Prime Macron. Despite its optional nature, the value sharing bonus fulfills some conditions if you want to take advantage of it. The payment ceiling is set at 6,000 euros.
[Mis à jour le 17 novembre 2022 à 08h14] Macron’s bonus payment is not closed in 2022! In fact, you can still receive this “value sharing” bonus, paid on an optional basis by your employer with no minimum payout. However, the ceilings are there. 3,000 euros for any employees and 6,000 euros for companies that have signed a profit-sharing agreement in 2021. As a reminder, even December 31, 2023Macron’s remuneration is exempt from employee contributions and social contributions, up to a maximum of 3,000 euros. Bonus is exempt, under the same conditions, to a maximum of €6,000 if the employer enters into a profit-sharing agreement. in contrast, From 2024Social contributions will continue to be exempt, but the premium will be subject to income tax, which is not the case in 2022 nor in 2023.
But then, how is it paid to the employer, and how do you get the amount as an employee? First, everything Owner of a private law business installment can be paid. In the same way as public institutions of an industrial and commercial nature (epic) and public administrative institutions (Environmental Protection Agency). On the part of the employee, in order to hope for a Macron bonus, you need to be bound by the company under an employment contract (CDD, CDI), or be a disabled worker under a ESATor be temporary worker where public employee. Finally, know that in a very specific case, the amount can go up to 8,000 euros (in 2022 only). When the employee receives it twice: a first payment corresponding to the old ceiling authorized until August 1, 2022 (€ 2,000) + a second payment of a maximum of € 6,000, authorized until December 31, 2022. After that, the employee can hope to pocket the amount of € 8,000, until If only this maneuver remained extremely rare. This year The average amount paid is 710 euros.
The value-sharing bonus can be paid by all employers subject to private law, including the self-employed (artisans, merchants, farmers, liberal professions), mutual insurance companies, associations or foundations, trade unions, etc. Public institutions of an industrial and commercial nature (EPIC). Public Administrative Organizations (EPA) when they employ staff under private law (eg Regional Health Agencies (ARS)).
For payments between July 1, 2022 and December 31, 2023, bonus paid to employees who, during the twelve months preceding its payment, received bonus less than three times the annual value of the minimum wage corresponding to the length of work stipulated in the contract, is exempt from all contributions and Social Security for employers and employees, including CSG and CRDS. In this case, the social package is not due. The premium is also exempt from income tax. On the other hand, if the employee’s wages are equal to or more than 3 times 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, 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,” the economy minister welcomed Bruno the mayorat the shooting location Telematine In France 2, Wednesday, November 10, 2022. The only small problem for the executive, the amount employers pay for this optional, tax-free premium only “just” arrives. 710 eurosWhen the authorized ceiling is reached 3000 eurosuntil 6,000 euros for some companies.
Macron’s bonus is paid within the period established by law. In this case, between August 1, 2022 and the December 31, 2022. Whether you are a government employee, employee or industrial, you have the possibility to benefit from it. With this year’s purchasing power bill 2022the payment deadline is set for December 31, 2022. This Macron bounty is exempt from taxes and even social security contributions December 31, 2023, exactly. On the part of employers, the payment of this “PEPA” bonus is based on voluntary work, and it is only mandatory respecting the applicable ceilings. It is up to them, within these ceilings, to pay the required amount.
Since the announcement of the tripling of Macron’s reward cap, 730 thousand employees He benefited from it for an average payment of Rs 710 euros. So it seems that this premium is not insignificant, but it is clearly below the applicable caps for the vast majority of payments. However, this was only an average amount 506 euros in 2021. What should we calmly look into the future for the government, having decided to perpetuate this apparatus.
The amount of Macron’s bonus exempted from contributions was set at a maximum 1000 euros. In 2022, it will triple 3000 euros For all beneficiaries, a decision voted on by the deputies in the National Assembly within the framework of the Purchasing Power Bill. This value sharing reward ranges from €2,000 to 6,000 euros To all companies that signed on profit sharing agreement In 2021, those whose headcount is not not exceed 50 And for workers in second line (if reassessment measures were taken).
The amount can be up to 8,000 euros In 2022 when the employee receives it twice in 2022. A first payment corresponding to the old ceiling authorized until August 1, 2022 (€2,000) + a second payment of a maximum of €6,000, authorized until December 31, 2022.
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