Act no. 2023-1107 of November 29, 2023 changes the value-sharing bonus.
So, since the 1st December, the employer may pay not one but two two bonuses per calendar year.
Attentionthe exemption applies to the cumulative amount of the two PPVs (up to the total ceilings of 3,000 euros or 6,000 euros per year and per employee, depending on your situation).
So, if you have already paid a value-sharing bonus in 2023, you have the option of paying a second one. before December 31, 2023 !
Published: 12/2023
