It was December 10, 2018, in the midst of the “yellow vests” crisis. During a televised intervention, Emmanuel Macron announced the creation of an end-of-year bonus of 1,000 euros to already support the purchasing power of households. “I want a real improvement to be immediately perceptible, which is why I will ask all employers who can to pay an end-of-year bonus to their employees and this bonus will not have to pay any tax or charge. »
Four years later, what was quickly renamed the “Macron bonus” is still there. The device, which was intended to be temporary because it was designed in a context of crisis, has in fact been extended each year since 2018. And the text on purchasing power, the examination of which started in the National Assembly on Monday July 18, aims to perpetuate it for good. To the chagrin of some of the opposition parties, who fear a crowding-out effect on wages in a context of high inflation, and multiplied the amendments on Monday – more than 110 were tabled on the first article alone, which deals with the prime.
“Your bill is dangerous because it gives companies a blank check not to increase wages! », reacted on Monday, Clémence Guetté, deputy of La France insoumise (LFI), recalling that “all the unions are asking for wage increases”. “These value-added sharing bonuses should not be considered a wage policy”, abounded Charles de Courson (Freedom and territories). This premium “falls under the policy of purchasing power”and not wage policy, insisted the Minister of Labor, Olivier Dussopt, in the Hemicycle, Monday, “we do not confuse the two”. INSEE estimated that around 40% of the growth in compensation in the first quarter of 2019 was attributable to a “windfall effect” linked to the creation of the premium.
700 euros on average
The bill, which renames it “value sharing bonus”, allows it to be tripled to 6,000 euros (3,000 euros for companies without a profit-sharing scheme) and increases its social and tax regime, since this is now subject to the “social package” of 20% (over 250 employees). Until the end of 2023, it will be reserved for employees paid less than three minimum wage. Beyond that, it will be accessible to all regardless of income, but will also be subject to social security contributions (CSG-CRDS) and income tax.
Attracted when it was created, companies have used it less over the years. In 2018, large groups such as Orange, Publicis, LVMH or Total had acclaimed it, but it was in fact SMEs that paid the highest bonuses. In companies with fewer than 20 employees, the average bonus was around 700 euros in 2021 and 2022, almost twice as much as in companies employing more than 1,000 people. A difference which is partly explained by the existence, within large groups, of profit-sharing schemes prior to the bonus which make it less attractive than for SMEs which do not have it. It is however possible that the large groups whose profits are currently targeted by the opposition, seek to give pledges of goodwill, and pay a little more Macron bonuses this year.
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