MACRON BONUS 2022. The exceptional purchasing power bonus should reach 6,000 euros this year. But do you have to declare it to taxes? Our lighting.
[Mis à jour le 28 avril 2022 à 08h45] Set up in 2019 after the Yellow Vests movement, the Macron bonus should triple this year. With the re-election of Emmanuel Macron as President of the Republic, employers should be able to reward their employees this summer! However, one question persists, should I declare this exceptional purchasing power bonus on my tax return if I received it in 2021, or if I am about to receive it this year? The answer is no ! This bonus is completely exempt from tax for the employee, and 100% tax-exempt for the boss. In fact, you do not have to declare it to taxes.
Its amount will increase from 1,000 to 3,000 euros and may even reach 6,000 euros in the event of an agreement toprofit-sharing signed by the company in question during the year 2021. The amount was capped at 2,000 euros until then. A question persists, for whom is this exceptional purchasing power bonus intended? The calculation is simple, all employees whose salary does not exceed 3 times the amount of the minimum wage are eligible! Please note that payment is voluntary on the part of employers. Qualified as an “employee dividend” on several occasions by the current Head of State, the Macron bonus aims to support the most modest households in the face of the rise in inflation observed over the past four months (+4.5 % in March over twelve rolling months). Last year, the average amount of the exceptional purchasing power bonus paid by French bosses was 506 euros.
Since 2019, employees have been able to receive an exceptional bonus, exempt from taxes and social security contributions called the “Macron bonus”. This 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). This bonus could now triple in the event of the re-election of the LREM candidate on April 24, going from 1,000 euros to 3,000 euros. And up to 6,000 euros without charges or taxes for companies benefiting from a profit-sharing agreement.
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)
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 times the Smic (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.
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.