Sharing value with your employees
The statutory formula that computes the pot in the director's place, the 3 000 € and 6 000 € bonus ceilings, and the four forfait social thresholds that line up with nothing else. Three modules on a sixty-employee company where the choice of scheme is worth 22 500 €. All the prose is free to read; the case study and quizzes are sold.
Intermediate3 modules26 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Remember the headcount threshold making profit-sharing compulsory.
- Apply the statutory formula of the special profit-sharing reserve.
- Place the annual individual ceiling and the salary cap used for distribution.
- Tell what the law imposes from what the agreement may choose.
- Understand what happens to sums the employee does not allocate.
- Remember the two ceilings for exemption from social contributions.
- Identify the condition that raises the ceiling from 3 000 € to 6 000 €.
- Place the cumulative conditions of the income tax exemption.
- Know how many payments are possible within a year.
- Tell exemption from contributions from exemption from income tax.
- Remember the ordinary forfait social rate and its three reduced rates.
- Place the four headcount thresholds and what each one triggers.
- Understand why crossing a threshold does not apply immediately.
- Compare the employer cost of two schemes at an identical sum paid.
- Choose a scheme according to headcount and to the employee's tax position.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountA formula the law writes for youWhat you will be able to do
- Remember the headcount threshold making profit-sharing compulsory.
- Apply the statutory formula of the special profit-sharing reserve.
- Place the annual individual ceiling and the salary cap used for distribution.
- Tell what the law imposes from what the agreement may choose.
- Understand what happens to sums the employee does not allocate.
- Module 28 minIncluded in the full course3 000 €, 6 000 €, and two thresholds that do not coincideWhat you will be able to do
- Remember the two ceilings for exemption from social contributions.
- Identify the condition that raises the ceiling from 3 000 € to 6 000 €.
- Place the cumulative conditions of the income tax exemption.
- Know how many payments are possible within a year.
- Tell exemption from contributions from exemption from income tax.
- Module 39 minIncluded in the full courseFour rates, four thresholds, and nothing lines upWhat you will be able to do
- Remember the ordinary forfait social rate and its three reduced rates.
- Place the four headcount thresholds and what each one triggers.
- Understand why crossing a threshold does not apply immediately.
- Compare the employer cost of two schemes at an identical sum paid.
- Choose a scheme according to headcount and to the employee's tax position.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.