PRIME MACRON. The value-sharing bonus will see its amount triple in 2022 to reach 6,000 euros. For who ? What payment date? We will explain everything to you.
[Mis à jour le 12 septembre 2022 à 08h07] The Macron bonus, or value-sharing bonus, can be defined as an employee dividend. Clearly, the company has the possibility of paying a bonus to the employee, within the limits of certain ceilings, but without a minimum and without any obligation, it is the principle of volunteering that prevails. This year, the maximum amount of this bonus has tripled. By going from 1,000 to 3,000 euros, and from 2,000 to 6,000 euros for companies that have signed a profit-sharing agreement. It can even reach 8,000 euros thanks to two payments of 2,000 euros (old ceiling) and 6,000 euros (new ceiling between August 1 and December 31, 2022). Remember that it can be paid in one or more instalments, with a maximum of once each quarter. But then, who can benefit from this bonus? Which employees? Here they are :
- An employee linked to the company by an employment contract (CDD, CDI)
- A disabled worker covered by an ESAT
- An interim
- A public official from a public administrative or industrial and commercial establishment (EPIC and EPA)
Good to know, all employers under private law can pay the bonus. In the same way as public industrial and commercial establishments (EPIC) and public administrative establishments (EPA). It should also be remembered that this bonus is subject to different treatment in terms of taxation depending on the level of income of the employee. In 2022 and until December 31, 2023, the Macron bonus remains exempt from social contributions and income tax for employees whose salary is less than 3x the amount of the minimum wage. When the remuneration is at least equal to 3x the amount of the minimum wage for the bonuses paid between 1is July 2022 and December 31, 2023 and premiums paid from 1is January 2024, the exemption from employer and employee social security contributions does not apply to the CSG-CRDS. The premium is then subject to the social package under the conditions applicable to profit-sharing for companies that are liable for it. The premium is not exempt from income tax.
The value-sharing bonus can be paid by all employers governed by private law, including self-employed workers (craftsmen, traders, farmers, liberal professions), mutual insurance companies, associations or foundations, trade unions, etc. Public establishments of an industrial and commercial nature (EPIC). Public administrative establishments (EPA) when they employ staff under private law (for example regional health agencies (ARS)).
For payments between July 1, 2022 and December 31, 2023, the bonus paid to employees who received, during the twelve months preceding its payment, remuneration less than three times the annual value of the minimum wage corresponding to the duration of work provided for in contract, is exempt from all contributions and employer and employee social security contributions, including the CSG and the CRDS. In this situation, the social package is not due. The premium is also exempt from income tax. On the other hand, if the employee’s remuneration is equal to or greater than 3x the amount of the minimum wage, also from January 1, 2024, the bonus is subject to social security contributions and income tax.
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 euro bonus, in all, for the year 2022 (2,000 + 6,000).
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.