MACRON BONUS 2022. The exceptional purchasing power bonus will triple in the event of Emmanuel Macron’s second term. Paid voluntarily by employers, this PEPA bonus is part of the campaign arguments of the LREM candidate.
[Mis à jour le 19 avril 2022 à 08h49] The payment of the Macron bonus could take a new turn in the event of the re-election of the current Head of State on April 24 as President of the Republic. Indeed, Emmanuel Macron has promised for several weeks during his various campaign trips to triple this exceptional purchasing power bonus. And the good news for employees is that all companies are eligible for this PEPA bonus payment. The only condition for the employee in this case, to benefit from a salary less than 3 times the amount of the minimum wage (revalued on May 1 for the second time in 2022). Remember that this so-called “PEPA” bonus is paid on a voluntary basis by employers in order to reward their employees for their efforts since the successive crises and declines in purchasing power of which they are the first victims.
The exceptional purchasing power bonus could therefore triple from 2023. Its amount would increase from 1,000 to 3,000 euros, and even from 2,000 to 6,000 euros for companies with fewer than 50 employees or those that have signed aprofit-sharing. Employers who wish to pay this bonus are totally exempt from charges and taxes on the amount of this bonus. Emmanuel Macron talks to him about “employee dividend” to qualify this bonus also called “PEPA bonus”. 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.
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 in the event of re-election of the LREM candidate on April 24, going from 1,000 euros to 3,000 euros. And 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. 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 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 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.