Optional profit-sharing scheme: The late filing of the agreement results in the loss of the right to social security exemptions
In a decision issued on May 12, 2022, the Cour de Cassation (French Supreme Court) recalled that the filing by the employer of the optional profit-sharing agreement after the 15-day period following its conclusion results in the loss of the right to social security exemptions for the first financial year in which the agreement becomes effective.