PRIME MACRON. In 2022, employees can expect up to 8,000 euros in value-sharing bonuses.
[Mis à jour le 4 novembre 2022 à 09h01] In an attempt to cope with the general rise in inflation (+6.2% in October over one year), the government has decided to grant a multitude of bonuses at the end of 2022. And among all these aids exceptional, one of them looks like a UFO because of its amount: it is the Macron premium, or value-sharing premium. This system was renewed in 2022 and 2023 to allow employees to pay a supplement to their employees. This bonus can be likened to an employee dividend. And the great novelty lies in its amount this year, it has simply tripled to reach €6,000 net of tax, and even €8,000 in certain very specific cases. The amount therefore reaches 6,000 euros for companies that have signed aprofit-sharing in 2021, or those with less than 50 employees. It can even rise to 8,000 euros 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 31 December 2022.
However, you must bear in mind that this value-sharing bonus also responds to simple and strict award conditions. First, everything employer under private law can pay the premium. In the same way as public industrial and commercial establishments (EPIC) and public administrative establishments (EPA). Side employee, 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 covered by an ESAT, or be a temporary worker or public official. Finally, be aware that this bonus remains optional, and that the conditions for obtaining and tax exemption of this bonus vary according to the date of its payment. For example, from 2024, the exemption from social contributions will continue, however, the premium will be subject to theincome taxwhich is not the case in 2022, nor in 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 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 rise to 8,000 euros 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.