of 2° of I of article L. 3131-1 of the Public Health Code.