© - ATH all rights reserved - Edition 2024 52 EMPLOYER’S GUIDE 2024 VALUE-SHARING BONUS 25 What you need to know : To improve purchasing power, the law allows employers to pay a « Value- sharing bonus » to all employees. Subject to some conditions, this bonus qualifies for preferential social security and tax treatment. IMPLEMENTATION The value-sharing bonus is optional for employers. It may be implemented either : • B y a company or group agreement entered into under the arrangements applicable to voluntary profit-sharing plans. • Further to a unilateral decision after consulting the Social and Economic Committee (if one exists). The company chooses the most suitable implementation method for it. A company agreement does not take priority over a unilateral decision. The value-sharing bonus is a longterm mechanism, which may be implemented every year, but subject to no obligation for the employer. Since 1 December 2023, it is possible to allocate 2 PPVs in respect of a same calendar year. The amount, beneficiaries, allocation and modulation requirements may be different between the first and second PPVs. An agreement or unilateral decision must be made for each PPV. Ask us, special care should be paid to the term of the agreement or the unilateral decision. EMPLOYERS AND EMPLOYEES CONCERNED Any company may implement the value-sharing bonus : employers in the private sector, administrative or industrial and commercial institutions in the public sector, employment support and services structures for disabled people. The value-sharing bonus is available to all employees who have an employment contract with the company on the payment date of the bonus, filing date of the agreement or signature date of the unilateral decision implementing the bonus (option to be specified in the agreement or unilateral decision). All employees are concerned. There is no salary requirement. However, the employer may pay the bonus only to employees whose salary does not exceed a cap set by the agreement or unilateral decision. Ask us, Temporary workers are eligible for the bonus implemented in the user company for its own employees. AMOUNT OF THE VALUE-SHARING BONUS The amount of the bonus is set freely by the agreement or unilateral decision. It may be lower or higher than the bonus exemption caps. The amount of the bonus may vary according to the following criteria : salary, classification level, length of service in the company, effective duration of presence during the previous year, working time under a part-time employment contract. The criteria relating to remuneration, duration of actual presence and duration of work provided for in the contract are assessed over the 12-month period prior to the bonus payment. The criteria of the classification level and length of service are assessed when the bonus is paid.
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