D. n°2024-644, 29 juin 2024

Decree no. 2024-644 of 29 June 2024 (hereinafter the “Decree”) sets out a number of terms and conditions for the application of Law no. 2023-1107 of 29 November 2023 (hereinafter the “Law”) transposing the national inter-professional agreement on the sharing of value within the company.

The decree specifies :

– the deadline and procedures for informing employees and allocating the value-sharing bonus (PPV), and sums from the company value-sharing plan newly created by the law (1),
– obligations to inform employees about the possibility of paying advances in respect of profit-sharing and incentive schemes (2),
– higher ceilings for unilateral employer contributions to company savings plans (3),
– taking account of paternity and childcare leave in the allocation of profit-sharing (4).
– the labels of employee savings funds that may be presented in order to comply with the obligation to present at least one labelled fund that takes account of extra-financial criteria (5).

1. Procedures for informing and allocating the value-sharing bonus and sums due under a company value-sharing plan

The law has made it possible for employees to invest the PPV in a company savings plan (PEE) or a retirement savings plan (PERCO or PER-Entreprise).

The decree stipulates that employees must submit a request to invest the sums allocated under the PPV in one of these plans within fifteen days. This period runs from receipt of the document informing them of the amount allocated to them, which they may request to be paid immediately or invested in a PEE or retirement savings plan.

For each sum paid into the PPV, the companies concerned must provide employees with a sheet separate from the pay slip containing a certain amount of information.

Unless the employee objects, this form may be provided electronically, under conditions that guarantee the integrity of the data.

The same procedures and deadlines apply to the allocation of the bonus under the company’s profit-sharing plan.

2. Periodic advance payments from profit-sharing funds

The law provides a framework for the payment of these advances and the decree sets out the terms and conditions.

The employer must inform the employees of the possibility of receiving these payments and of the period of time they have to give their agreement. In the absence of stipulations on this point in the agreement, this period is fifteen days from receipt of a registered letter with acknowledgement of receipt from the employer informing them of this possibility.

Advances granted must be accompanied by an information sheet separate from the pay slip, containing certain compulsory information.

3. Increase in ceilings for unilateral employer contributions to PEE, PERCO and PERECOL schemes

The ceiling on unilateral payments by employers to company savings schemes (PEE) has been raised, even where there is no employee contribution. Currently corresponding to a maximum of 2% of the PASS, this ceiling has been raised to the level of the exemption ceiling for the value-sharing bonus (€3,000 or €6,000), when the payment is intended for the acquisition of company shares.

The ceiling for unilateral employer contributions to collective pension savings plans (PERCO) and collective company pension savings plans (PERECOL) has also been raised by the same amount.

4. Paternity and childcare leave taken into account for the allocation of profit-sharing

Lastly, the decree specifies that paternity leave and childcare leave are now taken into account in the allocation of profit-sharing, if the latter is proportional to salaries.

5. Labels that take account of extra-financial criteria

Since1 July 2024, companies have been obliged to offer, via the rules of their PEE or PER, the acquisition of units in funds invested in socially responsible companies, but also in at least one fund labelled as financing the energy and ecological transition or socially responsible investment.

The decree sets out the list of labels applicable to these funds.


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