Nouvelle rubrique du Bulletin officiel de la sécurité sociale (BOSS) relative à l’épargne salariale.
💰 The French Directorate for Social Security announced a new "Employee Savings" section in the "Other Compensation Elements" block on January 24, 2025. This section includes a chapter on the Profit-Sharing Bonus (PPV), detailing the allocation of PPV to savings or retirement plans. Companies must amend their savings plan rules to include PPV by June 30, 2025, and outline potential employer matching contributions. The PPV affects the beneficiaries' reference tax income regardless of plan allocation. The new section takes effect on February 1, 2025, moving PPV from "Exceptional Measures" to reflect its permanence, and the FAQ on PPV remains accessible for amounts paid before January 1, 2024.
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