In his campaign program, outgoing President Emmanuel Macron announces that he wants to make a profit-sharing system mandatory in companies that pay dividends. Without for the moment explaining precisely how he intends to go about it.
Last Thursday, Emmanuel Macron, candidate for his own re-election, unveiled a measure aimed at having a mandatory profit-sharing scheme (Macron bonus or participation or profit-sharing) in companies that pay dividends. Clearly, the goal is to motivate companies to better share their profits with their employees. A view already worn during the first five-year term, with more or less success. To do this, Emmanuel Macron could rely on three levers.
Towards the generalization of the Macron bonus?
The candidate has already announced that he wants to triple the Macron bonus. As a reminder, this system allows employers to pay a bonus exempt from tax and social security contributions to employees earning up to three Smic. So far capped at 1000 euros, or even 2000 euros per employee in the event of a profit-sharing agreement signed within the companies or if the structure has less than 50 employees, this bonus could reach 6000 euros. If it is currently optional, Emmanuel Macron might want to make it mandatory.
Participation thanks to the employee dividend?
Another focus of discussion is participation. Compulsory today only in companies with more than 50 employees and paid in the form of an annual bonus, can participation be generalized in all structures, including the smallest? During a debate organized last week in the Yvelines, Emmanuel Macron announced that he was thinking about the concept of employee dividend, carried by the entrepreneur and ex-number two of Medef Thibault Lanxade, as explained this article from things.
employee savings scheme: the different schemes
It would then be a question of companies distributing a share of added value to employees with each payment of dividends to shareholders. Such a provision seems complicated from a legal point of view, however, explains an employer source to the things.
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More business agreements for profit-sharing?
Last possibility, profit-sharing. Now optional, this bonus linked to company performance is set up by agreement with employees. It would then be necessary for each company to set up discussions with its employees to achieve this process.