As part of the discussions initiated in February 2009 by the President of the Republic on the distribution of value added, the Movement of French Enterprises or Mouvement des enterprises de France' (MEDEF), formulated last July, several proposals to develop the employee savings, considered relevant to "meet the requirement of including employees in the collective performance of companies."
If mechanisms of the association (including participation and sharing) have long been at the disposal of businesses, they are still unevenly developed and represent a relatively small compensation of employees. Beyond the one-time release money set aside, the extension of these devices could provide, within limits, an appropriate response to the current issue of purchasing power of workers.
From the late 19th century, the emergence of a "cooperative movement" reflects the desire of some employees to participate directly in productive activity. There were approximately 250 worker cooperatives in 1900. After 1945, the legislature has intervened twice to regulate this particular form of economic organization: the "cooperative production" (SCOP) is now a business where employees own at least 51% equity and 65 % of votes.
The concept of "participation" enjoyed another successful year in 1960, with the will of General de Gaulle to"exceed" the conflict between capitalism and socialism by putting in place arrangements for association of employees in company results.
Ordinance No. 59-126 of 7 January 1959 (amended) first created a voluntary system of giving the employee on the basis of an agreement valid for three years, additional remuneration based on performance of the company that employs him (sharing).
Tags: Movement of French Enterprises, Ordinance No. 59-126 of 7 January 1959, inclusion of employees in the collective performance of companies
[...] Inclusion of employees in the collective performance of companies Introduction As part of the discussions initiated in February 2009 by the President of the Republic about the distribution of added value, the Mouvement des entreprises de France (MEDEF), made several proposals to develop employee savings in July. These were considered relevant to "meet the requirement of including employees in the collective performance of companies." While mechanisms of association (including participation and sharing) have long been available to companies, they are still unevenly developed and represent a relatively small compensation of employees (I).Beyond the "unlocking" of the one-time money set aside, the extension of these devices could provide, within limits, an appropriate response to the current issue of purchasing power of workers (II). [...]
[...] Conclusion: greater involvement of employees in business results can be considered only as part of a general reflection on a possible reform of the financing of social protection in France. Addendum: Note that "belonging" to the company, composed of various labor and social arrangements have become increasingly important in recent years. Companies have developed various mechanisms to strengthen the sense of cohesion among employees within them: Social works (works , restaurant tickets, travel and cultural activities, etc . Tangible advantages functions (cars, computers, etc . [...]
[...] According to the report submitted by the Director General of INSEE (Jean-Philippe Cotis) in May 2009, the profit of firms in France is divided as follows: 57% for investment for compensation from capital (dividends) and for employees (profit-sharing). The amounts are then subject to income tax. Established under the order of 22 February 1945. Companies with fewer than 50 employees may enter into a participation agreement. The result: companies in mutual form, for example, are not affected. PEE: ownership plan (Order of August above) - PERCO: Plan Retirement Savings Plan (Law n ° 2003-775 of August 21, 2003). [...]
[...] The company may deduct these The company may deduct bases amounts of bases chosen for chosen for the assessment of the base for corporation the tax on the companies tax. matching contributions to the reserve participation. Indicative Bibliography by Oboulo: • Employee Participation, Firm Performance and Survival - Page 59 by Virginie Pérotin, Andrew Robinson • The Power of Inclusion by Michael C. Hyter, Judith L. Turnock • Social Partnership and Economic Performance by Bernard Casey, Michael Gold Law No. 47-1775 of 10 September 1947 and No. 78-763 of 19 July 1978. [...]
[...] allows any employee to freely obtain the early release of participation (see above). Tax and Amounts paid to employees The rights acquired under the social are excluded from social participation enjoy the same benefits security contribution base system as the incentive in but are subject to the CSG, terms of social security CRDS and package office contributions. established by the Finance Security. They are subject to income Vested rights are exempt from tax unless it is decided to income tax. [...]
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