Increase the involvement of VSE-SME employees in the performance of their company. Since 1is January, companies with 11 to 49 employees are – just like the largest – affected by the law of November 29, 2023, transposition of the national inter-professional agreement (ANI) on value sharing, concluded between the social partners on February 10, 2023.
Are they ready? Nothing is less certain, because according to an IFOP study for Primeum, a firm specializing in variable remuneration, 57% of business leaders with 11 to 49 employees are unaware of being affected by this expansion of the system. Worse: a third of managers even say they have never heard of it. “It will not be the great evening of sharing value, warns Mathieu Chauvin, president of the Eres group, which supports companies on issues of employee savings, retirement and employee shareholding. But the law will make it possible to gradually establish a culture of the subject in small businesses. » According to the French management association (AFG), this law could affect 1.5 million employees.
The system, which concerns VSE-SMEs achieving a net tax profit equal to at least 1% of turnover for three consecutive years – 2022, 2023 and 2024 – is experimental for five years. But “no sanction is provided for in the event of non-compliance, wonders Déborah Fallik, lawyer in social law and partner at Redlink Avocats. However, culturally, small businesses have rarely implemented such systems, because they consider them restrictive. »
“Simple things”
Eric Chevée, vice-president of the Confederation of Small and Medium Enterprises (CPME) in charge of social affairs, is hardly surprised by the lack of knowledge among business leaders, who “have their noses in the handlebars”but it recalls the spirit of the ANI: “Faced with the problem of low-wage traps and the lack of career prospects, we wanted to offer simple things. The company is a collective and not individual adventure. If a company is profitable for three years, it would be shocking if its employees did not benefit. »
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