Profit-related bonus schemes (intéressement) opened to business owners and collaborating spouses in firms with 1 to 100 employees
Article 36 of Act No. 2005-842 of 26 July 2005 allows, in firms employing one to one hundred people, business owners or company managers, and the collaborating or partner spouse, to benefit from the profit-related bonus (intéressement) agreement. The overall 20% ceiling is assessed including their pay or business income, and proportional distribution for them is capped at the highest salary in the firm. Amounts received are not business income under Article L. 131-6 of the Social Security Code and Article L. 731-14 of the Rural Code, just as they are not remuneration for employees.
Measure originators
No official estimate found for this measure.
Measure impact
Managers of firms with 1 to 100 employees can receive intéressement like their staff, with no social contributions on these amounts.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP