Its progression is significant. A study published on Wednesday, July 2 by Dares, the statistical service of the Ministry of Labor, reveals how the amounts of participation (participation linked to profits) and interests (performance bonus) paid by companies with more than 10 employees have increased considerably since 1983. As a reminder, the payment of participation is a compulsor in companies that employ at least 50 employees per month in the last five years. However, sharing gains is not mandatory.
“In recent decades, the amounts distributed for the participation and exchange of profits increase significantly, at a rate greater than that of the salary invoice paid to all employees,” observes the authors of the study. In 2023, in fact, 5.8 million employees in the non -agricultural private sector affected a bonus of participation against 2.9 million in 1983. And this, for a total amount of 11.5 billion euros gross. They are nine times more than forty years before: it reached only 1,253 euros gross. This progression is much faster than the payroll (all gross remuneration and the advantages paid to employees, editor’s note), which multiplied by 4.2 during the same period.
Much stronger progressions than inflation
On average, employees received a participation of 1,961 euros in 2023. An amount of 5.7% per year in constant euros compared to 1983. This increase is “significantly greater than that of prices, of 2.1% per year,” stresses the challenges.
Regarding the advantage, 5.6 million employees used by companies with more than 10 employees in the non -agricultural private sector received it in 2023, compared to 1.9 million in 1992. And this, for a total amount of 11.6 billion euros, 7.8 times more than in 1992 for the constant euros, while the gross payment was only multiplied by 2.6 during the same period.
In 31 years, the average amount of the profit benefit bonus to employees has increased by 3.2% per year in constant euros, twice faster than inflation. It reached 2,088 euros on average in 2023.
60% of the Professors of Participation and Profit Participation in a Business or Retirement Plan
In 2023, employees prefer to place their participation and profit participation premiums. 60% of the sums paid are in fact invested in a corporate savings plan (PEE) or a collective retirement savings plan (Perco, then by collective since October 1, 2019, editor’s note). Employees immediately receive 40%.
Speaking of taxes, in fact, it is more interesting that employees place the participation and participation premiums that have been paid: if they are in all cases exempt from social contributions, except the CSG and CRDs, they are also, and above all, they are not subject to the Income Tax when they are placed in one of the plans offered by the company, within the 75% limit of the social security roof. Otherwise, the employee who immediately receives these cousins is imposed on these sums.
Subscriptions have almost doubled
When employees who benefit from profits or participation of profits choose to invest in a commercial savings plan or a collective retirement savings plan, they can benefit from subscriptions, paid by their employer. Since 2000, the amount of these subscriptions has almost doubled for the PEE, from 459 euros to 815 euros paid in 2023. It increased, but less significantly for the Perco and the collective by the companies: subscriptions amounted to 657 euros in 2023 against 536 euros in 2006.
Source: BFM TV
