A parliamentary report advises to apply the agreement on the sharing of value "from 2024"

Concluded on February 10, the national interprofessional agreement (ANI) aims in particular to widely generalize devices such as profit-sharing, participation and value-sharing bonuses (PPV) to all companies with more than 11 employees.

“Although they welcome the objective, the rapporteurs note several limits in the ANI proposal”, indicate these, the deputies Louis Margueritte (Renaissance) and ecologist Eva Sas (EELV), in their information report. "on the evaluation of tax and social tools for sharing value in the company".

They point out that the date of application, January 1, 2025, seems "far away in view of the current inflationary crisis", which is reflected in particular by a double-digit surge in food prices.

This "would mean a first payment in the course of 2025, i.e. within unsatisfactory deadlines in relation to the urgency of purchasing power", they note, therefore proposing an entry into force "from 2024".

Another limit lies, according to the rapporteurs, in the absence of obligation on the amount to be redistributed to employees. "A business leader could thus satisfy this obligation by distributing a PPV of 1 euro", they note.

The report also considers that the number of beneficiaries of this new device is "uncertain".

The ANI provides that companies between 11 and 49 employees and which are profitable - whose net profit represents at least 1% of turnover for three consecutive years - "set up at least a device" for sharing the value from January 1, 2025.

Companies with less than 11 employees "have the possibility" of sharing the profits with their employees.

The government has undertaken to transcribe this agreement, signed by four out of five unions with the exception of the CGT, into a legislative text, possibly in the draft law on “full employment” expected in the spring.