Profit-sharing, employee participation and employee savings taken into account in calculating the general contribution reduction

The article would include salary supplements (profit-sharing, participation, employer top-ups to employee savings) in the pay used to assess eligibility for the RGDU (single degressive general reduction of employer contributions) and to calculate its coefficient; the PPV (value-sharing bonus) would still count for the coefficient but be excluded from the reduction base. The social security treatment of these sums for employees would not change. It would also repeal the seniors 'malus' in Article L. 241-3-3 of the CSS (Social Security Code).