PRIME MACRON. The new value sharing bonus allows the employer to pay a larger bonus to the employee. Payment date, conditions and amount, we tell you everything.
[Mis à jour le 6 septembre 2022 à 09h33] The Macron bonus is getting a makeover at the end of 2022. Indeed, under the purchasing power law, this bonus qualified as an employee dividend by the President of the Republic becomes the value-sharing bonus ( PPV). The employer is free to pay or not such a bonus to his employees. Similarly, the amount is set by the employer himself, within the limits of the ceilings in force. This ceiling can also be modulated according to the beneficiaries according to the remuneration, the level of classification, the seniority in the company, the duration of effective presence during the past year or the duration of work provided for by the contract. of work.
Precisely, the amount of the value sharing bonus triples from August 1, 2022! For this year, the bonus must be paid before December 31, 2022. The amount increases to 3,000 euros net of tax. It can even reach 6,000 euros, and remains completely exempt from income tax, employee contributions and social security contributions if the employer sets up, on the date of payment of the bonus, or has concluded the year payment of this bonus a profit-sharing agreement when it is subject to the obligation to set up the profit-sharing, or a profit-sharing agreement when it is not subject to the obligation to set up of attendance. Know that it will even be possible to pocket 8,000 euros in bonus before the end of the year, 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. If the value-sharing bonus is combined with the exceptional purchasing power bonus (PEPA) which may have been paid until March 31, 2022, the total amount exempt from income tax in respect of income for the year 2022 cannot exceed €6,000.
In 2022, the Macron bonus remains exempt from social security contributions. Employees whose salary is less than 3x the amount of the Smic, they also benefit from an exemption from income tax. Remember that it can be paid in one or more instalments, with a maximum of once each quarter. But beware, the rules will change from 2024. She will still be exempt from social contributions, however, she will be subject to income tax. The employees concerned by this revaluation of the Macron bonus must be under contract, on a permanent contract, fixed-term contract, full-time or part-time, under an apprenticeship or professionalization contract either on the date of payment of the bonus, or on the date filing of the company or group agreement or signature of the employer’s unilateral decision implementing the bonus.
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 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 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).