French Labour Code
In forceThe salary used as a basis for the proportional distribution of the special profit-sharing reserve is equal to the total earned income, as taken into account for the determination of the basis for contributions defined in article L. 242-1 of the Social Security Code, received by each beneficiary during the financial year in question, without this total exceeding a sum, which is identical for all employees and is set out in the agreement. This sum may not exceed three times the annual ceiling used to determine the maximum amount of social security and family allowance contributions.
For employees of groups of employers who benefit from profit-sharing in their user company, the salary used as a basis for the proportional distribution is the salary mentioned in the last paragraph of article D. 3324-1 . For the beneficiaries mentioned in the second paragraph of Article L. 3323-6 and in the third paragraph of Article L. 3324-2 , the provisions of the first paragraph of Article L. 3324-5 apply.
