PRIME MACRON 2022. In the event of a majority in the Assembly for the LREM group, Emmanuel Macron should formalize the tripling of the amount of the exceptional bonus for purchasing power.
[Mis à jour le 2 juin 2022 à 08h09] Since the start of his presidential campaign, well before his election for a second term, Emmanuel Macron had already mentioned the idea of tripling the amount of the exceptional purchasing power bonus. This proposal is one of its flagship promises, and should come into force this summer. Only one unknown until now: the result of the legislative elections on 12th and 19th June next. In case of victory and majority in the Assembly, no problem. In the event of cohabitation, everything would then be called into question. If all goes well for the LREM group in June, the Macron bonus should see its amount triple, when the purchasing power bill is announced, the texts of which will be studied on June 29 in the Council of Ministers. , as government spokeswoman Olivia Grégoire recalled on Tuesday, May 31.
But then, what will be the amount of the new Macron bonus? It should go from 1,000 to 3,000 euros, and from 2,000 to 6,000 euros nt tax for companies that have signed a profit-sharing agreement, or structures with fewer than 50 employees. Remember, however, that this “PEPA” bonus is paid on a voluntary basis by employers. The Head of State has never ruled out the possibility of making it compulsory in the future. The one that can be described as an “employee dividend” benefited 4 million people in 2021 for an average payment amount of 506 euros. With his wish to triple it, Emmanuel Macron intends to reward employees for their investment over these two delicate years in social and economic terms. A boost that could be welcomed with enthusiasm, at a time when inflation continues to climb. The consumer price index increased by 5.2% in May 2022 over twelve rolling months according to the latest official report from INSEE.
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). 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 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. With the purchasing power bill, the reform of the Macron bonus should be announced in the coming weeks, after the legislative elections according to the last words of government spokesperson Olivia Grégoire.
The amount of the Macron bonus exempt from contributions is capped at 1 000 euros. However, this amount may triple and reach 3 000 euros in the event of a majority obtained by the LREM group in the National Assembly following the legislative elections on June 12 and 19. A major campaign promise from the Head of State, it could come into force this year, at the beginning of the summer with the promulgation of the purchasing power bill by Prime Minister Elisabeth Borne.
This exceptional purchasing power premium could also go from 2 000 euros at 6 000 euros net of tax if the paying company has signed a profit-sharing agreement, has less than 50 employees and for 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. 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.