PRIME MACRON 2022. The value-sharing bonus is extended this year, and its amount will triple to reach 8,000 euros. When will it be paid? We take stock.
[Mis à jour le 26 juillet 2022 à 08h07] The deputies validated the tripling of the Macron bonus in 2022. A long-awaited project by the government in place to try to give a boost to the purchasing power of the French through an “employee dividend” , as the Head of State likes to describe this bonus. In 2022, the value sharing bonus as it has been renamed, can be paid from August 1st until December 31st. To touch it, the rules are simple. An employee whose salary is less than 3x the amount of the Smic can claim it. In this case, the Macron bonus is completely exempt from tax, whether on the employer or employee side. Conversely, if a manager pockets more than 3x the amount of the minimum wage, this bonus is subject to CSG, CRDS and income tax. Keep in mind that in 2024, this mode of taxation will become the norm. Regardless of the salary displayed on your payslip, the Macron bonus will become taxable.
Thanks to the amendment voted by the deputies in the National Assembly last week, the amount of the value-sharing bonus will triple. These ceilings will increase from 1,000 euros to 3,000 euros for all. And from 2,000 euros to 6,000 euros for companies benefiting from a profit-sharing agreement, just like those whose number of employees is less than fifty. Good to know, the Macron bonus can reach 8,000 euros in a very specific case: an employer who has already paid the bonus (old version) this year, can pay it again from August 1, 2022. Enough to allow employers to pay up to 8,000 euros in premium, in all, for the year 2022 (2,000 + 6,000). As a reminder, this bonus remains based on voluntary work, no obligation falls on employers concerning its payment, whatever amount it may be. Last year, the average amount of payment of the Macron bonus was 506 euros.
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 PAPER 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.
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 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, for this year 2022the payment deadline is set for December 31, 2022. This Macron bonus is exempt from taxes and social security contributions until December 31, 2023, exactly. On the employers’ side, the payment of this “PEPA” bonus is based on voluntary work, it is just compulsory to respect the ceilings in force. It is up to them, within the limits of these ceilings, to pay the desired amount.
The amount of the Macron bonus exempt from contributions is capped at 1 000 euros. In 2022, it triples to reach 3,000 euros for all beneficiaries, a decision voted by the deputies in the National Assembly as part of the purchasing power bill. This value-sharing bonus will even go from 2,000 euros to 6 000 euros for all companies that have signed a profit-sharing agreement in 2021, those whose number of employees does not exceed 50 and for second-line workers (if revaluation measures are undertaken).
Good to know, in 2022, the value-sharing bonus could even reach 8,000 euros. Indeed, an employer who has already paid the bonus (old version with the ceiling of 1,000 euros) this year, will be able to pay it again from August 1, 2022. Enough to allow employers to pay up to 8,000 euros bonus, in all, for the year 2022 (2,000 + 6,000).