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Showing 6491–6500 of 27311 articles for “Art. Décret n° 2015-981 du 31 juillet 2015”
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.
When the company savings plan is not established by virtue of an agreement with the employees, the social and economic committee is consulted on the draft regulations of the plan at least fifteen days…
Any modulation of the company's contribution can only result from the application of general rules, which may not, under any circumstances, have the effect of making the ratio between the company's pa…
…erved for employees. The sums or securities entered in the participants' accounts, upon their individual decision, must be held until the end of the buy-back operation mentioned in 2°, without the hol…
The meal voucher is a special payment voucher issued by the employer to employees to enable them to pay for all or part of the cost of a meal consumed in a restaurant or purchased from a person or org…
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