La participación financiera de los trabajadores en la Unión Europea

The present paper gives an overview of the recent experiences in applying profit-sharing and other forms of employee financial participation in the Member States of the European Union, on the basis of the main findings of the PEPPER Report prepared for the Commission of the European Communities in 1991. The different forms of employee financial participation are briefly described and classified, and the existing legislative framework for their implementation in different EU countries is presented. Available information is given on the diffusion of the various financial participation arrangements in each of the countries. Some main limitations of existing sharing arrangements in EU countries are also pointed out. The paper concludes by stressing the changed attitude towards employee financial participation that has emerged in recent years.