PRIME MACRON. The payment of the value sharing bonus is open until December 31, 2022. For whom? Under what conditions? What amount? We take stock.
[Mis à jour le 1er décembre 2022 à 08h09] Renewed in 2022, the Macron bonus, or value-sharing bonus, allows an employer to pay a bonus to its employees to reward them for their investment. This bonus can reach up to 3,000 euros, and even 6,000 euros for companies that signed a profit-sharing agreement last year. Within the limits of these amounts, the premium is exempt from social security contributions. Employees earning up to 3 times the minimum wage also benefit from an income tax exemption. Attention, from 2024, the Macron bonus will be subject to income tax. It should be remembered that obtaining it is voluntary, with no obligation incumbent on the employer.
But then, what are the conditions for paying and receiving this bonus? First, any employer under private law can pay the bonus. In the same way as public industrial and commercial establishments (EPIC) and public administrative establishments (EPA). On the employee side, it is necessary to be bound to the company by an employment contract (CDD, CDI), to be a disabled worker under an ESAT, or to be a temporary worker or a public official. In 2022, the average payment amount currently reaches 710 euros. Finally, be aware that your employer only has one month left if he wants you to benefit from this bonus. The deadline for payment is December 31, 2022.
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.
Since its continuation this summer, the value-sharing bonus, better known as the Macron bonus, has benefited more than 700,000 employees ! “What I see is that it works, so we always have an interest in perpetuating what works” welcomed the Minister of the Economy Bruno the Mayoron the set of the show Telematin on France 2, Wednesday, November 10, 2022. The only small problem for the executive, the amount paid by employers for this optional and tax-exempt premium only reaches “only” 710 euroswhen the authorized ceiling reaches 3 000 euroseven 6 000 euros for some companies.
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.
Since the announcement of the tripling of the ceiling of the Macron bonus, 730,000 employees benefited from it for an average payment of 710 euros. This premium therefore appears to be not negligible, but clearly below the ceilings in force for the vast majority of payments. However, this average amount was only 506 euros in 2021. What to consider the future serenely for the government, after having decided to perpetuate this device.
The amount of the Macron bonus exempt from contributions was capped at 1 000 euros. In 2022, it will triple to reach 3 000 euros for all beneficiaries, a decision voted by the deputies in the National Assembly within the framework of the purchasing power bill. This value-sharing bonus even climbs 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 not exceed 50 and for the workers of the second line (if revaluation measures are taken).
The amount can even go up to 8 000 euros in 2022 when an employee receives it twice in 2022. A first payment corresponding to the old ceiling authorized until August 1, 2022 (2,000 euros) + a second payment capped at 6,000 euros, authorized until December 31 2022.