Since January 1, 2025, the Value Sharing Law requires companies with 11 to 49 employees to implement a profit-sharing mechanism under certain conditions. This measure, stemming from the 2023 National Interprofessional Agreement (ANI), aims to better involve employees in their company’s economic performance.
A Reform Designed for SMEs
Until now, value-sharing schemes (profit-sharing, participation, employee savings plans) were mainly adopted by large companies. The 2025 Value Sharing Law marks a turning point by extending this approach to SMEs, with a five-year experimental obligation.
The objectives are twofold:
✔ Strengthen employees’ purchasing power without increasing employer costs,
✔ Foster collective engagement by linking compensation to performance.
What Are the Obligations for SMEs in 2025?
The law applies to companies that meet the following criteria:
- Employ 11 to 49 employees (average annual headcount),
- Operate as a company (SARL, SAS, SA…),
- Achieve a net taxable profit ≥ 1% of revenue for three consecutive years (2022, 2023, 2024),
- Are not already covered by a profit-sharing, participation, or PPV agreement.
If these conditions are met, the company must implement a value-sharing scheme starting in 2025.
Which Mechanisms Can Be Implemented?
Companies can choose from several options:
🔹 Mandatory Profit-Sharing
The flagship measure of the reform, based on collective performance criteria (financial results, quality, productivity, CSR…).
- Exempt from social security contributions (except CSG/CRDS),
- Flexible: criteria can be tailored to the company’s reality,
- Motivating: rewards employee involvement.
🔹 Participation
Redistributes part of the profits according to a legal formula. Mandatory for companies with 50+ employees, optional for SMEs.
🔹 Value Sharing Bonus (PPV)
A one-off bonus, tax-free for employees and exempt from social charges for employers under certain conditions.
🔹 Top-Up to Employee Savings Plans
SMEs can match employee contributions to PEE, PEI, PERCO, or PERECO up to 3 times the amount, without social charges.
Turning an Obligation into a Strategic Advantage
Rather than seeing this as a constraint, SMEs can leverage it to:
- Strengthen internal cohesion by linking employees to results,
- Boost employer attractiveness in a competitive talent market,
- Optimize tax benefits through exemptions,
- Foster loyalty by connecting engagement and reward.
Implementation: Anticipate and Prepare
Even though no immediate penalties are planned, employees can claim their right to a value-sharing scheme. Anticipation is key:
- Identify relevant performance criteria,
- Choose the right mechanism for your culture and resources,
- Involve employee representatives where applicable,
- Formalize the agreement with expert support.
A New HR Paradigm
This reform is part of a broader shift in compensation strategies. It encourages SMEs to:
- Rethink recognition beyond fixed salaries,
- Align individual and collective goals,
- Promote employee savings as a financial security tool.
Companies that embrace these mechanisms early can gain a lasting competitive edge.
Towards a Culture of Sustainable Sharing
The 2025 Value Sharing Law is more than a regulatory requirement—it’s an opportunity to transform HR practices. By promoting profit-sharing and employee savings, it fosters a more inclusive and sustainable vision of performance.
An obligation that can become a real asset.