© - ATH all rights reserved - Edition 2024 53 2024 EMPLOYER’S GUIDE The variation criteria must be set in the agreement or unilateral decision. They can be combined. Parental leave (maternity, paternity and adoption leave, parental education leave, etc.) are treated as actual days of presence in the event of variation based on the duration of presence. EXEMPTION CAPS To qualify for the various exemptions, the amount of the bonus (s) must not exceed € 3,000 per year and per beneficiary. This amount is increased to € 6,000 in the following cases : • Companies, regardless of the headcount, which have a voluntary employee profit-sharing plan on the payment date of the bonus or which have agreed a voluntary employee profit-sharing plan for the same financial year as the bonus payment, • E mployees with less than 50 employees, which are not required to implement a compulsory employee profit-sharing plan, which nevertheless have implemented such a profit-sharing plan on the payment date of the bonus or which have agreed a compulsory employee profit-sharing plan for the same financial year as the bonus payment, • P ublic-interest or general-interest associations and foundations authorised to collect donations qualifying for a tax reduction, • Employment support and services structures for the bonus awarded to disabled people hired under employment assistance and support contracts. The voluntary incentive or profit-sharing agreement must be entered into before the bonus is paid. TAX AND SOCIAL SECURITY CONTRIBUTION TREATMENT Within the limits laid down above, the value-sharing bonus is eligible for an exemption scheme applicable to the social security contribution base (employee and employer share of legal or contractual social security contributions). It is liable for CSG/CRDS contributions, payroll tax and income tax. It is liable for the forfait social in companies with 250 or more employees and on the fraction of the bonus exempt from social security contributions. From 1 January 2024 to 31 December 2026, in companies with less than 50 employees, it is also exempt from income tax, CSG/CRDS contributions, payroll tax and forfait social for employees whose remuneration during the 12-month period prior to bonus payment is lower than 3 times the minimum wage. Nevertheless, the bonus exempt from income tax is included in the reference amount of tax income. PAYMENT TERMS The bonus(s) may be paid in one or more instalments, up to a maximum of once per quarter during the calendar year. This should be stated in the agreement or unilateral decision. If an employee is hired after the allocation decision, he/she is not eligible for payments made after he/she joins. If an employee leaves the company before the last payment(s) provided for by the agreement, insofar as he/she was eligible when the bonus was implemented, the outstanding amount of the bonus must be paid to him/her with the full and final settlement. The value-sharing bonus must be shown on the payslip. It must also be reported in the online payroll reporting statement. The employee may allocate all or part of the PPV to a company savings plan or company pension plan. In this way, they can benefit from income tax exemption on the sums blocked, up to the ceiling. The employer will be able to top up the savings plan. The bonus must correspond to additional remuneration. It may not replace any salary component paid by the employer, or any salary or bonus increase provided by a salary agreement, employment contract or common practices in force in the company. Ask us, from 1 January 2025, companies with 11 and to less 50 employees that have made a net profit for tax purposes equal to at least 1 % of their sales for three consecutive financial years (2022 to 2024) will be required to set up one of the following value-sharing schemes : profit- sharing, incentives, top-ups to a company savings plan or value-sharing bonus.
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