PRIME MACRON 2022. The exceptional bonus for purchasing power should benefit from a serious boost in the event of re-election of Emmanuel Macron on April 24. How much ? We tell you everything.
[Mis à jour le 30 mars 2022 à 11h18] The exceptional purchasing power bonus is a bonus introduced in 2018 after the Yellow Vests crisis by Emmanuel Macron. Paid voluntarily by the employer to its employees, it aims to compensate for the harmful effects of inflation. The only condition for an employee to be able to claim it is to receive a salary less than 3x the minimum wage. In total, 4 million French people benefited from it last year, for an average amount of 506 euros. The amount is capped at 1,000 euros, and can go up to 2,000 euros for companies with fewer than 50 employees or who have signed an employment agreement.profit-sharing.
But in this period of galloping inflation, Emmanuel Macron made a sensational announcement during the presentation of his program concerning the exceptional purchasing power bonus: “I want to triple it, without charges or taxes“. If he were re-elected on April 24, the Macron bonus would therefore rise to 3,000 euros, and up to 6,000 euros within companies benefiting from a profit-sharing agreement. A net increase supposed to reward workers from their investment, and counter the adverse effects of rising consumer prices.”This is what I call the employee dividend“said the LREM candidate last week at the microphone of France Blue.
Since 2019, employees have been able to receive an exceptional bonus, exempt from taxes and social security contributions called “Macron bonus”. That 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).
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.
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)
During his very first campaign “meeting” on March 7 in Poissy, Emmanuel Macron dropped the bomb. The PEPA premium or Macron premium should be tripled if the LREM candidate is re-elected to the presidency of the French Republic. What does this mean? This tax exemption scheme put in place by employers should therefore go from 1,000 euros to… €3,000 ! Better, for companies that have a profit-sharing agreement, the PEPA is capped at 2,000 euros. With this new Macron bonus, this amount could reach €6,000. Details should be provided by Prime Minister Jean Castex, the week of March 14.
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.
The Macron bonus paid to civil servants between June 1, 2021 and March 31, 2022. Capped at 1,000 euros, the bonus PEPA will be flexible according to the commitment and mobilization required of the agents concerned.