Profit-sharing, which is compulsory in companies with 50 employees or more, gives employees a stake in their company's profits. The profit share is calculated using a standard formula (defined by law) and must not exceed 75% of the Annual Social Security Ceiling. It may be placed in a Frozen Current Account, or a PEE or PERCO savings plan.

Profit-shares invested in an employee savings plan may be topped up by the company. Depending on the plan chosen, they are inaccessible for 5 years for PEEs, or until retirement for PERCOs.

Before the Profit-sharing is distributed, employees are asked if they wish to immediately receive or invest all or part of their profit share. The new law (of 3 November 2010) provides that employees who fail to indicate their choice will automatically have half of their profit share invested in their company's PEE/PEI and the other half in its PERCO/PERCOI, if such a plan exists within the company. If there is no PERCO, the whole of the sum will be invested in the PEE.