MACRON BONUS 2022. The amount of the exceptional purchasing power bonus should reach 6,000 euros net of tax this year. Who is entitled to it? Under what terms of payment? The latest info.
[Mis à jour le 15 juillet 2022 à 08h33] The Macron bonus will see its amount triple in 2022! It was one of the promises of the Head of State during his presidential campaign, and he should keep his word. But then, who can benefit from it? Which employees? Under what conditions? In reality, a non-negotiable condition exists: an employee must benefit from a salary less than 3x the amount of the Smic to claim the Macron bonus. It should be remembered that employers are entirely free to pay a sum less than the ceilings in force. The average amount granted by employers to employees in 2021 attests to this: 506 euros pour 4 million beneficiaries. This exceptional purchasing power bonus, also known as the “PEPA” bonus, will be exempt from social security (CSG-CRDS) and tax contributions until December 31, 2023, with the exception of executives who earn more than 3x the minimum wage. For them, the Macron bonus will be subject to CSG, CRDS and income tax. Clearly, this exceptional purchasing power bonus will be part of the purchasing power bill, submitted to the Assembly on July 18 next. The total budget for this ambitious project, comprising some fifteen measures, is estimated at 25 billion euros.
The tripling of the Macron bonus will therefore be part of the “purchasing power package” dear to the Minister of the Economy Bruno Le Maire, bringing together around fifteen measures aimed at protecting the wallets of the French, such as the increase in pensions by 4% , or even the thaw of the point of index of civil servants. Created following the Yellow Vests crisis, this exceptional bonus makes it possible to reward employees via a “employee dividend“Totally exempt from taxes. For now, the ceilings are still set at 1,000 euros and 3,000 euros. With the reform and the increase, the bosses will be able to pay up to 3 000 euros et 6 000 euros in the event of a profit-sharing agreement signed by the company last year, or for companies with fewer than 50 employees. An initiative also strongly prompted by the rise in inflation in recent months, INSEE has confirmed a rate of 5,8% in June over one year, Wednesday 13 July.
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 over the summer, with the announcement of the purchasing power bill scheduled for July 6, 2022. Then, the amount of this PEPA bonus could reach up to 6,000 euros without charges or taxes. for companies benefiting from a profit-sharing agreement.
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.
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 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 summer of 2022. The loss of the absolute majority in the National Assembly by Emmanuel Macron and the presidential party has largely fragmented the political landscape. Despite everything, the Council of Ministers of Thursday July 7, 2022 confirmed the tripling of the Macron bonus up to 6,000 euros net of tax. A way for employees to pay an “employee dividend” to their employees, to reward them for their investment.