PRIME MACRON 2022. The amount of the Macron bonus will triple this year to reach 6,000 euros net of tax. For who ? Under what conditions? All info.
[Mis à jour le 11 juillet 2022 à 08h09] It is now official, the amount of the Macron bonus is tripled. A decision taken during the last Council of Ministers, Thursday, July 7. The exceptional purchasing power bonus remains exempt from employer and employee contributions, and will not be subject to social and tax deductions such as income tax until December 31, 2023. Its amount goes from 1,000 euros (current ceiling) to 3 000 euros net of tax. For companies that signed a profit-sharing agreement in 2021, it triples from 2,000 euros to 6 000 euros. This increase also concerns companies with fewer than 50 employees. In addition to the objective of paying an “employee dividend”, the tripling of the PEPA bonus also plays a role in the face of soaring inflation (5.8% in June over a year). The consumer price index should even cross the 5.5% mark over the whole of 2022. This leads to a considerable loss of purchasing power for French households, in particular those on the lowest wages. Clearly, this exceptional purchasing power bonus will therefore be part of the purchasing power bill, submitted to the Assembly on July 18th. The total budget for this ambitious project is estimated at 25 billion euros.
To claim it, all the conditions must be met. First of all, for the employee, the remuneration must be less than 3x the amount of the minimum wage. Then, on the employer’s side, the amount of the premium paid must scrupulously respect the ceilings in force. In addition to this aspect, this “PEPA” bonus is paid on a completely voluntary basis. For now, there is no minimum amount. Last year, the average payment amount was 506 euros, quite far from the objectives set by the State. 4 million French people have taken advantage of it. This is why Emmanuel Macron has not yet ruled out the idea of establishing a minimum payment 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 PEPA 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.
Since 2019, employees have been able to receive an exceptional bonus, exempt from taxes and social security contributions called the “Macron bonus”. This exceptional purchasing power bonus (is paid by any employer who wishes it to employees, under certain conditions. In particular if the employee in question does not exceed a certain income limit. This tax and social security exemption scheme aims to encourage employers to pay bonuses to their employees in order to enhance their purchasing power. It is not a state bonus, but a company bonus which remains optional and voluntary.
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. However, this amount may triple and reach 3 000 euros in the event of a majority obtained by the LREM group in the National Assembly following the legislative elections on June 12 and 19. A major campaign promise from the Head of State, it could come into force this year, at the beginning of the summer with the promulgation of the purchasing power bill by Prime Minister Elisabeth Borne.
This exceptional purchasing power premium could also go from 2 000 euros at 6 000 euros net of tax if the paying company has signed a profit-sharing agreement, has less than 50 employees and for second-line workers (if revaluation measures are taken).
The Macron bonus is paid within a period provided for by law. In this case, between the June 1, 2021 and the 31 mars 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, the reform of the Macron bonus should be announced in the summer of 2022. The loss of the absolute majority in the National Assembly by Emmanuel Macron and the presidential party has largely fragmented the political landscape. Despite everything, the Council of Ministers of Thursday July 7, 2022 confirmed the tripling of the Macron bonus up to 6,000 euros net of tax. A way for employees to pay an “employee dividend” to their employees, to reward them for their investment;