PRIME MACRON 2022. The amount of the PEPA bonus will triple this year to reward employees. For who ? What conditions? We will explain everything to you.
[Mis à jour le 30 juin 2022 à 08h04] The amount of the new Macron bonus will triple in 2022! The Head of State had promised it during the presidential campaign, and the proposal will indeed be part of the purchasing power bill presented to the Council of Ministers on July 6, then submitted to Parliament. Previously capped at 1,000 euros, it will triple to reach 3,000 euros. And even go from 2,000 euros to 6,000 euros when the company paying it has signed aprofit-sharing. Second solution for the PEPA premium to reach the attractive ceiling of 6,000 euros, the company must have fewer than 50 employees. But in fact, will the exceptional purchasing power bonus really reach 6,000 euros net of tax? Not necessarily, explanations.
In 2021, while the two ceilings for the Macron bonus were set at 1,000 euros and 3,000 euros respectively, the average amount paid by companies was 506 euros. In total, 4 million French people have benefited from it. A sum far from the authorized ceilings, enough to doubt the new payments from employers, despite the wish to reward their employees after two delicate years due to the Covid-19 crisis. One possibility has not yet been ruled out by the Head of State: to make payment of the new Macron bonus compulsory next year. The contours of this bonus should be at the next Council of Ministers. As a reminder, the remuneration of an employee must be less than 3x the amount of the minimum wage to claim the PEPA bonus. On the employer’s side, the payment is completely voluntary, the latter is simply required to respect the ceilings in force.
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).
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 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. The presentation of the purchasing power bill scheduled for July 6 could coincide with the official announcement of the new payment date for the PEPA bonus. Please note, this new division of the Assembly, and the necessary alliances of the Head of State to pass his texts could further delay the implementation of this increase in the exceptional bonus for purchasing power.