PRIME MACRON 2022. The exceptional purchasing power premium should triple before the summer. What new amount? For who ? What payment date? We take stock.
[Mis à jour le 27 mai 2022 à 08h05] This is one of Emmanuel Macron’s flagship proposals since his presidential campaign: triple the amount of the PEPA bonus. In other words, increase this exceptional and voluntary bonus on the part of employers from 1,000 euros to 3,000 euros. And even up to 6,000 euros in certain very specific cases. In reality, the Macron bonus benefited 4 million French people in 2022 for an average payment amount of 506 euros, quite far from the 1,000 euros announced. So, will it be necessary to review the terms this year with this sharp increase? Everything remains to be done for the Borne government, a stone’s throw from the legislative elections scheduled for June 12 and 19. Especially since the announcement of the purchasing power bill, which includes the Macron bonus, should also be unveiled after these elections, in the event of a majority obtained by LaREM. But then, what are the specificities of this Macron bonus? How is it paid? And who benefits from it?
The amount of the Macron bonus should triple before the summer! By going from 1,000 euros to 3,000 euros and from 2,000 euros to 6,000 euros maximum for companies that have signed a profit-sharing agreement, or companies with fewer than 50 employees. Employees precisely, how can they claim this exceptional bonus? All employees whose salary is less than 3 times the Smic apply! It’s that simple. And employers in all this? The payment of the PEPA premium is totally voluntary, there is no obligation for them. This premium remains totally tax-exempt, whether on the side of the boss or the employee. It is therefore not to be included on his tax return, the deadline of which is fast approaching for millions of taxpayers.
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 in the event of re-election of the LREM candidate on April 24, going from 1,000 euros to 3,000 euros. And up to 6,000 euros without charges or taxes for companies benefiting from a profit-sharing agreement.
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.
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 coming weeks, after the legislative elections according to the last words of government spokesperson Olivia Grégoire.
The amount of the Macron bonus exempt from contributions is capped at 1 000 euros. However, this amount may double and reach 2 000 euros in the following cases:
- The company has signed a profit-sharing agreement
- The company has less than 50 employees
- Second-line workers (if upgrading measures are taken)