Module 18 min941 wordsFree — no account
A formula the law writes for you
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public Entreprendre — Profit-sharing in the company: it is compulsory in companies that have employed without interruption at least fifty people a month over the last five years; the special profit-sharing reserve is computed by the formula RSP = [1/2 (B − 5 % C)] × [S/V], where B is net profit, C equity, S salaries and V value added; the annual individual ceiling is 36 045 €; distribution may be equal, proportional to salary or to time present, or combine these criteria, a length-of-service condition of at most three months being allowed; failing a choice within fifteen days, half the sums are directed by default into a retirement savings arrangement — verified on September 8, 2026
- Légifrance — Labour code, article L. 3324-1: the special profit-sharing reserve equals half the figure obtained by applying to the result of the operations the ratio of salaries to the company's value added, that result being itself obtained from net profit made in France and in the overseas departments as assessed for tax, less 5 % of equity as a return on capital; version in force since 1 January 2026 — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Rate of return on equity deducted — 5 %
legifrance.gouv.fr · 2026 rules - Share of the result going to employees — 50 %
legifrance.gouv.fr · 2026 rules - Annual individual profit-sharing ceiling — 36 045 €
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
- Statutory profit-sharing calculator
Apply the statutory formula from profit, equity, salaries and value added.
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.