the exceptional purchasing power bonus, known as the Macron bond, was the subject of a permanent decision. However, it may change in the coming years. And this, following the law on purchasing power, approved in Parliament at the beginning of August. Created after the yellow vests strike and maintained in the context of the health crisis, this Macron bond offers aid to French companies. In fact, they can pay a tax-exempt premium. With the law of purchasing power, it has now changed its name. And this, to become the “value distribution bonus”. We tell you all about the conditions and amounts of this aid…
Changes in the Macron bonus
Macron’s modified bonus ceiling
Macron’s bonus ceiling has just been raised from €2,000 to €6,000 net of tax. And this, for companies that have signed a profit sharing agreement. But also, for companies with less than 50 employees. For the others, the maximum amount of aid paid ranges from 1,000 to 3,000 euros.
The tax exemption remains valid when the bonus occurs between July 1, 2022 and December 31, 2022. And this, for employees whose remuneration remains below “three times the annual value of the minimum growth salary” . Until December 31, 2023Macron’s bonus will remain “fully exempt from worker and employer contributions, as well as from the tax for employees who receive up to less than 3 Smic per month”provides the text.
The amount of the premium
Its amount may differ according to the beneficiaries depending on the remuneration, the level of classification, seniority in the company, the duration of the effective presence during the last year or the duration of the work foreseen in the employment contract.» as specified in the text of law published in the Official Gazette. ” She it cannot substitute any of the elements of the remuneration (…) that are paid by the employer or that become mandatory according to legal, contractual or customary norms. Nor can it replace the increases in remuneration or bonuses provided for by a salary agreement, by the employment contract or by current practices in the company.
The payment of the exceptional bonus occurs before a certain period. For the year 2021, the exceptional purchasing power bonus had to take place between June 1, 2021 and March 31, 2022. And therefore, for the year 2022, the bonus must logically be subject to a payment between June 2022 and March 2023.
Beneficiaries of the Macron 2022 bonus
The Macron bonus only affects employees whose remuneration represents less than three times the amount of the minimum wage. But also, they work in a company that has signed a profit-sharing agreement. Exceptionally, this agreement may be subject to contracts for a period of less than three years. However, its duration is never limited to less than one year. The social security financing law for 2020, which introduced this new modality to benefit from the Macron bonus, also established the establishment of aid for the drafting of benefit sharing agreements.
In 2018, the Macron bond enabled 5 million employees benefit from an amount of 450 euros on average. In 2021, an exceptional purchasing power bonus can be paid again. And this, to employees free of contributions, even without a profit sharing agreement. And finally, in 2022, the Macron bond is renewed. Starting in 2024, the bonus should be limited to employees of companies with fewer than 50 employees.
How does the reward work?
The Macron bonus consists of a bonus exempt from employee contributions and not subject to taxes under certain conditions. To benefit from the exemption, the Macron bonus must benefit employees whose income does not exceed a certain limit and, by 2021, must not exceed €1,000. Or €2,000 in the event of a profit-sharing agreement or scheme in favor of second-line jobs.
In 2019, the Macron bond exemption was subject to the existence or implementation ofa profit sharing agreement In the business. However, this condition did not exist for companies that paid the Macron bonus within the limit of €1,000 to their employees. And this, for his work during confinement in 2020. During this period, the amount of the bonus could reach 2,000 euros. And this, for companies that have entered into a profit sharing agreement before August 31, 2020.
By the year 2022, the limits increase to 3,000 euros for the general case. and even to 6,000 euros in the event of a profit sharing agreement. Or if the company has less than 50 employees. As of 2024, the exceptional purchasing power bond will no longer be eligible for full tax exemption. Prayed, will remain exempt from social security contributions.
#Prime #Macron #voici #ceux #qui #auront #droit #cette #aide #date #laquelle #elle #sera #versée