The value sharing bonus has once again attracted companies in 2023. Annual, optional and exempt from contributions and social contributions under certain conditions, the one which was first
“exceptional purchasing power bonus”
, then
“Macron bonus”
, was born from the
“Yellow Vest”
crisis .
Renewed during Covid, it ended up being ratified - notably following an inter-professional agreement between unions and employers, last fall.
In 2023, 24% of companies in France have decided to use this tool.
And 5.27 billion euros were paid to 5.9 million employees.
That is to say a slight decrease compared to 2022, a year during which 5.4 billion euros of value sharing bonus were paid to 6.8 million people.
But if fewer employees were able to benefit from this gesture on the part of their employer, the bonuses were, on the other hand, more generous than the previous year.
Thus, from 779 euros on average in 2022, the value sharing bonus increased to 885 euros in 2023. A welcome boost for the purchasing power of employees - at a time when the instability of the economic situation worried French companies who have seen activity tighten in recent months.
The system is also particularly popular with small businesses.
Of the approximately 5.3 billion euros paid, 23.9% came from companies with fewer than 10 employees.
The latter were also more generous, with bonuses amounting on average to 1,141 euros, compared to 855 euros in companies with 2,000 employees or more - which are responsible for 19.3% of the total amount paid.
Age structure
On the employee side, a third received more than 1000 euros and 40% less than 500 euros.
The age pyramid also plays a role, with significantly lower amounts for the youngest.
Employees under 20 years old had to settle for 397 euros on average, those aged 20 to 24 received 613 euros on average.
Beyond 30 years, the premiums are more generous, oscillating between 860 and 956 euros.
We also see great heterogeneity in the amount paid depending on the sector.
Financial and insurance activities, chemical industry, IT and legal activities, consulting and engineering,... sectors known for their high salaries paid generous bonuses ranging from 1066 to 1308 euros.
Compared to an average of 805 euros for the commerce sector or an average of 451 to 446 euros for social action and temporary work which relies on a low-wage workforce.
Also read: What taxation for the value sharing bonus, ex-Macron bonus?
In industry, a large proportion (40%) of companies have granted bonuses, while this share increases to 14.1% for the hotel and catering sector to have done so and to 14% for the arts, entertainment and recreational activities.
In 2024, business leaders intend to continue the movement.
According to the economic survey established by the Confederation of Small and Medium Enterprises (CPME) in December 2023, 55% of bosses plan to increase the salaries of their employees and 58% plan to pay them bonuses, whether they are sharing bonuses value or individual premiums.
A forecast which may not come true if the government ever decides to call into question the reductions in charges, warns the employers' organization.