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Showing 6271–6280 of 27215 articles for “Art. Décret 2015-981 du 31 juillet 2015”
…ancial 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 o…
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. Th…
When the agreements provided for in Titles I and II are negotiated, the question of setting up a company savings plan is examined.
The annual payments made by an employee or a person referred to in Article L. 3332-2 to the company savings plans in which he participates may not exceed one quarter of his annual remuneration or his…
…allocation may be uniform, proportional to the length of time employees have been with the company during the financial year, proportional to salaries, or a combination of these criteria.
In accordance withArticle 81 of the French General Tax Code, when the employer contributes to the acquisition of the shares by the beneficiary employee, the resulting additional remuneration for the e…
…paid at the same time as the principal and benefits from the exemption provided for in articles L. 3315-1 to L. 3315-3. When the formula for calculating the profit-sharing is based on a period of less…
…year, capped at the level of the highest salary paid in the company, and within the limits of individual allocation ceilings determined by decree. However, the profit-sharing agreement may decide that…
…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.
…and the calculation of added value provided for in 4° of Article L. 3324-1 are settled by the procedures stipulated by the profit-sharing agreements. Failing this, they shall be referred to the court…
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