As from January 2025 a profit-sharing scheme will have to be implemented in companies having at least 11 employees and whose headcount has not reached the threshold of 50 employees during five consecutive years. This new obligation results from the law n°023-1107, adopted on November 29th, 2023 and applies for a five-year experimental period. Who are the employers concerned by this new obligation? Three cumulative criteria must be met to fall under the scope of the law: A headcount criteria; Employers with a headcount comprised between 11 and 49 employees and employers having 50 employees if this threshold has not (...)