PRIME MACRON. An employee can pocket up to 8,000 euros in 2022 thanks to the value-sharing bonus. Who is concerned ? Under what conditions? All about the new premium.
[Mis à jour le 26 août 2022 à 14h47] This year, the payment of the Macron bonus or value-sharing bonus is undergoing a minor facelift! Indeed, this bonus is revalued, to allow employers to pay an “employee dividend” – an expression dear to the President of the Republic Emmanuel Macron – more important to their employees. Until then, this bonus could reach up to 3,000 euros for companies that have signed a profit-sharing agreement. From now on, the payment limits will triple and the appearance of a second payment period should even increase the bill even more. The “new Macron bonus”, with revaluation, can be paid between August 1, 2022 and December 31, 2022. But then, who is really entitled to it? Here is a summary to understand everything and clearly identify the beneficiaries:
- All employees : bonus up to 3,000 euros (1,000 euros previously)
- Company with profit-sharing agreement : bonus up to 6,000 euros (2,000 euros previously)
- Companies with less than 50 employees : bonus up to 6,000 euros (2,000 euros previously)
- General interest organization : bonus up to 6,000 euros (2,000 euros previously)
- Disabled worker covered by an ESAT : bonus up to 6,000 euros (2,000 euros previously)
Another novelty and not the least, the total amount paid over the year 2022 can now reach 8 000 euros. Explanations. The ceiling of 2,000 euros in force before August 1. And the ceiling of 6,000 euros until the end of the year, i.e. a total of 8,000 euros thanks to two payments within the limit of the authorized ceilings. Remember that the Macron bonus cannot replace any element of remuneration. This value-sharing bonus is paid on a voluntary basis by the employees to their employees, there is no obligation incumbent on the boss, of any amount whatsoever. In 2022, the Macron bonus remains exempt from social security contributions. Employees whose salary is less than 3x the amount of minimum wage, they also benefit from an income tax exemption. Remember that it can be paid in one or more instalments, with a maximum of once each quarter. But be careful, the rules will change from 2024. It will still be exempt from social contributions, however, it will be subject to income tax.
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.
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 August 1, 2022 and the December 31, 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).