What are the conditions for receiving payment?


PRIME MACRON. Despite its optional nature, the value-sharing bonus meets a few conditions if you want to take advantage of it. The payout limit is set at 6,000 euros.

[Mis à jour le 17 novembre 2022 à 08h14] The Macron Bonus payout is not complete in 2022! In fact, you can get this “Value Sharing” bonus, optionally paid by your employer with no minimum payment limit. However, there are upper limits. 3,000 euros for each employee and 6,000 euros for companies that have signed a profit-sharing agreement in 2021. As a reminder, until December 31, 2023the Macron bonus is exempt from employee contributions and social security contributions up to an amount of 3,000 euros. Under the same conditions, the bonus is non-contributory up to a limit of EUR 6,000 if the employer concludes a profit-sharing agreement. In contrast, from 2024the exemption from social security contributions remains, but the premium is subject to income tax, which is not the case in either 2022 or 2023.

But then how do you pay it as an employer and how do you receive payment as an employee? First everything private employer can pay the premium. As well as public facilities of an industrial and commercial nature (EPOS) and institutions of public administration (EPA). On the employee side, you have to be to hope for the Macron bonus tied to the company by an employment contract (CDD, CDI) or a disabled worker under a ESATor be time employees Where public representative. Finally, note that in a very specific case the amount can reach 8,000 euros (only in 2022). If an employee receives it twice: a first payment equal to the old cap and approved until August 1, 2022 (2,000 euros) + a second payment capped at 6,000 euros and approved until December 31, 2022. Then an employee can hope to receive the sum of 8,000 euros, even if this maneuver remains extremely rare. This year the The average amount paid is 710 euros.

The value-sharing bonus can be paid by all private-law employers, including the self-employed (craftsmen, merchants, farmers, liberal professions), mutual insurance companies, associations or foundations, trade unions, etc. Public bodies of an industrial and commercial nature (EPIC). Institutions of public administration (EPA) if they employ private-law personnel (e.g. state health authorities (ARS)).

For payments made between July 1, 2022 and December 31, 2023, the bonus will be paid to employees who, in the twelve months prior to its payment, earned less than three times the annual value of the minimum wage, which corresponds to the intended length of employment in the contract Exempt from all contributions and employer and employee social security contributions, including CSG and CRDS. In this situation, the social package is not due. The premium is also exempt from income tax. However, if the employee’s salary is at least three times the minimum wage, the bonus is also subject to social security and income tax from January 1, 2024.

Since its continuation this summer, the value-sharing bonus, better known as the Macron bonus, has more than benefited 700,000 employees ! “What I see is that it works, so we always have an interest in continuing what works,” said the economy minister Mayor Brunoon the set of the show telematin on 2 France, Wednesday November 10, 2022. The only small problem for the manager, the amount paid by the employers for this optional and tax-free bonus only reaches “only” 710 euroswhen the allowable limit is reached €3,000even €6,000 for some companies.

The Macron bonus is paid out within a legally stipulated period. In this case between the August 1, 2022 and the December 31, 2022. Whether you are a civil servant, employee or industrialist, you have the opportunity to benefit from it. With the purchasing power calculation for this year 2022the payment period is set to December 31, 2022. This Macron bonus is tax and social security free until further notice December 31, 2023, exact. On the part of the employer, the payment of this “PEPA” bonus is based on voluntary work, it is only mandatory to comply with the applicable maximum limits. It is up to them to pay the desired amount within these limits.

Since the announcement of the tripling of the Macron bonus cap 730,000 employees benefited from it for an average payment of 710 euros. This premium therefore appears not insignificant, but is well below the caps applicable to the vast majority of payments. However, this average amount was only 506 euros in 2021. What can the government look to the future with equanimity, having decided to continue this device.

The amount of the non-contributory Macron bonus has been capped €1,000. In 2022 it will triple €3,000 for all beneficiaries, a resolution of the deputies in the National Assembly under the Purchasing Power Law. This value-sharing bonus even climbs to 2,000 euros €6,000 for all companies that a Profit Sharing Agreement in 2021 those whose headcount does not not exceed 50 and for the workers of the second row (if upgrading measures are taken).

The amount can even go up €8,000 in 2022 if an employee receives them twice in 2022. A first payment equal to the old limit approved until August 1, 2022 (2,000 euros) + a second payment limited to 6,000 euros approved until December 31, 2022.

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