PRIME MACRON. The payment of the new Macron bonus is open until December 31, 2022. What amount? For whom? We are taking stock.
[Mis à jour le 29 août 2022 à 08h05] The payment of the Macron new generation bonus is scheduled between August 1 and December 31, 2022 for all employers who want to benefit their employees. And good news for employees, this year, the amount will triple! In fact, from 1,000 euros to 3,000 euros for everyone, and from 2,000 euros to 6,000 euros for companies that have signed a profit sharing agreement, companies with less than 50 employees, organizations in the general interest, as well as for the disabled workers covered. through an ESAT. Another new and not the least, the total amount paid in the year 2022 may reach 8,000 euros. Explanations. The ceiling of 2,000 euros implemented before August 1. And the ceiling of 6,000 euros until the end of the year, ie a total of 8,000 euros thanks to two payments within the limit of the ceilings allowed.
Remember that the Macron bonus cannot replace any element of remuneration. This value-sharing bonus is paid on a voluntary basis by employees to their employees, without obligation incumbent on the employer, whatever the amount. In 2022, the Macron bonus remains free of social security contributions. Employees whose salary is less than 3x the amount of minimum wage, they also benefit from income tax exemption. Remember that it can be paid in one or more installments, with a maximum of once per quarter. But be careful, the rules change from 2024. It is still exempt from social contributions, but it will be subject to income tax.
The unique purchasing power bonus is exempt from income tax and any social security contributions or contributions. But then, who is eligible for the Macron bonus? Employees who are less than Smic 3 times (in the 12 months before payment). This Macron bonus does not replace any element of remuneration. The premium has been extended to 2021 PEPPA revised for the year 2022. Note that the employer is not obliged to pay the Macron bonus. If he wants to pay for it, he has the option of doing so atall its employeesor only to employees whose wages are less than Smic 3 times. In 2022, the Macron bonus benefits employees and apprentices, as well as temporary workers and public officials. The employer can completely modulate the amount of the PEPA bonus payment according to the beneficiary according to certain criteria such as the employee’s salary, the employee’s classification level, his working conditions during the Covid crisis, or his time in work for one year.
To be exempt from employee contributions, the Macron bonus does not exceed the amount of €1,000. Companies with a profit sharing agreement can pay the Macron bonus up to €2,000. This amount, which is doubled, is also valid for companies with less than 50 employees, and second-line workers (if revaluation measures are taken). This bonus can be tripled in the summer, with the announcement of the purchasing power bill scheduled for July 6, 2022. Then, the amount of this PEPA bonus can reach 6,000 euros without fees or taxes. sharing agreement.
The Macron bonus is paid within the period provided by law. In this case, between August 1, 2022 and the December 31, 2022. Whether you are a civil servant, an employee, or an industrialist, you have the possibility to benefit from it. With the purchasing power bill, for this year 2022payment deadline is set December 31, 2022. This Macron bonus is exempt from taxes and social security contributions until December 31, 2023, exactly. On the part of the employers, the payment of this “PEPA” bonus is based on voluntary work, it is only obligatory to respect the ceilings implemented. It is up to them, within the limits of these ceilings, to pay the desired amount.
The amount of the Macron bonus excluding contributions is limited to €1,000. In 2022, it will triple to reach 3,000 euros for all beneficiaries, a decision voted by representatives of the National Assembly as part of the purchasing power bill. This value sharing bonus goes from 2,000 euros to €6,000 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 taken).
Good to know, in 2022, the value sharing bonus can reach 8,000 euros. In fact, an employer who has already paid the bonus (old version with a 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 euros bonus, in all, for the year 2022 (2,000 + 6,000).