Value-sharing bonus: ceilings, exemptions and regulations from 2027

According to the economie.gouv.fr website dated April 28, 2026, the tax exemption for profit-sharing bonuses is capped at €3,000 per beneficiary per calendar year. This cap can be increased to €6,000 if the employer implements a profit-sharing scheme, or a profit-sharing or employee share ownership scheme if they are not subject to mandatory employee share ownership. For bonuses paid from 2024 to 2026, the tax treatment depends on the number of employees: for companies with fewer than 50 employees, the bonus is exempt from income tax and social security contributions if the employee earned less than three times the annual minimum wage (SMIC) over the previous twelve months; for companies with 50 or more employees, it is exempt from social security contributions only. A different tax treatment applies from January 1, 2027.

This page covers ceilings, exemptions based on company size, the 2027 change, and allocating the bonus to a savings plan. It does not address the social security contribution on the bonus, the situation of a self-employed manager, the euro value of three times the annual minimum wage, or the legislation establishing the 2027 scheme.

The limits: €3,000 or €6,000

The €6,000 cap depends on the scheme implemented by the employer. According to the website, a profit-sharing scheme is required when the employer is subject to the mandatory implementation of employee participation (a requirement that applies to companies with at least 50 employees, according to the website). A profit-sharing or employee participation scheme is required when the employer is not subject to this requirement. These schemes must be in place on the date the bonus is paid, or have been established for the same fiscal year. Associations and foundations recognized as being of public utility or general interest, as well as sheltered workshops (ESATs) for disabled workers, are not subject to these conditions.

Who can pay it, who can receive it, and at what rate?

• Beneficiaries. According to the page, employees, temporary workers made available, public agents under an EPA or an EPIC and disabled workers from an Esat.
• Set up. By company or group agreement, or by unilateral decision of the employer after consultation with the social and economic committee (CSE).
• Frequency. A maximum of two bonuses per calendar year, payable in one or more installments, with a maximum of one payment per quarter.
• Optional feature. The page states: "The implementation of the profit-sharing bonus is optional for companies with fewer than 11 employees or more than 50 employees." The exact wording can be found on the official page.
• Companies with 11 to 49 employees. From January 1, 2025, and for a period of five years, certain companies whose net taxable profit reaches at least 1% of their turnover for three consecutive fiscal years must implement a profit-sharing scheme. Bonuses are just one of the possible options, along with profit-sharing, incentive bonuses, or employer contributions to an employee savings plan. Sole proprietorships are not subject to this requirement.
• No substitute for salary. According to the page: "The profit-sharing bonus cannot, under any circumstances, replace salary."«

Bonuses paid from 2024 to 2026: the scheme based on the number of employees

The threshold of three times the annual minimum wage (SMIC) relates to the employee's working hours. According to the source, it is three times the annual value of the SMIC corresponding to the working hours stipulated in the contract. Its value in euros is not provided on the source; this should be verified with your payroll provider.

From January 1, 2027: a different system

The economie.gouv.fr website states: "As of January 1, 2027, the profit-sharing bonus will be exempt from social security contributions." It adds that the bonus will then be subject to the CSG-CRDS tax and income tax. This passage does not differentiate based on company size.

The page does not link this change to a specific legal text. We do not cite any text: this point must be verified before any scheduling decision is made.

Allocate the bonus to a company PEE or PER

According to the website, an employee who has joined a company savings plan or a company retirement savings plan can allocate all or part of their bonus to it. The allocated amounts are exempt from income tax up to €3,000 or €6,000. The employer must inform the employee of the amount and the deadline for submitting their request. A matching contribution is possible if the plan rules allow it.

The page does not specify, in the passage I read, how the CSG-CRDS social security contributions are applied to the amount allocated to the plan. The conditions for locking and withdrawing funds depend on the chosen plan and must be verified before allocating the bonus. Depending on the investment options selected within the plan, the allocated savings may be subject to a risk of capital loss.

Numerical example (fictitious profile)

Situation. Camille is an employee of a company with 80 employees. In 2026, her employer pays her two profit-sharing bonuses: €2,000 in March and €1,500 in November. She allocates €1,500 to her employee savings plan (PEE).

Issue. Where do these bonuses stand in relation to the ceiling, and which tax regime applies?

Strategy. Four checks: the number of bonuses (a maximum of two per calendar year, with a maximum of one payment per quarter), the maximum amount (€3,000 or €6,000), the company size (50 employees or more), and the portion allocated to the profit-sharing plan. Assumption: Camille's employer is subject to the mandatory profit-sharing scheme (at least 50 employees according to the page); therefore, to meet the €6,000 maximum, they must have implemented a compliant incentive plan, as profit-sharing alone is insufficient.

Result. The two bonuses are paid in the 1st and 4th quarters: they respect the limit of two bonuses per calendar year. Their total is €3,500.

In a company with 50 or more employees, the bonus is exempt from social security contributions but subject to CSG-CRDS and income tax. The portion allocated to the employee savings plan (PEE) (€1,500) is exempt from income tax up to the limit. The portion paid directly (€2,000) is subject to the rules described above.

The amount of tax paid on the portion exceeding the limit is not specified here. This should be verified with the official source, the employer, or their advisor.

This profile is fictitious. The amounts are hypothetical. The calculation only considers the ceilings; it does not include social security contributions (CSG-CRDS) or income tax. The figures illustrate the mechanism and do not reflect your specific situation.

What changes depending on your situation

• The company's workforce : less than 50 employees, 50 employees or more, or 11 to 49 employees subject to the obligation of the device.
• The employee's remuneration over the previous twelve months, for companies with fewer than 50 employees.
• The system implemented by the employer : a profit-sharing bonus if subject to mandatory participation, otherwise a profit-sharing bonus or participation bonus. He decides on the ceiling of €3,000 or €6,000.
• The payment date until 2026 or from January 1, 2027.
• Allocation to a savings plan, chosen by the employee.
• Your status This page does not deal with the non-salaried manager.

The rule depends on your situation and must be examined on a case-by-case basis. No results are guaranteed.