URSSAF: social contributions and exonerations related to the profit sharing premium
jeu., 12 juin 2014 09:57:00 +0200
Companies are bound to pay a "dividend premium" to their employees where dividends per share or per company share increase in relation to the average dividends paid during the previous two financial years, and they employ 50 employees or more.
The URSSAF firstly has reiterated the exoneration of social contributions of which this "dividend premium" within the limit of 1,200 per annum per employee and subject to respect of certain conditions. Subsequently, that it is still subject to the CSG and CRDS contributions on corporation tax following rebate, as well as the rate of 20%. The fraction which exceeds 1200 is subject to all of the conditions and contributions, as any other employee element.