PRIME MACRON 2022. The exceptional purchasing power bonus could triple to reach 6,000 euros in 2023. In any case, this is one of Emmanuel Macron’s campaign promises in the event of re-election on April 24.
[Mis à jour le 15 avril 2022 à 11h36] Emmanuel Macron plans to triple the exceptional purchasing power bonus in the event of re-election on April 24. It will therefore increase from 1,000 euros to 3,000 euros net of tax. Better, for the companies having signed an agreement ofprofit-sharing, it should rise from 2,000 euros to 6,000 euros, still without being subject to taxes for employers. A measure of rewards for the investment of employees for two years, subject to high inflation in recent months. Emmanuel Macron talks to him about “employee dividend” to qualify this bonus also called “PEPA bonus”.
But then, who could be affected by its payment, in 2023? All employees whose salary is less than 3x the minimum wage. Remember that the Macron bonus is paid on a voluntary basis by employers to their employees. It mainly concerns the most modest French households. Last year, no less than 4 million employees were able to benefit from it, and the average amount of this PEPA bonus was 506 euros. let us call that this exceptional bonus of purchasing power is completely exempt from taxes for the bosses who plan to pay it. The hypothesis of making it compulsory, under conditions which are not yet known, is not excluded by the Government.
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).
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 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 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.
The Macron bonus paid to civil servants between June 1, 2021 and March 31, 2022. Capped at 1,000 euros, the bonus PEPA will be flexible according to the commitment and mobilization required of the agents concerned.