The National Assembly votes the obligation for profitable small businesses to set up a “value sharing” system

The National Assembly voted on Tuesday, June 27, the obligation for profitable small businesses to set up a “value sharing” system, and for those with at least 50 employees making windfall profits to negotiate a redistribution. . These are two of the key measures of a bill examined since Monday, which transposes a “national interprofessional agreement” between four unions (without the CGT) and employers.

This agreement was concluded in February, in a context of high inflation. In particular, it plans to extend the “value sharing” mechanisms to companies with more than 11 employees, whereas today they mainly concern those of medium and large companies. These may be mechanisms for participation, profit-sharing, matching an employee savings plan, or even payment of the so-called “Macron” bonus.

>> Participation, incentive, shareholding… What exactly are we talking about?

An article adopted on Tuesday makes it compulsory for companies with 11 to 49 employees, whose net profit represents at least 1% of turnover for three consecutive years, to set up at least one of the existing “sharing” mechanisms. The measure takes the form of a five-year experiment, starting in 2024. The Assembly also approved a new obligation for companies with at least 50 employees, when they have a union representative and they record a “exceptional increase” of their profits, to enter into negotiations on the sharing of these.