Question 5088 — businesses

Summary

Mr. Stanislas Guerini draws the attention of the Minister of Labor to the interpretation of Article L. 332-10 of the Labor Code relating to the company savings plan (PEE). His question concerns the possibility for an employee, already a shareholder of his company, to transfer the securities he holds to his PEE after opening it. Article L. 3332-10 of the Labor Code speaks of “annual payments of an employee” and does not specify that these Payments must be made in cash. In comparison, article L. 3332-11 of the same code, relating to the contribution made by the company, speaks of “amounts paid” and leaves no ambiguity as to the fact that the subscription must be paid in cash. It is thus possible to consider that as neither the law nor the regulations impose “cash” payment, as is the case for a PEA, the payment in the form of shares of the eligible company would be possible. If we accept that payment in the form of company securities is not prohibited, and therefore possible, the value of this payment should therefore respect all of the other criteria and payment ceilings, that is to say the methods defined by articles L. 3332-20, R. 3332-20 and 23 of the labor code. Also, he asks him if the annual payments provided for in article L. 3332-10 of the Labor Code, carried out by the beneficiaries of a PEE can be carried out in the form of shares of the eligible company and benefit from the company's contribution, or if they must be carried out in cash subject to article L. 3332-14 of the Labor Code.

Machine translation from French. The official text remains authoritative.

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