PRIME MACRON 2022. The amount of the exceptional purchasing power bonus should therefore triple to reach 6,000 euros from next year.
[Mis à jour le 25 avril 2022 à 15h29] Emmanuel Macron has just been re-elected as President of the Republic with 58% of the vote, facing Marine Le Pen this Sunday, April 24, 2022. An election which should therefore be synonymous with tripling the Macron bonus, like the current head of the State announced it several weeks ago. This was one of his main campaign proposals, it should see the light of day in 2023. As a reminder, the “PEPA” bonus is paid voluntarily by employers to their employees, the exceptional purchasing power bonus is conditional on a single element, the employee’s salary level. Indeed, only employees whose salary is less than 3x the amount of the Smic can claim it. What allow many bosses to reward their employees for their investment. This bonus could even be compulsory, according to the words of the current head of state. It now remains to know the exact terms when it is implemented in 2023.
The “employee dividend“as Emmanuel Macron recalled during the debate and as he likes to describe this bonus, aims to strengthen the purchasing power of the most modest French households after two years of the Covid crisis, and the recent rise in inflation (+4.5%) following the start of the war in Ukraine.The amount of the exceptional purchasing power bonus will therefore increase from 1,000 to 3,000 euros net of tax!No charges for the employer and no social security contributions for beneficiary employees. It will even rise from 2,000 euros to 6,000 euros for all companies that have signed aprofit-sharing. Remember that last year, no less than 4 million employees were able to benefit from it, and the average amount of this PEPA bonus was 506 euros.
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 amount of the Macron bonus exempt from contributions is capped at €1,000. However, this amount may double and reach €2,000 in the following cases:
- The company has signed a profit-sharing agreement
- The company has less than 50 employees
- Second-line workers (if upgrading 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.
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.
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.