PRIME MACRON 2022. MPs voted in favor of the value-sharing bonus. For who ? What new amount? What changes with this new version? We detail all the news.
[Mis à jour le 23 juillet 2022 à 13h01] Its adoption was widely debated and then finally renewed. MEPs voted in favor of renewing and tripling the value-sharing bonus, formerly “Prime Macron”. This bonus introduced after the Yellow Vests crisis is similar to an “employee dividend” as the Head of State likes to call it. An important novelty, the amount of this value-sharing bonus goes from 1,000 euros to €3,000 for all, and from 2,000 euros to €6,000 for companies that have signed an agreementprofit-sharing or those whose number of employees is less than 50. Small additional subtlety, an employer who has already paid the bonus (old version) this year, can pay it again from August 1, 2022. Enough to allow employers to pay up to 8,000 euro premium, in all, for the year 2022 (2,000 + 6,000). For this year 2022, the closing of payments is fixed at December 31, 2022. This Macron bonus is exempt from taxes and social security contributions until December 31, 2023, precisely. 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.
But then, who is affected by the payment of the Macron bonus? In reality, all employees whose salary is less than 3x the amount of minimum wage are potential beneficiaries. Last year, 4 million of them received it, for an average payment amount of 506 euros. Information confirmed by the Bercy tenant, at the microphone ofRTL Monday, July 18: “the Macron bonus will be multiplied by three, up to 6,000 euros for companies that have a profit-sharing agreement.” The tenant of Bercy specifying that “it is only for the year 2022, if it goes badly in 2023, the company will not be threatened”. A declaration which follows the legitimate concern of certain owners of SMEs, undecided in the face of a possible increase in wages in the event of a sudden change in the economic situation. Please note that this Macron bonus will be subject to the CSGthe CRDS and theincome tax for executives who win above 3x the minimum wage.
Since 2019, employees have been able to receive an exceptional bonus, exempt from taxes and social security contributions called “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). This bonus could now triple over the summer, with the announcement of the purchasing power bill scheduled for July 6, 2022. Then, the amount of this PEPA bonus could reach up to 6,000 euros without charges or taxes. for companies benefiting from a profit-sharing agreement.
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. 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 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. With the purchasing power bill, the reform of the Macron bonus should be announced in the summer of 2022. The loss of the absolute majority in the National Assembly by Emmanuel Macron and the presidential party has largely fragmented the political landscape. Despite everything, the Council of Ministers of Thursday July 7, 2022 confirmed the tripling of the Macron bonus up to 6,000 euros net of tax. A way for employees to pay an “employee dividend” to their employees, to reward them for their investment.
The amount of the Macron bonus exempt from contributions is capped at €1,000. However, this amount may triple and reach €3,000 in the event of a majority obtained by the LREM group in the National Assembly following the legislative elections on June 12 and 19. A major campaign promise from the Head of State, it could come into force this year, at the beginning of the summer with the promulgation of the purchasing power bill by Prime Minister Elisabeth Borne.
This exceptional purchasing power premium could also go from €2,000 at €6,000 net of tax if the paying company has signed a profit-sharing agreement, has less than 50 employees and for second-line workers (if revaluation measures are taken).