To boost your employees' salaries on a collective basis, you have a number of alternatives that are often more attractive than individual performance-based bonuses. These schemes fall into two main categories: group benefits and individual benefits.

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I. Group benefits

1. Beneficiary bonus

This bonus makes it possible to share all or part of the company's profits with all employees, without any equity stake.

• Principle :
  • Granted in cash and on a voluntary basis, it is non-recurring and must be allocated collectively to all employees.
  • A maximum of one year's seniority may be required.
  • The amount may be calculated on a pro rata basis for services rendered during the last accounting period, excluding employees made redundant for serious reasons or who voluntarily left the company during that period.
• Forms of premium :
  • Identical bonus : A uniform amount or percentage of pay for all employees.
  • Categorised bonus : A variable amount based on objective criteria defined by law.
• Award procedure :
  • For identical premiums, a decision by the general meeting and collective information are sufficient.
  • For categorised premiums, a collective labour agreement or a deed of adhesion is required.
• Advantageous scheme :
  • Employee social security contributions limited to 13.07 % (no employer's contribution) and withholding tax of 7 % (15 % under an investment savings plan).

Conclusion