Profit-sharing is compulsory for all companies with 50+ employees after a period of five calendar years of employing each year an average of at least 50 employees.
The 'payment pot' for the profit-sharing is limited to four times the annual social security ceiling and no single employee can receive more than 75% of the annual social security ceiling (ie, EUR 34,776 for 2024).
The profit-sharing is largely free of certain social security contributions but is still subject to CSG and CRDS contributions.
It is important to note that the companies which do not meet the criteria
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Web page updated on 17 Mar 2025 14:53