PRIME MACRON 2022. Emmanuel Macron has announced his wish to triple the PEPA bonus in the event of re-election on April 24. For who ? How much ? We take stock.
[Mis à jour le 22 mars 2022 à 15h48] During the presentation of his program in Aubervilliers, the current Head of State mentioned a significant change concerning the exceptional purchasing power bonus. Indeed, the “Macron bonus” will be tripled without charge or tax in the event of re-election of Emmanuel Macron on April 24, and would therefore increase from 1,000 euros to 3,000 euros. This bonus, also called PEPA, could even reach 6 000 euros in the event of a profit-sharing agreement signed by the company. But then, who will be able to benefit from this revaluation of the exceptional purchasing power premium? All employees whose salary is less than 3.5x the minimum wage. Remember that the Macron bonus was put in place following the Yellow Vests crisis and that it is paid on a voluntary basis by the bosses.
In the current economic and social context, particularly with soaring fuel and gas prices, the revaluation of this premium would not be too much for the most modest households. The Macron bonus benefited 4 millions of French last year. On average, each beneficiary received 506 euros Macron bonus in 2021. Beware, this bonus could even reach… 6 000 euros ! In the event of a profit-sharing agreement signed by the company, the bonus is 2,000 euros, so it would be tripled to increase to 6,000 euros. A boon for the employees concerned. If Emmanuel Macron is re-elected, this increase in the Macron bonus would therefore be valid next year, until 31 mars 2023.
Since 2019, employees have been able to receive an exceptional bonus, exempt from taxes and social security contributions called the “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 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 3.5 times the minimum wage (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.