PRIME MACRON. The value-sharing bonus is extended in 2022, and its amount will triple. Conditions, payment… All the answers to your questions.
[Mis à jour le 24 août 2022 à 08h09] The amount of the Macron bonus will triple in 2022! It was one of Emmanuel Macron’s proposals for many months, it was adopted by the deputies in the purchasing power package this summer. In other words, the amount of its ceiling will increase from 1,000 to 3,000 euros for all employees who will benefit from it. For companies with less than 50 employees, and those having signed aprofit-sharing in 2021, the amount will increase from 2,000 to 6,000 euros. But then, what about a Macron bonus of 8,000 euros? Indeed, this “value sharing premium” may well reach this amount in 2022! Let’s take a simple example. An employer paid one of its employees a Macron bonus of 2,000 euros in June. With the reform and the tripling, he has quite the possibility of repeating the operation with a bonus of 6,000 euros between August 1 and December 31, 2022. Result of the races, this famous employee can pocket 8,000 euros of Bonus Macron, in two installments, in 2022. In fact, this bonus rarely gives rise to such sums, the average amount paid observed in 2021 being 506 euros. Very far from the stated objectives.
As a reminder, this exceptional aid is paid on a voluntary basis by employers to their employees, in particular to reward them for their investment for three economically delicate years, marked by the Covid crisis, then the war in Ukraine. But then, who is affected by this bonus? In reality, all employees who pocket a salary less than 3x the amount of the minimum wage. In this case, the Macron bonus is completely exempt from taxes, social and employer contributions. Be careful however, from 2024, it will only be exempt from social security contributions. For the rest, it will be subject to tax. Despite the introduction of payment ceilings, this bonus has not yet been very successful with employers.
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 euro bonus, in all, for the year 2022 (2,000 + 6,000).
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 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.