The rules relating to employee profit-sharing are set out in Chapter I of Title IV of Book IV of the Labour Code and in
Decree no. 87-947 of 26 November 1987setting the conditions for application of Chapter I of
Order no. 86-1134 of 21 October 1986as amended relating to employee profit-sharing and employee shareholding in public companies whose staff are subject to a legislative or regulatory status as regards working conditions.

