employee savings scheme: the applicant
Employee savings consists of a set of devices that are designed to involve the employee in the sustainability of the company. There are three main types of savings plans: profit sharing, profit sharing and employee savings plans.
For reasons of current legislation, we have chosen to focus on sharing. Born
of Ordinance No. 59-126 of 7 January 1959, the incentive is a "financial benefit based on the results of the company." Its application mode in the firm may be provided by law, collective agreements or employment contracts. Unlike participation, sharing is a voluntary measure, which made very little acclaimed. Indeed, until today, this advantage was not really his place in French companies, where one finds that it was used only 10% of SMEs (Le Monde, February 26, 2008). However, President Sarkozy said May 26, 2008, will boost buying power by accelerating the implementation of the incentive system in enterprises and all those who would install such a system would receive a tax credit.
The Act of 3 December 2008 in favor of earned income was the theme of our project. She is a strong step forward in the legislation on sharing (and on the participation and EPE) considerably easing procedures and improving the attractiveness to employers of its establishment.
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