MACRON BONUS 2022. The exceptional purchasing power bonus could triple this year! Who can pay it? Who is entitled to it? What new amount? What we know.
[Mis à jour le 6 juin 2022 à 08h09] The Macron bonus should triple in 2022! It was one of the great campaign promises of the Head of State before his re-election, the proposal should become reality and be part of the purchasing power bill worn by Prime Minister Elisabeth Borne. Still, its implementation remains subject to the results of the legislative elections of 12 and 19 June next, in the event of a majority obtained by the group LREM in the National Assembly. Who would be entitled to this triple Macron bonus? Any employee whose salary is less than 3x the minimum wage. In other words, less than 4,768 euros gross monthly. Note that this bonus, also called “PEPA”, is fully exempt from tax and contributions, an advantage for the beneficiary employee as well as for the employer.
Employees have the possibility of paying an exceptional bonus of purchasing power of 1,000 euros, which would therefore increase to 3,000 euros in the event of tripling. Better still, this bonus could rise from 2,000 euros to 6,000 euros net of tax if the company scrupulously respects three criteria: fewer than 50 employees, having signed aprofit-sharing or be covered by a branch agreement or a company agreement providing for the enhancement of the profession of employees who have contributed, in 2020 or 2021, to the continuity of economic activity and/or the maintenance of social cohesion by exercising exclusively or mostly on site during periods of health emergency. For any additional questions on the subject, you can contact your regional directorate for the economy, labour, employment and solidarity (DREETS).
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 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 coming weeks, after the legislative elections according to the last words of government spokesperson Olivia Grégoire.
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.