MACRON BONUS 2022. The amount of the value sharing bonus will triple this year. Who is entitled to it? What are the payment terms? We will explain everything to you.
[Mis à jour le 21 juillet 2022 à 08h04] The Macron bonus or “value sharing bonus“As it has just been renamed, its amount should triple this year! This was the wish of the Head of State, and this proposal is part of the purchasing power bill, defended tooth and nail by the executive, prime minister Elisabeth Borne and the Minister of Economy Bruno the Mayor in leaders. But then, who will be able to receive this new Macron bonus? In reality, all employees whose salary is less than 3x the amount of minimum wage are potential beneficiaries. Last year, 4 million of them received it, for an average payment amount of 506 euros. Information confirmed by the Bercy tenant, at the microphone ofRTL Monday, July 18: “the Macron bonus will be multiplied by three, up to 6,000 euros for companies that have an agreement toprofit-sharing.” The tenant of Bercy specifying that “it is only for the year 2022, if it goes badly in 2023, the company will not be threatened”. A declaration which follows the legitimate concern of certain bosses of SMEs, undecided in the face of a possible increase in wages in the event of a sudden change in the economic situation.
This Macron bonus is tax exempt and of social contributions until December 31, 2023. 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, which may well be lower than the ceilings. Please note that this Macron bonus will be subject to the CSGthe CRDS and theincome tax for executives who win above 3x the minimum wage. The tripling of the Macron bonus will therefore be part of “purchasing power package” (25 billion euros in total) dear to the Minister of the Economy Bruno the Mayor bringing together around fifteen measures aimed at protecting the wallets of the French against galloping inflation (5.8% in June over one year), such as the increase in pensions by 4%, or even the thawing of the point of index of civil servants. Created following the Yellow Vests crisis, this exceptional bonus makes it possible to reward employees via a “employee dividend“Totally exempt from taxes. For now, the ceilings are still set at 1,000 euros and 3,000 euros. With the reform and the increase, the bosses will be able to pay up to €3,000 and €6,000 in the event of a profit-sharing agreement signed by the company last year, or for companies with fewer than 50 employees.
Problem with this Macron bonus, it is already greatly agitating the various groups in the National Assembly, especially since the start of the examination of the purchasing power bill. The rebellious decided to make fun of the subject, proposing an amendment to rename it “smoking bonus“. This is all very serious, BIA is justified by asserting that this exceptional purchasing power bonus does not open the door to any social rights, unemployment or old age cover. “Premiums shape an artificial deficit in the Social Security accounts (…) It is a sham that can accommodate a deterioration in the distribution of added value” we have in particular understood Monday July 18 in the hemicycle. What to further aggravate an already explosive situation between the majority and the various oppositions, the purchasing power bill including this bonus for sharing the added value looks perhaps even more complex than expected.
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 the “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. Despite everything, the Council of Ministers of Thursday July 7, 2022 confirmed the tripling of the Macron bonus up to 6,000 euros net of tax. A way for employees to pay an “employee dividend” to their employees, to reward them for their investment.
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).