Bruno Le Maire has just made a first assessment: since its creation last July, the new Macron bonus formula has been awarded to more than 700,000 employees. Under what conditions can we benefit from it?
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The Macron bonus is not new since it was created in 2019, to respond to the crisis of “yellow vests”, and that it was then renewed to deal with the health crisis. But its contours have changed under the “purchasing power” law of last summer and even its name is no longer the same: we now speak of “value sharing bonus”, the PPV. In two months, it has already benefited 730,000 people, for an average amount of 710 euros. In all, since its creation, the Macron bonus has been paid to more than ten million employees. In its old version, it amounted to an average of 550 euros.
One thing does not change is that it remains optional. It is the employer alone who decides whether he wants to pay it. Nothing can force it. What changes, on the other hand, is first of all its amount. Two possibilities. The most advantageous is if your employer has already signed a profit-sharing agreement. The bonus can then go up to 6,000 euros per employee. This possibility is also open to the smallest companies, those with less than fifty employees. For all the others, the largest and those who have not signed an agreement, the premium is capped at 3,000 euros.
These sums, which are different, can be allocated to employees according to their seniority, the duration of work – part-time or full-time for example – the level of classification. But beware, they do not apply to everyone. Only to employees whose remuneration is less than three times the annual value of the minimum wage. High salaries are therefore excluded from the new Macron bonus.
These amounts remain tax-exempt. we do not pay tax or social charges on the sums received, if the premium is paid before 31 December. It should also be noted that it can be given in several installments by the employer. Before the end of January, the social partners will have to submit their proposals to the government on the question of the redistribution of wealth. On the menu of their discussions, the creation of an employee dividend and the revision of the mechanisms of participation and profit-sharing.