Social security treatment of the value-sharing bonus made permanent
The same Article 7 would make permanent the social contribution exemption for the PPV (value-sharing bonus), within an annual limit set by decree (at most one fifteenth of the PASS, doubled under conditions; €3,000 or €6,000 according to Annex 9), which was due to expire on 31 December 2026. In companies with fewer than 50 employees, the CSG and CRDS (social debt repayment contribution) exemption for employees paid less than 3 times the SMIC (minimum wage) would be extended for bonuses paid until 31 December 2027. It would also make permanent the scheme allowing employees to give up rest days (buy-back of RTT days).
Measure originators
No official estimate found for this measure.
Measure impact
Maintains favourable social security treatment for value-sharing bonuses. Annex 9 gives no separate estimate for this component, which is part of Article 7 with an overall net effect of +€3.7bn.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Committee examination
Amendements
Council of Ministers
Validation interne