how much does the tax benefit cost you?

The Macron bonus allows companies to pay a bonus exempt from social and tax deductions, in addition to your salary. Since its creation in 2019, the system has been renewed each year under different conditions. But how much is it really worth to you?

At the end of 2018, following the Yellow Vests crisis, several emergency economic and social measures were voted by Parliament. Among these, the emblematic exceptional purchasing power bonus (Pepa), known as Macron premium.

570euros average premium

In 2021, companies could thus pay a premium exempt from social and tax deductions until 1000 euros (even 2000 euros in the event of a profit-sharing agreement) to employees whose salary did not exceed 3 times the annual minimum wage.

The device, although optional and left to the discretion of the employer, has aroused interest. In total, 2 billion euros were paid as part of the Macron bonus in 2021. For 3.7million employees concerned, the average bonus received in addition to salary is 570 euros per beneficiary, according to Urssaf monitoring data.

Prime Macron version 2022-2023: which employees can benefit from this bonus of 710 euros on average?

In the absence of a Macron bonus… two six times less bonuses

Without the Macron bonus, would these 3.7 million employees have been deprived of any additional remuneration? No, estimates INSEE: even in the absence of this device, some employers would still have to pay at least part of the amount of this bonus in the form of a non-exempt salary bonus.

According to estimates from the statistics office, without tax-exempt premium, only 15% or 40% of the amounts thus paid in addition to salary in 2021 would in any case have benefited employees. INSEE had already pointed out 2 years ago that employers would seize the windfall effect of this Macron bonus, by taking advantage of this remuneration bonus without employer contributions to replace it in certain cases with remuneration which could have been paid in a form different.

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A gift from the State in addition to that of the employer

INSEE is also trying to quantify the gift that the State makes to employees, by not levying either social security contributions or income tax on this Macron bonus. If ever all the PEPA 2021 premiums had been taxed and subject to contributions, then the Public Treasury would have levied a total of 170 euros per household concerned. INSEE thus estimates 170euros extra per household (in addition to the 570 euros actually received per beneficiary in 2021) the gain in purchasing power generated by this system. That is 460million euros total social and tax exemptions.

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Ceilings revalued since July 2022

These amounts could increase in the future since, following the adoption of the purchasing power law last July, the Macron bonus ceiling was raised. 3000 euroseven 6000 euros in the event of a profit-sharing or profit-sharing scheme. That’s three times more than before.

The exceptional purchasing power bonus or PEPA has also changed its name to become the value sharing bonus, or PPV. And its amount reached on average 710 euros in 2022, according to Bruno Le Maire. In force until the end of December 2023, the system will then be adopted but will become taxable from 2024.

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