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Showing 6461–6470 of 27311 articles for “Art. Décret n° 2015-981 du 31 juillet 2015”
…g the choice of allocation of their savings, as well as the amount of their securities estimated at 31 December of the previous year. A decree determines the information that must be included in this…
The company's contribution may not replace any of the remuneration elements, such as those taken into account to determine the basis of contributions defined inarticle L. 242-1 of the Social Security…
…eneral Tax Code. The present title is applicable to this scheme, with the exception of articles L. 3312-6 and L. 3314-7 of the present code.
Profit-sharing for employees of an economic interest group or an employers' group may take into account the results or performance of the group's member companies.
Companies that are not obliged to implement a profit-sharing scheme may, by means of a profit-sharing agreement, voluntarily submit to the provisions of this Title.The heads of these companies or, in…
…ns of this Title apply to private-law employers and their employees. They also apply to 1° Public industrial and commercial establishments ; 2° Public administrative establishments when they employ st…
…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…
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