Applicable from December 1, 2023 and supplemented by decrees published on June 30 and July 6, 2024 , the law on the sharing of value within the company transposes the national interprofessional agreement (ANI) concluded in February 2023 .
Intended to secure and generalize the development of employee savings and shareholding, it creates new value-sharing schemes and makes adjustments to existing ones: profit-sharing and value-sharing bonuses.
Nicolas Palanson, savings and pensions specialist at Epsens, reviews the main measures of this reform.