PRIME MACRON. This value-sharing bonus can reach 6,000 euros in 2022. The new payment dates are now known.
[Mis à jour le 22 septembre 2022 à 08h09] The new Macron bonus payment window is now open. Between the 1st of August and the December 31, 2022, each employer has the option of paying it. The good news lies in its amount. With the entry into force of the purchasing power law, the amount of the Macron bonus triples to reach 6,000 euros net of tax in the pockets of the employees concerned. Remember, however, that the payment meets a few criteria, including your link with the company. In other words, to receive the value sharing bonus, you must be bound to the company by an employment contract. Second option, being a disabled worker covered by an ESAT. Another possibility is to be a temporary worker or a public official (EPIC and EPA). This Macron bonus can be likened to an “employee dividend” as Emmanuel Macron has already called it. No income condition is taken into account in the payment of this new Macron bonus. Your level of income simply determines a different tax, but not obtaining the bonus itself.
All employers under private law can pay the premium. In the same way as public industrial and commercial establishments (EPIC) and public administrative establishments (EPA). If your salary is less than 3x the amount of minimum wagethe Macron bonus is exempt from social contributions and income tax until December 31, 2023. In the opposite case, if your salary is higher, the premium is then subject to the social package under the conditions applicable to profit-sharing for companies that are liable for it. Income tax is due (even from January 1, 2024). Finally, be aware that its amount can 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).
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 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).