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Showing 6291–6300 of 27215 articles for “Art. Décret 2015-981 du 31 juillet 2015”
…may institute, by agreement or by unilateral decision of the employer, in accordance with the procedures set out respectively in I and II of article L. 3312-5, a collective profit-sharing scheme for…
…nt shall conclude an agreement to this effect under the conditions provided for in I of article L. 3312-5. Companies with fewer than fifty employees may opt to apply this scheme by means of a unilater…
The methods for calculating profit-sharing may vary from one establishment or work unit to another. To this end, the profit-sharing agreement may refer to establishment agreements.
To be eligible for the exemptions provided for in articles L. 3315-1 to L. 3315-3, the profit-sharing agreement must have been concluded before the first day of the second half of the calculation peri…
A profit-sharing agreement approved in application ofOrdinance no. 59-126 of 7 January 1959 designed to promote employee involvement in the company may continue to use the distribution criteria based…
The purpose of profit-sharing is to guarantee employees the collective right to share in the company's results. It takes the form of a deferred financial participation, calculated on the basis of the…
In companies subject to income tax, the profit to be deducted, before deduction of the corresponding tax, is equal to the taxable profit for that financial year, less : 1° Normal remuneration for the…
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 f…
…employees, this number and the crossing of the threshold are determined in accordance with the procedures set out in Article L. 130-1 of the Social Security Code.
The company savings plan is a collective savings scheme enabling company employees to participate, with the company's help, in building up a portfolio of securities.
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