The profit-sharing bonus is subject to a number of tax exemptions, making it much more attractive than a traditional bonus.
Zero-cost, zero-tax bonus—for whom?
In companies with fewer than 50 employees:
➢ For employees with a gross annual income of less than €65,000.
But only until December 31, 2026!
What if one of these conditions isn't met?
The profit-sharing bonus remains highly advantageous, as it will be subject only to the CSG-CRDS and income tax (and the social security flat rate for companies with 250 or more employees).
But how much can you pay your employees while still qualifying for these tax exemptions?
Up to €3,000 per year per person, and this amount increases to €6,000 if your company has implemented a profit-sharing plan or a voluntary profit-sharing agreement (for companies that are not yet required to implement profit-sharing).
What if you've already paid a premium this year?
No problem—you’re allowed to make a second payment. Both bonuses will be tax-exempt, up to a total limit of €3,000 (€6,000 if you meet the above conditions).
Finally, if you have set up a group savings plan within your company, the value-sharing bonuses paid into this plan by your employees will be exempt from income tax.
Of course, there are a few rules that must be followed to qualify for contribution exemptions (including the requirement that the bonus be paid to all employees ), and the payment of the bonus may also affect the reduction in employer contributions.
Please note: The PPV rules are changing in 2027!
We are here to help you explore this topic further. Please feel free to contact us!
Published:2026
