Value-sharing bonus: two payments a year and income-tax exemption extended to 2026 in firms with fewer than 50 employees

Article 9 of Law No. 2023-1107 of 29 November 2023, which transposes the national inter-professional agreement on value sharing, amends the value-sharing bonus created in 2022. Two bonuses may now be paid for the same calendar year, within the overall social-contribution exemption limit of €3,000 (€6,000 with a profit-sharing agreement). For firms with fewer than 50 employees, the exemption from income tax, CSG and CRDS for bonuses paid to employees earning less than three times the minimum wage is extended from 1 January 2024 to 31 December 2026. Bonuses invested in an employee savings plan or a company retirement savings plan are exempt from income tax, and exempt bonuses are included in the reference tax income.