PRIME MACRON. The amount of the value sharing bonus triples in 2022. For whom? What conditions? We take stock.
[Mis à jour le 25 août 2022 à 08h12] In 2022, the “value sharing bonus” replaces the exceptional purchasing power bonus. In other words, the Macron bonus. After this small vocabulary point, it is appropriate to dwell on the new terms of this bonus. First, the amount. It triples this year, going from 1,000 euros to 3,000 euros. And from 2,000 euros to 6,000 euros for companies that have signed aprofit-sharing, as for companies with less than 50 employees. Payment by a general interest organization or to disabled workers covered by an ESAT also opens the right to a bonus of 6,000 euros. These new ceilings apply between August 1 and December 31, 2022. In other words, an employee can receive up to 8,000 euros of Macron bonus this year (2,000 + 6,000). Remember that the Macron bonus cannot replace any element of remuneration.
This value-sharing bonus is paid on a voluntary basis by the employees to their employees, there is no obligation incumbent on the boss, of any amount whatsoever. In 2022, the Macron bonus remains exempt from social security contributions. Employees whose salary is less than 3x the amount of the Smic, they also benefit from an exemption from income tax. Remember that it can be paid in one or more instalments, with a maximum of once each quarter. But beware, the rules will change from 2024. She will still be exempt from social security contributions, however, she will be subject to income tax.
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.
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 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 euros bonus, in all, for the year 2022 (2,000 + 6,000).
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.