Obstacles multiples
Opened on November 8 by the executive, the negotiations nevertheless started from afar, as the positions of the protagonists were opposed in every way. For several months, discussions had stalled on the thorny issue of wage increases, exemption from social security contributions and the generalization of participation in smaller companies. Today, this last employee savings scheme is only compulsory in structures with more than 50 employees.
The social partners, however, had every interest in showing the executive that they were able to negotiate between them, to create a contrast with the failure of the dialogue between Matignon and the CFDT on the perilous pension reform. A compromise all the more necessary that at the end of the race, parliamentarians will regain control and decide to translate the social agreement into law. It is therefore pressed by the political calendar that the employers’ organizations have dropped ballast, giving up several red lines that they had set themselves.
Expand participation to smaller businesses
Starting with the broadening of participation to smaller companies, a point which appeared in the government’s framework letter. Before June 30, 2024, the organizations of employers and employees in each professional branch should open negotiations aimed at setting up participation in all companies with fewer than 50 employees. It is then up to the companies to take up the mechanism negotiated at the level of their branch.
Even more innovative, the text provides for the extension of the obligation of value-sharing mechanisms in companies with between 11 and 49 employees. But not for all. Only those that make a positive net tax profit at least equal to 1% of turnover for 3 consecutive years and that are not already covered by a value-sharing scheme are concerned. This obligation would enter into force on January 1, 2025, taking into account the years 2022, 2023 and 2024 for the assessment of the net taxable profit.
However, there remains an unknown. How many companies will actually be affected by the 1% of turnover rule for 3 consecutive years? “The text does not say what share of companies falls within the criteria”, tempers Raphaëlle Bertholon, national secretary of the CFE-CGC. Imane Harraoui, secretary general of the CFTC adds: “We would have preferred to calculate an average of three years rather than 3 consecutive years so that more companies are concerned.”
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The device also has a major defect in the eyes of the unions, that of not covering companies with fewer than 11 employees. These structures can choose to take up the branch agreement, but are not covered by any obligation. “A hole in the racket”, sighs Luc Mathieu, CFDT leader in the negotiation. For its part, the employers pride themselves on having made progress on this subject on which they did not want to conclude at the origin.
Take better account of superprofits
More symbolic than fiscally effective, a measure also aims to “better take into account” the exceptional results achieved in companies with more than 50 employees. The recognition of the superprofits will trigger the automatic payment of an additional participation or incentive or “the referral to a new discussion on the payment of a device of sharing of the value”. A way of responding to the controversy over the superprofits , relaunched by the announcement of record profits of nearly 20 billion euros from TotalEnergies.The problem: the exceptional result is “defined by the employer”, largely reducing its scope.
Value sharing premium, sticking point
Another novelty, the value-sharing bonus, which allows employers to pay their employees a bonus exempt from contributions and social security contributions, would be made permanent. The text plans to allow the granting of two PPV in the year, while it is annual today. It was a request from employers, who have constantly praised the merits of the PPV, originally called “Prime Macron”. “Employees and business leaders find meaning in it”, insists Eric Chevée, vice-president of the CPME.
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The unions pleaded, them, so that it is reserved for the companies of less than 50 employees who would not have recourse to the participation. The employee organizations show some apprehension indeed in the face of this system exempt from employer and employee charges, which on the one hand therefore does not participate in the financing of social protection and on the other hand allows management to circumvent salary increases. However, they are pleased to have “limited the spread of the PPV virus”, summarizes Luc Mathieu, by reducing the number of payments to two in the year, against three initially planned by the employers.
The CFE-CGC has more reservations: “I’m not sure that the employees come out on top,” laments Raphaëlle Bertholon. On the increase in wages, nothing appears in the text, if not to record a “non-substitution of the mechanisms for sharing the value of the increase in wages”. Not enough for the CGT, which made it a red line. “Our demands have not been taken into account”, asserts Boris Plazzi, leader of the CGT.
Parliamentarians take over
All of these proposals will serve as a basis for discussions between parliamentarians, who will regain control on Monday at Bercy. Renaissance deputies have been working diligently on the sharing of value for many months: a mission led by Louis Margueritte, a deputy close to Bruno Le Maire, has been launched on the subject. Elected officials will submit their proposals for debate on February 20 at the Renaissance Convention.
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The executive pleads for its part for an “employee dividend”, which would make it possible to increase the income of employees when a company increases its dividends – a campaign promise from Emmanuel Macron, which the social partners do not want. “A binding law during the five-year period” on a value-sharing system was announced in January by Bruno le Maire. And if the social partners have undertaken not to influence the course of political negotiations, the CFDT has already hinted that it would defend the limitation of the PPV to the smallest companies with parliamentarians. The road promises to be still long, before seeing a text of law emerging.