Better distribute the fruits of labor in the enterprises. This is the objective of the government. Since January the 1st, the incentive payment for businesses with fewer than 250 employees, and participation** for companies with fewer than 50 employees are exempt from social charges. In the framework of the bill Pact (action plan for growth and business transformation), examined at this time in the Senate, the executive now wishes to raise awareness of these business leaders to use this type of device is a salary savings. The objective: that at least 3 million workers, compared with 1.4 million today, have a system of employee savings in SMES the end of 2020. And that at least 30% of SMES have an agreement of division of the value by the end of the year, while only 11% of companies with fewer than 50 employees have today.
To do this, a tandem composed of Thibault Lanxade, a former Mr. SME of the Medef and CEO of group digital services, Jouve and François Perret, director-general of Pact SMES and co-founder of the think tank Anaxagoras, has for mission to promote, from social partners and companies, these devices. Specifically, during several months, these two “ambassadors” of the salary savings will lead in each area of the meetings with the companies interested, and the Direccte (directions régionales des entreprises).
“A good way to increase the purchasing power of wage earners”
“For a very long time, the savings pay was heavily taxed, the State appropriated up to 20% of taxes. Today, business leaders have the ability to better redistribute to the employees. The goal of our mission is to convince SMES to sign agreements on profit-sharing tax become attractive, and to define the criteria of these agreements. We will first work with the federations and employer associations, and then make a tour of France from march,” he says. “As premiums, bonuses, salary increases, this is a good way to increase the purchasing power of wage earners,” he argued.
The savings account salary, however, remains a very box. For the employer it is first necessary to conclude a company agreement with the trade union delegates, the CSE (the new staff representative body) or the branch. To help SMES, the ministry of Labour offers on its website, model agreements type. For his part, the employee may request for the incentive as well as for the participation – the immediate payment of the bonus (in whole or in part). At default, the amount is blocked for 5 years minimum. These amounts are subject to income tax if they are perceived immediately. If they are invested in a savings plan (PEE, PEI or PERCO), they are tax-exempt. In 2019, the maximum amount of the premium to participate is 30.393 euros and the incentive of 20.262 euros.
*The incentive is to combine collectively the employees to the results or performance of the company.
**participation is a mechanism providing for the redistribution of a portion of the profits of the company for the benefit of employees. Participation is required beyond 49 employees.
