The account for the purchasing power of the French it was finally voted on by the National Assembly. Consequently, and after much heated debate, the French should no doubt see their income increase in the months to come. And this, as a consequence of the runaway inflation that is taking place right now. Among the new measures for purchasing power, the evolution of some aids. In particular the ” Macron Award “. The latter, established by the Head of State during his first term, has been strengthened. So how much can you get with this new bonus? Are you one of the beneficiaries? We tell you all you need to know right now!
The recent modification of the Macron bonus
After unveiling the increase in the minimum wage, the revaluation of family allowances and the reduction of contributions for self-employed workers. The government then announced that the Macron Award it was about to undergo a great change. Like many helpers, after inflation, the government has chosen to create new ones. Or even as soon as they are re-evaluated. As a result, and following the law’s vote in favor of purchasing power, this premium has evolved and even changed its name. From now on, this bonus is called ” value sharing premium “. This new award is therefore intended replace the ” Macron Award “.
This system will follow the same principle as the old bonus established by the President of the Republic. Exemption from social security contributions that it will allowencourage companies to pay their employees for it. This bonus also benefits from a tax exemption for employees who receive it, but only under certain conditions.
The value sharing bonus
The new Value Sharing Bonus will benefita retroactive effect. And this, from 1 July 2022 and until 31 December 2023. It therefore aims to replace the exceptional purchasing power bonus known as the “Macron bonus”. As explained on the official government website, this bonus entitles you to a ” exemption from social security contributions »For employers. A bonus that aims at encourage companies to pay it and a tax exemption for employees who receive it, under certain conditions “.
This annual award it is therefore not a mandatory payment. In fact, it can be the subject of compensation from any employer who so desires. It therefore amounts to a maximum of 3,000 euros for employees without any conditions. However, it can go up to € 6,000 subject to profit sharing or profit sharing agreements. A help that will allow many employees to receive the bonus previously called the Macron bonus.
Beneficiaries of the new Macron bonus
To qualify for this bonus, you don’t need to do anything. Other than waiting for your employer to pass it on to you, there is nothing special you can do. Therefore, it is not necessary to be part of the most modest families, as for the return to school bonus. The employees affected by this bonus must therefore all be employees and contract employees of a public or private company. All companies, whatever their statemay have the opportunity to offer this bonus.
” Employees must be under contract: CDI, CDD, full-time or part-time, apprenticeship or professionalization contract, or on the date of payment of the bonus, or on the date of filing of the company or group agreement or signature of the employer unilateral decision to implement the bonus “, underlines the government regarding the new” Macron Award “. It should be noted that all employees, including workers with disabilities, are among those concerned.
The amount paid by your employer
According to the government website, the value sharing premium will be limited to ” € 3,000 without conditions “. But also a € 6,000 subject to profit sharing or profit sharing “. In fact, for the participation bonuses paid between July 1, 2022 and December 31, 2023, the exemption from social security contributions and charges takes place under certain conditions. Therefore, it changes the amount of the employee’s salary. Up to € 3,000 each. ‘year and per employee, this bonus is therefore exempt from all social security contributions for the employee. And this, be it social security or pension. In addition, it is also exempt for the employer. In this case, whether it is social security, pension, unemployment insurance, solidarity autonomy, but also wage tax …
On the other hand, up to € 6,000 per employee per year can be paid. In these cases, this bonus may be exempt from all contributions for employers with more than 50 employees who are subject to a profit-sharing agreement and who have implemented a profit-sharing scheme. But also employers with fewer than 50 employees who have voluntarily opened a profit sharing or participation plan. Finally, for employment assistance services (ESAT) for the bonuses paid to workers with disabilities.
The device that replaces the “Macron bonus”
It should therefore be noted that the implementation of this premium must go through a commercial agreementsigned between the trade unions and the employer. Or by unilateral decision of the employer. It can be paid in a single installment or in several installments. However, the bonus must remain within the limit of once per quarter. And it should not replace other salaries, such as the 13th month, the Christmas bonus, or the salary increase … This bonus can be the same for everyone, modulated or reserved for certain categories of staff. However, this choice must then be made by written agreement.
Furthermore, in the event that the accumulation of the participation premium gives rise to the right to tax exemption with the ” Exceptional Buying Power Bonus (PEPA). So the total amount exempt from income tax for income for the year 2022 cannot exceed 6,000 euros. The PEPA was paid until March 31, 2022. Now, this device comes to take the place of the “Macron bonus”.