The ceiling of the Macron bonus was raised this fall. Employees will be able to receive up to 6,000 euros! Here are the conditions and rules.
This is one of the boosts announced by the government as part of the purchasing power law as it approaches the start of the 2022 school year under the sign of inflation and tight budgets. Since August 1, 2022, the conditions of the “Macron bonus”, officially called the value sharing bonus (PPV), have changed! The maximum ceiling on the amount that employees can receive has been significantly increased. The minimum ceiling has thus increased to 1,000 to 3,000 euros for all and can even be significantly increased if a profit-sharing scheme has been set up in your company.
Up to 6000 euros premium, under what conditions?
In this case, but also if the payment is made by an organization of general interest, or for disabled employees covered by an ESAT, the amount thus increases to 6000 euros maximum, amount of the ceiling included in the text of the law officially published. in mid-August. This ceiling is valid for bonuses paid until December 31, 2022, with retroactive effect from July 1, 2022. The companies that pay it will be exempt from taxes on this bonus, the Macron bonus or value-sharing bonus, making the subject to total tax exemption for employees with a remuneration “less than three times the annual value of the minimum wage”, specifies the text of the law. Finally, be aware that the amount received may differ according to several criteria: your remuneration, your hierarchical level, your seniority in the company, your hours (full-time, part-time, etc.), or the conditions of your employment contract.
Is this Macron bonus taxable?
Good news for those who will receive this bonus, its amount will not be taxable until December 31, 2023, as contained in the text of the law. At least, up to a certain income limit… This specifies that the value-sharing bonus remains “totally exempt from employee and employer contributions, as well as tax for employees receiving up to less than three Minimum wage per month”, i.e. 5036.85 euros per month, the amount of the gross minimum wage being 1,678.95 euros since August 1, 2022.
Does the Macron bonus replace a profit-sharing or another bonus?
The decision to pay a bonus via the Macron bonus scheme remains subject to the goodwill of companies and their financial health. However, the text of the law specifies that this bonus cannot replace other systems in place. “It cannot replace any of the elements of remuneration (…) which are paid by the employer”, specifies the text which adds: “Nor can it replace increases in remuneration or bonuses provided for by a salary agreement, by the employment contract or by the practices in force in the company”.