PRIME MACRON. The value-sharing bonus will reach 6,000 euros in 2022, but will you be able to benefit from it? What are the conditions ? We take stock.
[Mis à jour le 19 août 2022 à 08h55] The Macron bonus continued to be talked about throughout the summer on the benches of the National Assembly and in Parliament. Still, all this little world has reached an agreement, its amount is fine triple in 2022 ! Regarding taxation, many things will change in the years to come, an overview of the new features not to be missed concerning the value-sharing bonus, as the executive wished to rename it. First of all, the amount will increase from 1,000 euros to €3,000. And from 2,000 euros to €6,000 for companies that have signed an agreementprofit-sharing and those with less than 50 employees. You earn less than 3x the amount of minimum wage ? The Macron bonus remains tax exempt and of Employee contributions and employers in 2022.
Please note, from 2024, the value-sharing bonus will take a very different turn. On the taxation side, it will only be exempt from social contributions. For the rest, you will have to go to the checkout. This “employee dividend” as we like to call it Emmanuel Macron however, has a definite advantage before the end of 2022, the possibility of receiving up to €8,000 bonus (2,000 + 6,000 euros)! Indeed, an employer who has already paid the bonus (old version) this year, will be able to pay it again from August 1, 2022 (until December 31, 2022, payment window authorized for the new Macron bonus). As a reminder, the payment of this bonus is voluntary, an employer is under no circumstances required to pay it to its employees. Last year, the average payout amount was 506 eurosfar from the ceilings set by the government.
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.
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 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).
Good to know, in 2022, the value-sharing bonus could 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, will be able to pay it again from 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).
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.