© Pay slip: should the Macron bonus appear on your payslip? – Source: iStock
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The Macron bonus, value sharing bonus, is paid by the employer. This bonus is intended to encourage them to pay bonuses to their employees. And this, in order to strengthen their purchasing power. To be able to benefit from it, it was therefore necessary work with his company through an employment contract, be a disabled worker covered by an ESAT, or temporary worker or public official. Although there are no income requirements to receive it, lhe level of income of each determines all the same a difference in taxation. As you know, the prime Macron does not undergo taxation, social security contributions or income tax. Indeed, this payment has no impact on the net taxable salary that you receive every month. However, it must still appear on your payslip. We’ll explaine everything here !
The Macron bonus on the pay slip?
As explained, the Macron bonus was reduced in 2022. Indeed, if you have perceived it, then you know that it is exempt from any social or tax levy. However, it should be noted that it has not completely disappeared from the declarations. Indeed, this value-sharing bonus is part of the payments made by the employer. Thus, the latter decided the amount of the premium paid. For the employer, this payment must appear on his declarations to the social and tax authorities. And this, for proof of payment to its employees. As an employee, if you earn less than 3 times the Smic, which represents nearly 4,000 euros net per month, then the payment of this bonus constitutes an element of remuneration not subject to contributions and contributions. However, it must appear on your payslip. We explain to you.
According to our colleagues from Bercy, the Macron bonus amounts, on average, to 700 euros in 2022. Know that this payment, from the employer, must appear on your payslip. And this, according to the Official Social Security Bulletin (BOSS). « The labor code provides for the obligation to mention on the payslip the totality of the employee’s remuneration “. The site goes on to add details regarding this. ” The payment of the value-sharing bonus must therefore appear on a line – if possible specific because of the associated exemptions – of the payslip for the month of payment and the net total paid (salary + bonus) must correspond to the total of the remuneration shown on the payslip ».
A bonus still taken into account
So you will understand that this Macron bonus does not go under the radar. Indeed, although it is entirely tax-exempt, the payment must still appear on your payslip. LThe Official Social Security Bulletin (BOSS) also added that there were some differences for beneficiaries of the RSA or the activity bonus. In fact, they must include the amount affected by the Macron bonus in the amounts they declare to CAF. And this, in order to have a fair calculation during the calculation of rights.
In addition, the calculation is done separately. Indeed, as you will have understood, the payment of the Macron bonus does not form part of net taxable income. However, it still appears on your payslip. And this, since your employer had to declare it to the Directorate General of Public Finances (DGFiP). So they take this statement and submit it for the calculation of your reference tax income (RFR). And this, to obtain a fair calculation. As you know, it is the RFR which determines the access or not to the aid, allowance and other devices paid by the CAF. So don’t forget to check if your Macron bonus payment appears on your payslip.
Source : Money Vox