PRIME MACRON 2022. Candidate for his own succession, Emmanuel Macron has announced that he wants to triple the amount of the PEPA bonus in the event of re-election on April 24. What gain? For who ? We take stock.
[Mis à jour le 16 mars 2022 à 07h18] Emmanuel Macron has announced that he wants to triple the PEPA bonus or Macron bonus in the event of re-election to the top of the French state on April 24. The LREM candidate made it a campaign promise on the TF1 set on Monday March 14: “I want to triple it without taxes or charges“. As a reminder, the Macron bonus is paid by employers on a voluntary basis. Its amount is 1,000 euros and can reach 2,000 euros if the company in question has an agreement withprofit-sharing. This bonus was created in 2019 to deal with the economic and social consequences of the yellow vests crisis. Over the year 2021these are not less than 4 million of French people who have been able to benefit from the Macron bonus, a significant device for some employees.
In the event of Emmanuel Macron’s second term, the PEPA bonus could therefore reach the €3,000, at the discretion of the employer. That is a gain of 2,000 euros net per employer. It could go up to €6,000 under a profit-sharing agreement, i.e. an increase of 4,000 euros. This bonus is accessible according to a simple and compulsory condition, to receive a salary lower than 3.5 times the minimum wage. Its payment ends on March 31, 2022. If the candidate LREM is re-elected, this increase in the Macron bonus would therefore be valid next year, until March 31, 2023.
Since 2019, employees have been able to receive an exceptional bonus, exempt from taxes and social security contributions called the “Macron bonus”. That exceptional purchasing power bonus (is paid by any employer who wishes it to employees, under certain conditions. In particular if the employee in question does not exceed a certain income limit. This tax and social security exemption scheme aims to encourage employers to pay bonuses to their employees in order to enhance their purchasing power. It is not a state bonus, but a company bonus which remains optional and voluntary.
To be exempt from employee contributions, the Macron bonus cannot exceed the amount of €1,000. Companies that have a profit-sharing agreement can pay the Macron bonus up to €2,000. This amount, doubled, is also valid for companies with fewer than 50 employees, and second-line workers (if revaluation measures are taken).
The exceptional purchasing power bonus is exempt from income tax and from any social security contributions or contributions. But then, who is eligible for the Macron bonus? Employees earning less than 3.5 times the minimum wage (over the 12 months preceding the payment). This Macron bonus does not replace any element of remuneration.
The Macron bonus is paid within a period provided for by law. In this case, between the June 1, 2021 and the March 31, 2022. Whether you are a civil servant, an employee, or an industrialist, you have the possibility of benefiting from it.
The amount of the Macron bonus exempt from contributions is capped at €1,000. However, this amount may double and reach €2,000 in the following cases:
- The company has signed a profit-sharing agreement
- The company has less than 50 employees
- Second-line workers (if upgrading measures are taken)
During his very first campaign “meeting” on March 7 in Poissy, Emmanuel Macron dropped the bomb. The PEPA premium or Macron premium should be tripled if the LREM candidate is re-elected to the presidency of the French Republic. What does this mean? This tax exemption scheme put in place by employers should therefore go from 1,000 euros to… €3,000 ! Better, for companies that have a profit-sharing agreement, the PEPA is capped at 2,000 euros. With this new Macron bonus, this amount could reach €6,000. Details should be provided by Prime Minister Jean Castex, the week of March 14.
Already extended in 2021, the premium PEPA is renewed for the year 2022. Note that the employer is not obliged to pay the Macron bonus. If he wishes to pay it, he has the option of doing so atall of its employeesor only to employees whose remuneration is less than 3 times the Smic.
In 2022, the Macron bonus benefits both employees and apprentices, as well as temporary workers and public officials. The employer can completely modulate the amount of the payment of the PEPA bonus according to the beneficiary according to certain criteria such as the employee’s remuneration, the employee’s classification level, his working conditions during the Covid crisis, or still his working time over a year.
The Macron bonus paid to civil servants between June 1, 2021 and March 31, 2022. Capped at 1,000 euros, the bonus PEPA will be flexible according to the commitment and mobilization required of the agents concerned.