“Intéressement” is an effective way to engage and retain your employees. This scheme offers several advantages:

- Collective : all employees, including executives and directors benefit from favourable tax treatment and are financially rewarded based on the company's performance.

- Simple : easy to implement, with objectives linked to performance or results.

- Flexible : performance can be measured based on various criteria, whether financial or operational, such as customer satisfaction, quality, productivity, or any other factor related to your professional activity. However, profit-sharing cannot replace salary and cannot exceed 20% of the payroll.

We have four main advantages:

1. Experts in Financial Management of SMEs
Our finance directors cover all dimensions of financial management. They are well-versed in performance and personnel management issues. They are experts in helping you choose the best indicators and optimise the benefits while ensuring the financial balance of the agreement in the long term.

2. Personalised and committed approach
Banks and other providers may offer assistance in implementing a profit-sharing agreement. Their goal is to manage your employee savings, but the calculation formulas they offer are standardised:. Instead, we will spend as much time as necessary to fully understand your business and objectives, simulate the financial impact of the agreement based on your future performance, and determine the best calculation formula specific to your company. Then you can fully leverage the power of “Intéressement” to engage your employees and improve profitability.

3. Flexibility
Your needs evolve over time, depending on your company's growth or challenges. We are an independent firm of experts and constantly listen to our clients to adapt and offer tailored solutions, both in terms of the mission's content and the role we play.

4. Independence
Implementing an “Accord d’intéressement” requires the creation of an Employee Savings Plan (PEE) or PERECO. We are independent of any bank or insurance company. We propose options to help you choose a financial institution, which can be your bank or a specific partner, while you retain the freedom to choose your partners.

FOR YOUR COMPANY:
Tax breaks:
- “Intéressement'' is deductible from taxable income.
- > 250 employees: 20% social contribution (about half the normal rate).

FOR YOUR EMPLOYEES:
You assist your employees saving and preparing for retirement in a tax and socially advantageous framework:
- Exempt from income tax for employees (if invested in a PEE; the savings are then blocked for a maximum of 5 years).
- “Abondement” can supplement the profit-sharing bonus for financial optimisation

FOR EXECUTIVES: (only for companies with <250 employees)
Directors can also benefit from a tax advantage of up to €40,000 (“intéressement” plus “abondement”).

Relevant financial modelling is involved in order to:

Maximise gains:
- Not replacing an existing element of compensation
- Potential alternative to salary increases
- Building an ambitious plan over time in terms of amount

Controlling expenses:
- Linking performance and “interessement” through careful selection of objectives
- Fine tuning through the formula + “top-up intéressement” and “abondement”

Start today: we believe that all SMEs should take advantage of “Intéressement”.

Specifically, Sextant Finance advises you to:

- Implement “Intéressement” before any other formalised variable compensation.
- Implement “Intéressement” before reaching the threshold of 50 employees (when “Participation” becomes mandatory if no “Interessement” was implemented before.

The administrative stakes are:

- Signing an agreement with employees for 3 to 5 years
- Complying with formal requirements
- Collective bargaining rules
- Filing the agreement with the DDETS (Regional Directorate for Enterprises, Competition, Consumption, Labor, and Employment)

Sextant Finance assists you in all these steps until the final agreement is filed.

There are other collective programs for profit sharing:

Participation:
- Obscure formula: no link to employees' activities
- Mandatory if >50 employees unless an “Accord d’intéressement” is in place

“Abondement”: :
- Linked to employee saving plans (PEE - PER)
- Cumulative with profit-sharing and participation

BSPCE / BSA (warrants):
- Limited liquidity and complex implementation
- Limited tax breaks

At Sextant Finance, we have chosen to specialise in “Intéressement”, which offers the best mix of employee engagement, tax benefits, and relative simplicity. “Abondement” can easily be added, or not, depending on the company's financial situation.