The decree of 29 June 2024 focuses on the conditions for filing and checking the PPVE agreement. The filing must be made on the “Téléaccords” platform, according to the usual conditions for filing collective agreements. Checking the agreement is the responsibility of the labor administration, which forwards the documents to the URSSAF; the latter has a period of three months to request modifications in the event of clauses that are contrary to the law. After filing the agreement, a separate sheet from the pay slip must be given to each employee concerned. This sheet must indicate the reference amount, the modulation criteria, the valuation rules, as well as the conditions for awarding the bonus. When the latter is paid, an additional form must detail its amount, the CSG/CRDS deductions and the allocation options to an employee savings or retirement plan. Employees can choose to allocate all or part of their bonus to an employee savings or retirement plan within 15 days of receiving the information form. The allocated amounts benefit from an income tax exemption within certain limits.
In the event of an employee leaving before the bonus is paid, the employer must collect an address at which the employee can be informed of their rights. If the employee cannot be reached at this address, the sums are held at their disposal for one year, then transferred to the Caisse des Dépôts et Consignations, where they can be claimed for 30 years.
Finally, the decree modifies the annual ceiling applicable to the unilateral payment by the employer, by aligning it with the exemption ceiling for the value sharing bonus.
As for the decree of 5 July 2024, it introduces three new cases of early release of employee savings: allocation to energy renovation work on the main residence, purchase of a clean vehicle, and activity as a caregiver.
It also specifies that the workforce thresholds of 11 employees, concerning the implementation of an experimental value sharing system, and 50 employees, concerning the exemption from income tax, must be calculated according to the terms of Article L.130-1, I of the Social Security Code.
Moreover, it requires that incentive or profit-sharing agreements mention the terms of restitution of advances in the event of non-allocation to an employee savings plan. The express agreement of the employee is required for the payment of an advance.
Finally, it supplements the provisions of the previous decree regarding the ceilings applicable to the unilateral employer contribution intended to promote employee shareholding. In this respect, it amends Article R.3332-8 of the Labor Code to add that if the employer makes a unilateral payment to promote employee shareholding, the total annual ceiling for contributions to the PEE is increased to 16% of the PASS. In the absence of a unilateral payment, the overall ceiling remains set at 8% of the PASS (Decree No. 2024-644 dated 29 June 2024, Official Journal of 30 June 2024 ; Decree No. 2024-690 dated 5 July 2024, Official Journal of 6 July 2024).
