Mandatory profit-sharing bonus in companies with 50 or more employees when dividends increase

Article 1 of the amending social security financing act for 2011 requires commercial companies normally employing at least 50 people that pay dividends per share above the average of the two previous financial years to pay a bonus to all their employees. The bonus is set by agreement or, failing that, by a unilateral decision of the employer. It is exempt from social contributions up to €1,200 per employee per year, while CSG, CRDS and the 'forfait social' remain due. The scheme applies to dividends authorised from 1 January 2011. It was abolished by Article 19 of the social security financing act for 2015.