PRIME MACRON. In 2022, the payment of the value sharing bonus can reach 6,000 euros net of tax. But who is really entitled to it? We take stock.
[Mis à jour le 18 novembre 2022 à 08h11] Good news for employees: the Macron bonus system, renamed value sharing bonus (PPV) is made permanent in 2022 and 2023! This “employee dividend” as Emmanuel Macron likes to call it is paid optionally by some employers. Its maximum payout amount now reaches €3,000and even €6,000 in case of agreementprofit-sharing signed by the company last year. Until December 31, 2023, this Macron bonus is completely tax-exempt. On the other hand, from 2024, the rules change in terms of taxation. The premium will then be subject to income tax. But then, how to pay it for an employer, and how to receive the payment as an employee? We will explain everything to you.
First, everything private law employer can pay the premium. In the same way as public establishments of an industrial and commercial nature (EPIC) and public administrative establishments (EPA). On the employee side, to hope to pocket the Macron bonus, you must be bound to the company by an employment contract (CDD, CDI), or be a disabled worker under a ESATor be temp worker Where public official. Finally, be aware that in a very specific case, the amount can reach 8,000 euros (in 2022 only). When an employee receives it twice: a first payment corresponding to the old ceiling authorized until August 1, 2022 (2,000 euros) + a second payment capped at 6,000 euros, authorized until December 31, 2022. Then, an employee can hope to pocket the sum of 8,000 euros, even if this maneuver remains extremely rare. This year the average amount paid is 710 euros.
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.
Since its continuation this summer, the value-sharing bonus, better known as the Macron bonus, has benefited more than 700,000 employees ! “What I see is that it works, so we always have an interest in perpetuating what works” welcomed the Minister of the Economy Bruno the Mayoron the set of the show Telematin on France 2, Wednesday, November 10, 2022. The only small problem for the executive, the amount paid by employers for this optional and tax-exempt premium only reaches “only” 710 euroswhen the authorized ceiling reaches €3,000even €6,000 for some companies.
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.
Since the announcement of the tripling of the ceiling of the Macron bonus, 730,000 employees benefited from it for an average payment of 710 euros. This premium therefore appears to be not negligible, but clearly below the ceilings in force for the vast majority of payments. However, this average amount was only 506 euros in 2021. What to consider the future serenely for the government, after having decided to perpetuate this device.
The amount of the Macron bonus exempt from contributions was capped at €1,000. In 2022, it will triple to reach €3,000 for all beneficiaries, a decision voted by the deputies in the National Assembly within the framework of the purchasing power bill. This value-sharing bonus even climbs 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 not exceed 50 and for the workers of the second line (if revaluation measures are taken).
The amount can even go up to €8,000 in 2022 when an employee receives it twice in 2022. A first payment corresponding to the old ceiling authorized until August 1, 2022 (2,000 euros) + a second payment capped at 6,000 euros, authorized until December 31 2022.