Since July 1, 2022, employers can pay their employees a value sharing bonus exempt from contributions and social security contributions as well as income tax under certain conditions. The amount of this bonus is limited to 3,000 euros per calendar year or 6,000 euros for companies that have implemented a profit-sharing or participation system.. At the end of November 2022, 1,687 Reunion companies had paid 14,7 million euros value sharing bonus (or 0,6% of the total amount paid throughout France), announces Iédom. 19,212 employees received this bonus, for an average amount of 758 euros per employee, compared to 721 euros at national level.