13th month, holiday bonus, performance bonus, profit-sharing, participation: pay is built in layers. Illizeo’s simulator models each layer and its net impact.
Step-by-step #
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Enter base gross #
Monthly or annual salary, reference period (12 months, 13 months, 14 months).
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Add fixed bonuses #
13th month (paid in November or monthly pro-rata), holiday bonus, seniority bonus.
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Add variable pay #
Goal-based bonus (% of base), commission (% of revenue), exceptional bonus. Specify frequency (annual, quarterly, monthly).
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Model profit-sharing #
FR: company match in PEE, PERCOL. Specific calculations with social exemption up to caps.
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Visualise the annual total #
Synthetic view: net, total gross, contributions, ratios. Comparison with 100% fixed base.
Bonus taxation (FR) #
| Bonus | Contributions | Income tax |
|---|---|---|
| 13th month | Yes | Yes |
| Holiday bonus | Yes | Yes |
| Performance bonus | Yes | Yes |
| Profit-sharing (within cap) | Reduced | Exempt if to PEE/PER |
| PPV (value-sharing bonus) | Exempt up to €6,000 | Exempt up to €6,000 |
FAQ #
What about PPV (ex-Macron bonus)?
Calculated separately. Annual cap exempt at €6,000 (€3,000 without profit-sharing agreement).
Annual variable: when to pay?
Often in March (after annual review). Can be monthly to smooth cashflow.
What about pro-rata for joiners/leavers?
The simulator applies it automatically based on entry/exit date.
How to tie to performance?
The Performance module can feed the simulator automatically at cycle end.
