PRIME MACRON 2022. The exceptional purchasing power bonus, or PEPA, is expected to triple in the coming weeks, as Emmanuel Macron announced earlier this week.
[Mis à jour le 9 mars 2022 à 16h17] The President of the Republic Emmanuel Macron made his very first campaign trip, this Monday March 7 in Poissy (Yvelines). And the least we can say is that he did not fail to disperse a few announcements and shock proposals in the face of the 200 inhabitants present during this discussion. The candidate LREM notably announced that he wanted triple the first Macron ! Without charges or tax, this exceptional purchasing power bonus was created following the Yellow Vests crisis.
As a reminder, the Macron bonus can be paid to any employee whose remuneration is less than 3x the minimum wage. Its amount is capped at 1 000 euros but can go up to 2 000 euros under certain conditions detailed in our dedicated article. Important, the deadline for payment is fixed at 31 mars 2022.
Since 2019, employees have been able to receive an exceptional bonus, exempt from taxes and social security contributions called the “Macron bonus”. That exceptional purchasing power bonus (is paid by any employer who wishes it to employees, under certain conditions. In particular if the employee in question does not exceed a certain income limit. This tax and social security exemption scheme aims to encourage employers to pay bonuses to their employees in order to enhance their purchasing power. It is not a State bonus, but a company bonus which remains optional and voluntary.
To be exempt from employee contributions, the Macron bonus cannot exceed the amount of 1 000 euros. Companies that have a agreement toprofit-sharing can pay the Macron bonus up to 2 000 euros. This amount, doubled, is also valid for companies with fewer than 50 employees, and second-line workers (if revaluation measures are taken).
Already extended in 2021, the premium PEPA is renewed for the year 2022. Note that the employer is not obliged to pay the Macron bonus. If he wishes to pay it, he has the option of doing so atall of its employeesor only to employees whose remuneration is less than 3 times the Smic.
In 2022, the Macron bonus benefits both employees and apprentices, as well as temporary workers and public officials. The employer can completely modulate the amount of the payment of the PEPA bonus according to the beneficiary according to certain criteria such as the employee’s remuneration, the employee’s classification level, his working conditions during the Covid crisis, or still his working time over a year.
The amount of the Macron bonus exempt from contributions is capped at 1 000 euros. However, this amount may double and reach 2 000 euros in the following cases:
- The company has signed a profit-sharing agreement
- The company has less than 50 employees
- Second-line workers (if upgrading measures are taken)
The Macron bonus is paid within a period provided for by law. In this case, between the June 1, 2021 and the 31 mars 2022. Whether you are a civil servant, an employee, or an industrialist, you have the possibility of benefiting from it.
The exceptional purchasing power bonus is exempt from income tax and from any social security contributions or contributions. But then, who is eligible for the Macron bonus? Employees are pay is less than 3 times the Smic (over the 12 months preceding the payment). This Macron bonus does not replace any element of remuneration.
The Macron bonus paid to civil servants between June 1, 2021 and March 31, 2022. Capped at 1,000 euros, the bonus PEPA will be flexible according to the commitment and mobilization required of the agents concerned.
