PRIME MACRON. The value-sharing bonus is extended into 2022 and remains tax-exempt. How to get it? What changes in 2024? We take stock.
[Mis à jour le 21 octobre 2022 à 10h47] The Macron bonus, or value-sharing bonus, is renewed in 2022. The one that can be compared to an “employee dividend” as Emmanuel Macron likes to call it still meets some specific payment conditions. First, on the employer side. Any employer governed by private law can pay the bonus. In the same way as public industrial and commercial establishments (EPIC) and public administrative establishments (EPA). On the employee side, to hope to pocket the Macron bonus, you must be linked to the company by an employment contract (CDD, CDI), or be a disabled worker covered by an ESAT, or be a temporary worker or public official.
As a reminder, the amount of this bonus has tripled this year. It goes from 1,000 euros to 3,000 euros for everyone, and from 2,000 euros to 6,000 euros for companies that have signed aprofit-sharing in 2021. A small subtlety, the value-sharing bonus may 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, can pay it again since 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). Finally, from 2024, the exemption from social contributions will continue, however, the premium will be subject to income tax, which is not the case in 2022 and 2023.
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).