Private sector value sharing premium per year, by size of the enterprise

Annual data on the amount of the value-sharing premium, the number of establishments concerned and the number of employees benefiting, by group of employees of the undertaking. ► _[DATED](https://open.urssaf.fr/explore/dataset/planning-de-mise-a-jour/table/?sort=date_de_mise_a_jour)_: end of year + ~160 days. _Source_: DSN (Nominative Social Declarations) _Champ_: Private sector, field of quarterly employment estimates (TEE). _Depth_: since 2022. _Methodological details_: — [the value sharing premium](https://www.urssaf.fr/portail/home/actualites/toute-lactualite-employeur/le-point-sur-la-prime-de-partage.html) (PPV) replaces the exceptional purchasing power premium (Pepa) since 1 July 2022. Institutions paying an exceptional premium must in principle declare in the Personal Social Declaration (DSN) the total amount of premiums paid (so-called “aggregated” data) and disaggregate it per employee concerned (so-called “individual” data). In some cases, only individual data or only aggregated data are entered. The methodological choice on which the calculation of the overall premium amounts (see other games on exceptional bonuses) is based on the priority of the individual amounts declared, and taking into account the aggregate amount, if available, when the individual data are not provided. The **coverage rate of individual data** indicates the share of amounts from individual data in the total amount. **Given the differences in coverage rates, caution should be given to comparisons of the number of employees, as well as the amounts from the individual data.** \- The number of active institutions includes all SIRETs with a payroll statement at least one of the quarters of the year concerned by the grant of bonuses. \- The employee group of the company is calculated using [the annual average workforce (the EMA)](https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/le-calcul-de-leffectif/calcul-des-effectifs-par-lurssaf/presentation-des-regles-de-gesti.html#:~:text=L%27EMA%20concerne%20l%27ensemble,temps%20de%20pr%C3%A9sence%20du%20salari%C3%A9.). \- [The average annual workforce (the EMA)](https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/le-calcul-de-leffectif/calcul-des-effectifs-par-lurssaf/presentation-des-regles-de-gesti.html#:~:text=L%27EMA%20concerne%20l%27ensemble,temps%20de%20pr%C3%A9sence%20du%20salari%C3%A9.)(https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/le-calcul-de-leffectif/calcul-des-effectifs-par-lurssaf/presentation-des-regles-de-gesti.html#:~:text=L%27EMA%20concerne%20l%27ensemble,temps%20de%20pr%C3%A9sence%20du%20salari%C3%A9.)concerns all employees of a company. It corresponds to the sum of the average monthly workforce (EMM) divided by the number of months in which employees were employed. It is calculated in proportion to the employee’s working time and attendance time. \- The data in this game relate to the field of the private sector of ETEs. [The scope of ETEs](https://www.urssaf.org/accueil/statistiques/notre-methodologie/les-effectifs-salaries-et-la-mas.html) corresponds to the perimeter of the private sector selected in Urssaf’s cyclical publications on the number of employees and the payroll. It is defined in partnership with INSEE and Dares as part of the Quarterly Employment Estimates (TEE). It is outside the agricultural sector (AZ), excluding extra-territorial activities (UZ) and outside Mayotte. This field covers more than 99 % of the overall amount of PPV reported by institutions affiliated to the general scheme.