In France, the share of national value added devoted to labor is rougthly two thirds. This figure conceals an important diversity in microeconomic practices. The Cotis report (2009) showed the wide range of practices between firms. This descriptive study resumes this microeconomic approach at the firm level. More specifically, we describe how to build with microeconomic data indicators of the sharing of value added consistent with those of National Accounts. We then present the distribution of these indicators according to several firm features that could have an influence on it (capital intensity, firm size, business sector&). The analysis is not limited to the share of the wages in value added, but also devoted to the share of others accounting items (dividends, loan interests, tax burden).