How to use the “Free share allocation” scheme
Purpose listed: Develop employee share ownership by allowing joint-stock companies, listed or unlisted, to allocate free shares to their employees and corporate officers, under certain conditions and within certain limits. Beneficiaries indicated in the catalogue: employers concerned: any company, whether or not its shares are admitted to trading on a regulated market. People concerned: employees of the company or certain categories of them; the chair of the board of directors, chief executive officer, deputy chief executive officers, members of the management board or manager of a joint-stock company. Amount or form of aid indicated: free share allocations are excluded from the basis for social security contributions. Two other contributions on free shares apply, one paid by employers and the other by beneficiaries, with the proceeds going to the compulsory health insurance schemes. Employer contribution: the rate is 30%, applied, at the employer’s choice, to a basis defined by the rules; check the applicable basis in the official texts.
The “Free share allocation” scheme aims to develop employee share ownership by allowing joint-stock companies, listed or unlisted, to allocate free shares to their employees and corporate officers, under certain conditions and within certain limits. The catalogue information gives initial indications, but it is not enough on its own to confirm that the scheme is currently available or that all the conditions are up to date. Before incurring costs or applying, check the applicable rules with the competent body.
Funded by URSSAF
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Who can apply
The catalogue mentions: employers concerned: any company, whether or not its shares are admitted to trading on a regulated market. People concerned: employees of the company or certain categories of them; the chair of the board of directors, chief executive officer, deputy chief executive officers, members of the management board or manager of a joint-stock company.
Eligibility conditions
As the eligibility conditions are not sufficiently documented, ask the operator for the rules and the list of criteria.
What the scheme covers
The precise scope of eligible costs for “Free share allocation” must be confirmed with the operator before any commitment.
Amount and funding terms
The catalogue indicates: free share allocations are excluded from the basis for social security contributions. Two other contributions on free shares apply, one paid by employers and the other by beneficiaries, with the proceeds going to the compulsory health insurance schemes. Employer contribution: the rate is 30%, applied, at the employer’s choice, to a basis defined by the rules: either the fair value of the shares as estimated for the consolidated accounts of companies applying international accounting standards, or the value of the shares on the date of the award decision.
How to apply
1. Identify the reviewing body and obtain the current version of the rules. 2. Confirm the eligibility of the company and the project. 3. Have the costs and eligibility date validated before signing quotes or starting. 4. Prepare the supporting documents requested by the operator. 5. Keep written proof of the conditions applicable at the date of application.
Timeline
Timetable not confirmed. Do not treat the aid as available without written confirmation from the operator; check application dates, whether funds have run out and any submission rounds.
Key facts
- Funder
- URSSAF
- Type of funding
- Tax exemption
- Status
- Ongoing
- Funding rate
- 30%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
What is the “Free share allocation” scheme for?
The catalogue presents it as aiming to develop employee share ownership by allowing joint-stock companies, listed or unlisted, to allocate free shares to their employees and corporate officers, under certain conditions and within certain limits. The exact scope must be confirmed in the official documentation in force.
Who can use “Free share allocation”?
The catalogue mentions: employers concerned: any company, whether or not its shares are admitted to trading on a regulated market. People concerned: employees of the company or certain categories of them; the chair of the board of directors, chief executive officer, deputy chief executive officers, members of the management board or manager of a joint-stock company. Eligibility also depends on the company’s area, size, sector and situation under the current rules.
How much can be obtained with “Free share allocation”?
Free share allocations are excluded from the basis for social security contributions. Two other contributions apply, one paid by employers (at a rate of 30%) and one by beneficiaries, with the proceeds going to compulsory health insurance. The amount granted, basis and caps must be validated with the reviewing body.
Is the “Free share allocation” scheme still available?
The current status and availability of funds are not confirmed by this page. Contact the operator and check the official dates before treating the scheme as available.
Official source
No official URL is available in our data for this grant.
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