Description prime de participation
Description prime de participation

What is participation?

Profit-sharing is a bonus that allows a company to share part of its accounting or tax results with its employees.

Calculated and paid annually, it is collective and mandatory in companies with more than 50 employees and can be implemented voluntarily in smaller companies.

  • It offers the possibility of receiving additional compensation from one's employer if the company makes a profit .
  • Taxed much less than a classic bonus, this additional remuneration is exempt from income tax and certain social security contributions if it is placed in an employee savings plan ( PEI/PEE , PER Collectif , PER Obligatoire ).