Exceptional bonus of up to €1,000 exempt from contributions in companies without mandatory profit-sharing
Article 7 of the law of 8 February 2008 on purchasing power allowed companies not subject to mandatory profit-sharing to pay all their employees, under an agreement, an exceptional bonus of up to €1,000 per employee, which could vary with pay, qualification, working time or length of service. Paid by 30 June 2008 at the latest, it is exempt from all social contributions except CSG and CRDS. It cannot replace pay rises or other pay components.
Measure originators
No official estimate found for this measure.
Measure impact
Concerns employees of companies with fewer than 50 staff or not subject to profit-sharing, when their employer signs an agreement: a bonus of up to €1,000 paid by 30 June 2008.
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
Joint committee
Désaccord éventuel
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)