Participation: pay in or invest; you have 15 days to choose.

When your company informs you of the amount of your profit-sharing bonus, you have 15 days to choose: receive it immediately, or invest it in whole or in part in an employee savings plan. If received, it is subject to income tax. If invested within 15 days of payment, it is exempt from income tax up to €36,045 for 2026, but is locked in: for 5 years in a PEE (Company Savings Plan) or PEI (Intercompany Savings Plan), or until retirement in a PERCO (Collective Retirement Savings Plan) or a PER (Company Retirement Savings Plan). If you do not respond, the sum is invested without your choice: half in a PERCO or PER if one exists, the other half according to your company's agreement; without a profit-sharing agreement, it is placed in a current account locked for 8 years.

This page addresses the employee's choice and the 15-day notice period. It does not cover late payment interest, contributions, CSG and CRDS taxes, the employer's social security contribution, or the case of a company with a profit-sharing agreement but no PERCO or PER group retirement savings plan. These points should be verified with your employer or in the text of your agreement.

The two choices available to you

The choice can be partial: you can receive part of the sum and invest the rest.

The 15-day period: when it begins

According to service-public.gouv.fr, you must request immediate payment within 15 days of being notified of the amount awarded. The same website mentions a 15-day reflection period before you can receive or invest the funds.

The company must inform you of this amount. According to economie.gouv.fr, it does so by registered letter with acknowledgment of receipt or by hand delivery against a receipt.

The 15-day period is detailed on service-public.gouv.fr and economie.gouv.fr. If you are unsure of the starting date of your period, have your employer clarify it before responding.

If you do not respond

What happens depends on whether there is a profit-sharing agreement in your company.

Silence has an effect: half of the sum could end up in a locked-in plan until retirement, without your consent. This half is determined by law; your company's agreement only covers the other half.

How long are the funds held in escrow?

Early withdrawal options are covered on a dedicated page. The PEE (Employee Savings Plan) and its contribution rules are addressed on another page.

What the choice changes for taxes

• Immediate payment. According to the BOFiP (BOI-RSA-ES-10-20, version in force since 10/08/2026), participation is subject to income tax.
• Investment. According to service-public.gouv.fr, sums invested within 15 days of being deposited are exempt from income tax. For 2026, the limit is €36,045. For 2025, it was €35,325. The BOFiP (Official Bulletin of Public Finances) defines this limit as three-quarters of the annual social security ceiling. According to the BOFiP, this limit is calculated pro rata based on the length of service when the employee has not worked a full year in the same company.
• Statement. Service-public.gouv.fr (page verified on 15/04/2026) indicates that you do not have to declare your participation in profits if the sums are paid into an eligible employee savings plan.

This page does not provide any social security contribution rates.

From the company's perspective: by what date must the sum be paid?

According to service-public.gouv.fr, the contribution is paid no later than the last day of the fifth month following the close of the fiscal year. For a fiscal year ending on December 31, 2026, this would be May 31, 2027.

Who is affected by participation?

According to economie.gouv.fr, it is mandatory in companies that have employed at least 50 employees per month continuously over the past five years. Below that number, it is optional. A seniority requirement of up to three months may be imposed. The distribution among employees can be proportional to salary or length of service.

And what about profit-sharing?

The selection rule is the same. According to service-public.gouv.fr (page verified on 01/01/2026), the employee must request immediate payment of the profit-sharing bonus within 15 days of being informed of the amount. If no request is made, the bonus is automatically placed in the company's employee savings plan (PEE), if one exists; if there is no PEE, the same page indicates a group savings plan (PEG) or an inter-company savings plan (PEI).

Numerical example (fictitious profile)

Situation. Nadia is an employee. Her company has a profit-sharing agreement, a company savings plan (PEE), and a retirement savings plan (PERCO). For the fiscal year ending December 31, 2026, her profit-sharing bonus amounts to €12,000. Assumptions: her marginal tax rate is 30%, and she invests the sum within 15 days of receiving it if she chooses the PEE.

Issue. Nadia is hesitating between receiving it and placing it. She has also left the information letter aside.

Strategy. Compare the three possible outcomes, in order: immediate payment, investment, no response.

Result.

The company must pay the profit-sharing bonus no later than May 31, 2027. This profile is hypothetical. The 30% tax rate is an assumption. The applicable limit for a payment made in 2027 should be verified with the official source. The calculation does not take into account social security contributions. Amounts invested in an employee savings plan can be invested in securities, which carries a risk of capital loss: the amount invested does not guarantee future value. The figures illustrate the mechanism and do not reflect your specific situation.

What changes depending on your situation

• The existence of a profit-sharing agreement in your company, which determines the fate of unanswered sums.
• The presence of a PEE, a PEI, a Perco or a collective company PER in your company.
• Your time horizon: a sum placed in a PEE is locked for 5 years, in a collective PER until retirement.
• Your tax rate, which determines the importance of the immediate payment.
• The amount of your participation in relation to the exemption ceiling for the year (€36,045 in 2026), calculated pro rata to your presence if you have not completed a full year.
• Compliance with the 15-day period for investing the sum, a condition of exemption.
• The actual date on which you were informed of the amount.

The rule depends on your situation. No results are guaranteed.