Mandatory and optional profit-sharing schemes: What changes in 2016?
Law n°2015-990 of August 6, 2015, commonly referred to as the “Macron Law” has amended a number of provisions applicable to mandatory profit-sharing schemes (participation) and optional profit-sharing schemes (intéressement). The amended provisions come into force in 2016. This article provides an overview of the key changes. 1. Alignment of the deadline for payment of […]