Companies are finding it increasingly difficult to recruit and retain their employees. The profit-sharing agreement, the terms of which were relaxed in 2022, can usefully be part of the HR strategy of SMEs. Walter France experts explain the modalities.
Remember that profit-sharing allows employees to be associated with the company's results. Its implementation requires the conclusion of an agreement between the company and employee representatives.. In 2022, the law of August 16 relaxed certain rules relating to its implementation, the duration and submission of a profit-sharing agreement. As a reminder, the employer had the possibility of implementing, in companies with fewer than 11 employees without a union delegate or CSE (social and economic committee), by unilateral decision, an incentive agreement, on the condition that no profit-sharing agreement is applicable or has been concluded in the company for at least five years before the effective date of its decision. This agreement was to be put in place for a period of between one and three years.. From now on, the implementation of profit-sharing by unilateral decision of the employer is broadened and facilitated in companies with less than 50 employees without a union delegate and CSE or provided with at least one union delegate or a CSE with whom negotiations failed. otherwise, the condition relating to the absence of a profit-sharing agreement concluded in the company for at least five years before the effective date of the unilateral decision of the employer is removed.
The duration of incentive agreements is extended
Profit-sharing can now be implemented by collective agreement or unilateral decision by the employer for a maximum period of five years (instead of three years). If the initial agreement provides for a tacit renewal clause and neither party requests renegotiation, this agreement may be tacitly renewed several times (previously, a profit-sharing agreement could be subject to a single tacit renewal, for a duration equal to the initial duration of the agreement).
The conditions for filing these agreements are relaxed
In order to secure and accelerate the implementation of profit-sharing, three measures apply to agreements filed as of January 1, 2023. A : the dematerialized procedure for drafting and securing exemptions (on the website mon-interessez.urssaf.fr) ; in this case, exemptions are deemed acquired for the duration of the agreement from its filing. Of them : the removal of prior control of the legality of profit-sharing agreements by the departmental employment directorates, Labor and Solidarity, which reduces the duration of the prior check by at least one month. All that will remain is the substantive control carried out by the social contribution recovery bodies.. Three : reduction of the maximum duration of approval of branch profit-sharing agreements, participation or establishing a four-month employee savings plan (instead of six months).
Paternity leave is considered as effective working time
Paternity and childcare leave must now be taken into account when the distribution of profit-sharing is proportional to the length of time spent in the company. SMEs having implemented a profit-sharing agreement are still a minority in France. Business leaders, not only SMEs, but also very small businesses, are interested in studying this possibility. Accountants can provide good advice on this matter to help them in their thinking.
