PRIME MACRON 2022. The exceptional purchasing power bonus could rise sharply this year if Emmanuel Macron is re-elected. For who ? How much ? We will explain everything to you.
[Mis à jour le 1er avril 2022 à 09h26] The exceptional purchasing power bonus could well triple this year if Emmanuel Macron is re-elected. It was in any case the clear wish and displayed by the current President of the Republic, during the presentation of his program on March 16 at the Docks de Paris. A proposal that. A proposal that takes on its full meaning in this period of high inflation and soaring energy and fuel prices. “I want to triple it without charges or taxes” he declared in mid-March. For the LREM candidate, this so-called PEPA bonus could be similar to an employee dividend, supposed to increase the purchasing power of employees and reward their investment in a delicate economic period. .
As a reminder, the Macron bonus was created in 2018 after the Yellow Vests crisis. It is paid to approximately 4 million French people per year, for an average amount of 506 euros. To benefit from it, an employee must not pocket a salary higher than 3x the minimum wage. In the event of Emmanuel Macron’s re-election on April 24, the exceptional purchasing power bonus will therefore increase from 1,000 euros to 3,000 euros. In companies with less than 50 employees or having signed a profit-sharing agreement, its ceiling is set at 2,000 euros. Same calculation, it will be tripled in 2022 to reach up to 6,000 euros.
Since 2019, employees have been able to receive an exceptional bonus, exempt from taxes and social security contributions called the “Macron bonus”. That 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).
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.
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.
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)
During his very first campaign “meeting” on March 7 in Poissy, Emmanuel Macron dropped the bomb. The PEPA premium or Macron premium should be tripled if the LREM candidate is re-elected to the presidency of the French Republic. What does this mean? This tax exemption scheme put in place by employers should therefore go from 1,000 euros to… 3 000 euros ! Better, for companies that have a profit-sharing agreement, the PEPA is capped at 2,000 euros. With this new Macron bonus, this amount could reach 6 000 euros. Details should be provided by Prime Minister Jean Castex, the week of March 14.
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 paid to civil servants between June 1, 2021 and March 31, 2022. Capped at 1,000 euros, the bonus PEPA will be flexible according to the commitment and mobilization required of the agents concerned.