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Showing 6291–6300 of 27300 articles for “Art. Décret n° 87-712 du 26 août 1987”
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…
…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…
Any sums paid to beneficiaries under the profit-sharing agreement after the last day of the fifth month following the end of the financial year will be subject to late payment interest equal to 1.33 t…
…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…
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