Value-sharing bonus: income tax, CSG and CRDS exemption extended into 2027 in firms with fewer than 50 employees
Additional article adopted by the National Assembly at first reading (identical amendments). In article 1 VI bis of Law no. 2022-1158 of 16 August 2022, the date of 31 December 2026 would be replaced by 31 December 2027: the exemption regime for the value-sharing bonus paid in firms with fewer than 50 employees to employees earning less than three times the minimum wage would be extended by one year.
Measure originators
No official estimate found for this measure.
Measure impact
Affects employees earning less than three times the minimum wage in firms with fewer than 50 staff: a value-sharing bonus paid in 2027 would remain exempt from income tax, CSG and CRDS. The 2027 social security financing bill, by contrast, ends the income tax exemption from 2027.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 4 statements
« Dans ce contexte, la prime de partage de la valeur a bien contribuĂ© Ă freiner lâaugmentation des salaires. »
Translation: In this context, the value-sharing bonus has indeed helped to curb wage increases.
16 October 2026Parliamentary debate · assemblee-nationale.fr« La mesure proposĂ©e accentuera ce mĂ©canisme, qui, je le rĂ©pĂšte, va Ă lâencontre de la nĂ©cessaire augmentation des salaires et dâun partage de la valeur ajoutĂ©e au profit du travail plutĂŽt que du capital. »
Translation: The proposed measure will accentuate this mechanism, which, I repeat, runs counter to the necessary increase in wages and to sharing value added in favour of labour rather than capital.
16 October 2026Parliamentary debate · assemblee-nationale.fr« La prime de partage de la valeur (PPV) permet aux petites entreprises dâassocier simplement leurs salariĂ©s Ă leurs rĂ©sultats. »
Translation: The value-sharing bonus (PPV) allows small businesses to simply involve their employees in their results.
16 October 2026Parliamentary debate · assemblee-nationale.fr« La prime de partage de la valeur, dans les entreprises de moins de cinquante salariés, est de ce point de vue un bon outil. »
Translation: The value-sharing bonus, in companies with fewer than fifty employees, is a good tool from this point of view.
16 October 2026Parliamentary debate · assemblee-nationale.fr
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Procedure timeline
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Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne