The
Macron bonus
was renewed again this year to make it more sustainable.
But with a more technical name:
a “value sharing” bonus (PPV)
, included in the purchasing power law passed this summer.
What is the Macron bonus?
Taking up the principle of the
“exceptional purchasing power bonus”
, put in place since 2019, the new Macron bonus wishes to encourage employers to pay an
“additional annual sum”
to their employees.
Although this bonus is a tool available to companies, it remains entirely optional and at the discretion of the employer.
“
The real
purchasing power
is that which comes from work
”, declared Emmanuel Macron in particular during his big meeting at La Défense Arena in April 2022.
What is the origin of this exceptional bonus?
The origins of this bonus date back to 2018. At the time, France lived every Saturday to the rhythm of demonstrations by "yellow vests" who demanded, among other things, an improvement in purchasing power.
On December 10 of that same year, Emmanuel Macron took the floor to declare "
a state of economic and social emergency
".
He wants a “
real improvement
” which would be “
immediately perceptible
” by the workers.
Among the measures announced, Emmanuel Macron indicates that he will ask "
all employers who can to pay an end-of-year bonus without taxes or charges
".
The idea is not new: it had been suggested by the president of the Hauts-de-France region, Xavier Bertrand, who proposed to introduce "
a bonus of purchasing power
" exceptionally tax-free, "
of a few hundred 'euro
'.
Who is entitled to the Macron bonus in 2022-2023?
What are the conditions ?
As in previous years, the Macron bonus will concern
all employees (permanent, fixed-term, full-time or part-time), agents of certain public establishments, temporary workers and certain disabled workers
.
Even if the device is mainly aimed at French people who have difficulty making ends meet.
Employees in the retail, cleaning, building and even road transport sectors, who are essential for economic continuity, are therefore particularly targeted.
In November 2022, the Minister of the Economy Bruno Le Maire announced that 700,000 employees had benefited from this new version of the bonus since this summer.
What is the amount in 2022-2023?
The employer is free to pay or not a bonus to the employees, and to choose its amount, within the limit of
3000 euros per year.
The “Value Share” bonus can be paid in one or more instalments, with a maximum of one quarterly payment.
Within the limits of these amounts, the premium is
exempt from employee and employer contributions and social security contributions (CSG and CRDS).
For employees earning up to 3 Smic, it is also exempt from income tax.
The bonus can however be increased up to 6,000 euros in the event of the signing of a profit-sharing agreement in the company or if the latter has fewer than 50 employees.
This amount may also apply for a payment by a general interest organization or for disabled workers covered by an ESAT (Establishment and service of assistance through work).
All of these arrangements are expected to continue into 2024.
When will the Macron 2022 bonus be paid?
If your employer decides to grant this exceptional bonus, it must be paid between July 1, 2022 and December 31, 2023.
Has the Macron bonus worked so far?
Bruno Le Maire indicated that the 700,000 employees previously mentioned had received an average bonus of 710 euros.
Well below, therefore, the new ceilings set by the government.
In the first half of 2022, 1.8 million employees have already received this supplement.
Over the whole of 2021, nearly 4 million employees had received the bonus.
In 2019, companies had played the game. Some 4.8 million employees had benefited from it for an average amount of 400 euros.
In 2020, despite the crisis, employers have once again responded.
More than 6 million employees still benefited from it for an average amount of 458 euros.
Approximately 2.3 billion euros were distributed in this way.
What do employers and unions think?
With all these new terms, the Medef had
"positively welcomed the announcement of the renewal of the premium".
"By its simplicity and thanks to its exemption from charges, this system facilitated the payment of bonuses to support employees in a period of increased cost of living, while preserving employment in France",
indicated to the time the employers' organization.
The unions, themselves, have been more cautious.
“We have a law on purchasing power which does not deal at any time with the increase in wages, it is a paradox”
, had commented on Europe 1 Philippe Martinez, secretary general of the CGT, who denounced measures
“ largely insufficient
.
On the same antenna, the boss of the CFDT Laurent Berger was however more nuanced:
“The Macron bonus concerned, last year, between 2 and 3 million people.
So it's good that it exists but it does not replace a salary policy because it is at the discretion of the employer.
I appeal to companies and professional branches, we need real wage dynamics, otherwise there will be conflict that will continue.
“To the increase in wages, defended by FO, the executive prefers ad hoc measures, conditional on the agreement of companies, and which should only benefit a limited number of workers,
explained the union led by Yves Veyrier .
in a press release.
Companies will be able to pay up to 3,000 euros per employee (6,000 euros in the event of a profit-sharing agreement).
Still, a tripled ceiling does not mean a tripling of the amount paid.
SEE ALSO
- Presidential 2022: Macron promises to raise the ceiling of the "Macron bonus" up to 6,000 euros