quel dispositif choisir en startup ?


Semantics hides many chasms. Startup co-founder, deeptech CEO, you don’t necessarily have to call yourself an “SME boss”. Yet it is you, recalls with humor Emmanuelle Barbara, a social law lawyer who created specialized department of the company August Debouzy.

“Companies with 10 or fewer employees are not affected. But from 11 employees up to 49, your startup falls under the scope of the new law n° 2023-1107 of November 29, 2023, which itself takes over the proposals of the national interprofessional agreement concluded nine months earlier, on February 10 . And this law must be respected from January 2025, that means tomorrow is…”

Within one year, these companies will be required to offer a value-sharing system to their employees, provided they are profitable, that is, they have achieved a net profit equal to at least 1% of turnover, for three consecutive years. Which we can only wish for them.

Four possible ways to share value

Which device to choose? Rest assured that the answer “it depends” is out of the question as the law makes things very clear.

“You have four devices to choose fromcontinues the lawyer. Voluntary participation that allows redistribution of profit share. Profit share, bonus linked to company performance. Employer contribution to the savings plan. Or the so-called “Macron” bonus, renamed PPV (value sharing bonus). »

Profit sharing and participation are not new: they used to be referred to as employee savings. “However, even if they are not sexy, they work very well. Why reinvent the wheel? »asks Virgile Raingeard, CEO of Figures, who himself has been begging for profit sharing — for more than a year. “No one understands profit-sharing plans or their tax mechanism, but it’s a great lever. Last year I offered from one to twenty colleagues. For my part, I chose a fixed amount – the same amount for everyone – because it seems more equal to me, but others choose a percentage of the salary. »

Among other possible formulas, we’ve seen PPV widely used in the last two years, but sometimes “twisted” to replace salary increases.

Above 50, we enter into union negotiations

And for companies that have exceeded 50 employees? Some startups in the hypergrowth phase can have 10 to 50 or 80 employees within a few months.

The new law is then stricter: “Watch the ceilings. If you have more than 50 employees for five years continuouslycontinues Emmanuelle Barbara, you are subject to mandatory participation and if there are union delegates in the company, you must start negotiations by June 30, 2024 to define what is meant by the “extraordinary increase in net tax profit” referred to in the text of the law. And this regardless of whether you already have a participation contract or not. And then you will have to agree on the consequences of observing this future extraordinary increase in profit: we must already decide whether this observation gives rise to a right to a co-payment or to negotiate such a co-payment or profit share. or even on a contribution to a savings plan or value sharing bonus. There are more options and they require us to plan for the future. »

The legislator therefore decided on mandatory negotiations: it will be necessary to agree on the key criteria and indicators on which the entire new system of extraordinary profit growth will be based.

However, for a hypergrowth startup, the definition of “extraordinary growth” is undoubtedly more complex than it seems.

BSPCE and PPVE: for study, optional

Finally, pay attention BSPCE which are on the rise (guidelines for the subscription of shares of business creators): they apply in cases of setting up a business – many conditions must be met – but are in no way part of the framework of the new law. “Providing access to shares is great, well done, but it doesn’t solve the value sharing problem required by the latest law”summarizes Emmanuelle Barbara.

The same for the new PPVE (company valuation sharing plan), a collective system deployed on an experimental basis for five years. “We are approaching a model where employees become shareholders – but this is not the case. It is a rather clever system that helps build employee loyalty as it is activated after three years of serviceexplains Emmanuelle Barbara. However, it does not represent a response to the requirements of the new law in terms of mandatory value sharing for some companies. »


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