MACRON BONUS 2022. The amount of the exceptional purchasing power bonus could triple in the event of Emmanuel Macron’s re-election in the second round of the presidential election. When ? How much ? We tell you everything.
[Mis à jour le 11 avril 2022 à 08h54] Qualified for the second round of the presidential election since Sunday April 10 at 8 p.m., LREM candidate Emmanuel Macron should once again come back to this campaign proposal made during the presentation of his program in March. Triple the exceptional purchasing power bonus, also called the Macron bonus. This bonus is paid on a voluntary basis by employers to their employees. Importantly, it is exempt from all taxes, in order to encourage these bosses to reward their employees. Only employees whose remuneration is less than 3x the Smic can claim it. The current Head of State wants to boost the purchasing power of low-income households and encourage them after two difficult years, for some in great difficulty in the face of the constant rise in consumer prices.
The fact of wanting to triple the Macron bonus is justified in particular by the constant rise in the level of inflation in recent months (+4,5% in March over twelve rolling months). It is paid approximately 4 millions French per year, for an average amount of 506 euros. The exceptional purchasing power bonus could therefore go from 1,000 euros to 3 000 euros ! In companies with less than 50 employees or having signed a profit-sharing agreement, its ceiling is set at 2,000 euros. Same calculation, it will be tripled in 2022 to reach up to 6 000 euros. Remember that this aid was created in 2018 after the Yellow Vests crisis.
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 euros. Companies that have a profit-sharing agreement can pay the Macron bonus up to 2 000 euros. 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 31 mars 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 euros. However, this amount may double and reach 2 000 euros 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 euros ! 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 euros. 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.