PRIME MACRON. The Macron bonus is renewed in 2022. Companies will be able to increase the amount. Who can perceive it? What is the maximum amount and the conditions? Here is all the practical information.
[Mis à jour le 8 août 2022 à 11h45] The maximum ceiling of the Macron bonus will increase in 2022. Renewed within the framework of the purchasing power law, the Macron bonus system, which has become a “value sharing bonus (PPV)” sees its maximum amount increase to 6,000 euros net of taxes. This concerns companies that have signed a profit-sharing agreement and those with fewer than 50 employees. For other companies, the amount of the bonus is also changing to go from 1,000 to 3,000 euros as a ceiling. The Macron bonus remains tax-exempt for beneficiaries up to less than 3 Smic per month and exempt from employee and employer contributions for the company.
The increase in the ceiling of the Macron bonus comes at a time of inflation and a decline in the purchasing power of the French. Rather than increasing wages, as demanded by part of the opposition, the government has therefore chosen to increase the ceiling for a tax-exempt bonus, a choice that will only pay off if the companies that can play the game… The objective is to encourage companies to pay a bonus in addition to salary. They will have between August 1 and December 31, 2022 to do so.
If the ceilings are interesting, it should be noted that on average, in 2021, the companies having granted this bonus to their employees paid “only” 506 euros on average. It should be noted that what is now called “Value sharing bonus” can reach 8,000 euros in a very specific case: an employer who has already paid the bonus (old version) this year, can pay it again from of August 1, 2022. Enough to allow employers to pay up to 8,000 euros in premium, in all, over the year 2022 (2,000 + 6,000).
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.
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 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 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).