PRIME MACRON. The amount of the value-sharing bonus has tripled in 2022 to reach 6,000 euros. Payment, conditions… Know everything.
[Mis à jour le 14 septembre 2022 à 08h11] In 2022, the Macron bonus system is extended and its amount triples under the purchasing power law passed this summer. It goes from 1,000 to 3,000 euros for everyone and from 2,000 to 6,000 euros for companies that have signed aprofit-sharing. This year, employers have the possibility to pay a second value-sharing bonus, between August 1 and December 31, 2022, within the limits of the limits in force. To claim it, it is necessary to be bound to his company by an employment contract, to be a disabled worker under an ESAT, temporary or public agent (EPIC and EPA). As a reminder, this Macron bonus can be similar to an “employee dividend” as Emmanuel Macron has already described it.
All employers under private law can pay the premium. In the same way as public industrial and commercial establishments (EPIC) and public administrative establishments (EPA). If your salary is less than 3x the amount of the Smic, the Macron bonus is exempt from social contributions and income tax until December 31, 2023. In the opposite case, if your salary is higher, the premium is then subject to the social package under the conditions applicable to profit-sharing for companies that are liable for it. Income tax is due (even from January 1, 2024). Finally, be aware that its amount can reach 8,000 euros thanks to two payments of 2,000 euros (old ceiling) and 6,000 euros (new ceiling between August 1 and December 31, 2022).
The value-sharing bonus can be paid by all employers governed by private law, including self-employed workers (craftsmen, traders, farmers, liberal professions), mutual insurance companies, associations or foundations, trade unions, etc. Public establishments of an industrial and commercial nature (EPIC). Public administrative establishments (EPA) when they employ staff under private law (for example regional health agencies (ARS)).
For payments between July 1, 2022 and December 31, 2023, the bonus paid to employees who received, during the twelve months preceding its payment, remuneration less than three times the annual value of the minimum wage corresponding to the duration of work provided for in contract, is exempt from all contributions and employer and employee social security contributions, including the CSG and the CRDS. In this situation, the social package is not due. The premium is also exempt from income tax. On the other hand, if the employee’s remuneration is equal to or greater than 3x the amount of the minimum wage, also from January 1, 2024, the bonus is subject to social security contributions and income tax.
The Macron bonus is paid within a period provided for by law. In this case, between the August 1, 2022 and the December 31, 2022. Whether you are a civil servant, an employee, or an industrialist, you have the possibility of benefiting from it. With the purchasing power bill, for this year 2022the payment deadline is set for December 31, 2022. This Macron bonus is exempt from taxes and social security contributions until December 31, 2023, exactly. On the employers’ side, the payment of this “PEPA” bonus is based on voluntary work, it is just compulsory to respect the ceilings in force. It is up to them, within the limits of these ceilings, to pay the desired amount.
The amount of the Macron bonus exempt from contributions is capped at €1,000. In 2022, it triples to reach 3,000 euros for all beneficiaries, a decision voted by the deputies in the National Assembly as part of the purchasing power bill. This value-sharing bonus will even go from 2,000 euros to €6,000 for all companies that have signed a profit-sharing agreement in 2021, those whose number of employees does not exceed 50 and for second-line workers (if revaluation measures are undertaken).
Good to know, in 2022, the value-sharing bonus could even reach 8,000 euros. Indeed, an employer who has already paid the bonus (old version with the ceiling of 1,000 euros) this year, will be able to pay it again from August 1, 2022. Enough to allow employers to pay up to 8,000 euros bonus, in all, for the year 2022 (2,000 + 6,000).