Zero tax. No social security contributions or income tax. The Macron bonus, renamed this year the value sharing bonus, has no impact on your net taxable salary. But be careful: the premium must still appear on your report!
Reduced in 2022 and 2023 from all social and tax levies, the Macron bonus does not disappear from the radar! Your employer is required to declare this amount to the social and tax authorities. If you earn less than 3 Smic (less than 4000 euros net, approximately), this bonus will be categorized by the separate administrations, as an element of remuneration not subject to contributions and contributions.
The Macron bonus, of 710 euros on average according to Bercy at the end of 2022, must also appear on your payslip: The labor code provides for the obligation to mention on the payslip the totality of the employee’s remuneration , we read in the Official Bulletin of Social Security (BOSS). The payment of the value-sharing bonus must therefore appear on a line if possible specific because of the associated exemptions the payslip of the month of payment and the net total paid (salary + bonus) must correspond to the total remuneration shown on the payslip.
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A bonus taken into account in the calculation of your RFR or your rights to the activity bonus
The fact that this premium, even entirely tax-exempt, does not pass under all radars is obviously not neutral. The same BOSS specifies that the beneficiaries of the RSA or the activity bonus (aid dedicated to low wages) must include the amount received thanks to the Macron bonus in the amounts declared to CAF.
Similarly, if this amount does not include your net taxable income, the fact that your employer declares the premium allows the Directorate General of Public Finances (DGFiP) to include it in the calculation of your reference taxable income ( RFR), which itself determines your access to certain aid, allowances or other specific measures.