Despite its non-taxable nature, the value sharing bonus or Macron bonus must be included on your tax return this year! A special box has even been added…
It is one of the few new features of the 2023 tax declaration: the value sharing bonus (PPV) or Macron bonus. This assistance paid by your employer should be entered on your tax return. Is it tax exempt? Never mind. The tax authorities still want to be informed of the amount affected in 2022.
As a reminder, the PPV is exempt from income tax, social contributions and social contributions up to 3,000 euros per year and per beneficiary, for an employee whose salary does not exceed 3x the Smic. If your employer sets up a profit-sharing or participation agreement, the bonus is then exempt from tax, under the same conditions, up to a limit of 6,000 euros this time. But then, how do I properly declare my value sharing bonus on the tax form?
As the pre-filling of the PPV is not yet possible this year, an adjustment of the format of the tax return has been made to allow users to declare it: “Premium for sharing the exempted value: CASE 1AD”. “The amounts to be reported on the tax return appear on the pay slips for the months concerned, and possibly the annual tax certificate from the employer. In case of doubt, you should contact your employer (HR department) as indicated in the official press kit of the General Directorate of Public Finance “2023 Income tax 2022”. Keep in mind that even if your premium is not taxable, you are still required to declare it.