Bill long-awaited renewal of participation and the employee share ownership is now in the hands of the experts of the High Council of participation. This project, companies and progress, was waiting for a long time. Among the hundreds of companies that has our Organization, many are those who have seen early in the engagement a chance for the company as for employees. The Government seeks to give a second wind to this beautiful idea is great news, who looks forward to more of a title.
In its current version the text poses as a principle that exceptional results, employees can receive exceptional consideration. Two measures are planned to give life to this new philosophy: the opportunity for the general assemblies to vote an increase in the special reserve of participation, and that for companies to deduct from their IS up to 50 of the cost of the actions assigned free of charge to their employees.

These proposals represent enormous progress. It is permissible to hope that thus related to the growth of their companies, the French forge new relationships with them: more involved, sharing the same interests, employees shareholders of tomorrow will be a force for companies who have made the choice to better share the fruits of growth.
Many other measures are announced, we support without reservation: the possibility, for example, given to the holders of accounts savings time to convert them into shares; that, for companies who want to get out of the current framework of engagement, to also involve their suppliers and subcontractors; or, for the social partners, to negotiate the duration of participation blocking themselves (on condition, of course, that tax incentives to encourage employees to stay five years, or even seven years in the capital of the company over three years).
It also has the merit of a convincing response to one of the major issues of the future: the transfer of businesses. The figures speak for themselves: 800,000 SMEs - TPE could soon be assignments for departure to retirement. The opportunity for the employees of these companies to buy shares to a RES arrives therefore timely.
It is however necessary, that the Act takes all its promises, to warn the Government against a number of dangers. Engagement and the employee share ownership issues are still poorly known of the SMEsSMIs. It is therefore necessary to simplify the device using a clear act of all the clauses likely to scare these companies for which regulations, although often, rhymes with relief, including on the part of the Urssaf. Following the recommendations of one of our members, Alain Sauret, Barthélemy Cabinet, we suggest that "remove all legal provisions involving a risk of requalification for contracts of engagement, retain only the double duty of the principles of hazard and collectives, excluding any other point, and annexes to the profit-sharing agreement describe precisely and unambiguously documents of referral criteria and models of calculations to avoid any risk in interpretations" "of the authorities or control structures".
It would be good, moreover, that this text takes into account the fact that the horizon of the major groups has long exceeded the boundaries hexagonal. So far, the rights of the employees of foreign subsidiaries have been totally ignored. Would it not be legitimate in the case of exceptional results they receive them as exceptional compensation
The Government's success will depend in large part to its ability to listen. If he stands closer to the realities on ground, new opportunities will open that will benefit all. If he commits the error of a technician approach, disconnected from the realities facing entrepreneurs, this text likely hard to not be known as specialists, while it could be a new chance to reconcile, through dialogue, the company and its employees.