The exceptional purchasing power bonus known as PEPA, but better known as the Macron bonus, follows very specific rules. Do you have to declare to the tax authorities the amount received in 2021?
When it comes to completing your 2021 income statement, this may be a question you are asking yourself: do I have to declare the Macron bonus received last year?
Set up at the end of 2018, in part to respond to the anger of the Yellow Vests, in 2019 it brought happiness to 4.8 million employees in more than 400,000 companies, according to the count made by the Central Agency for Security Bodies. social security. They shared nearly 2.2 billion euros, i.e. 401euros on average per person. 6 million employees received it in 2020 and 4 million in 2021 for an average amount of 506 euros.
An exemption that does not concern all salaries
This bonus allows the employee and the employer to be exempt from all contributions and social contributions and income tax, within the limit of 1000 euros, or even 2000 euros per employee, in particular in the event of a signed profit-sharing agreement. within companies.
An exemption which applies to people whose monthly remuneration is less than 3 Smic, i.e. 3800 euros net per month approximately. In this case, the premium does not increase the net taxable amount shown on your payslip, and is therefore not subject to withholding tax.
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Even if the bonus can be paid to all company employees, regardless of their salary level, the amount received has therefore not been declared to the tax authorities if you have received during the twelve months preceding its payment a remuneration less than three times the annual value of the Smic corresponding to the duration of work provided for in the contract, specifies the Ministry of Labour. And to recall that it cannot, in any case, replace their usual remuneration or another bonus which would be due to them.
Salary: what premiums to declare for taxes?
A ceiling of 6000 euros in 2022?
During the presentation of his presidential program, the candidate Macron promised to triple the PEPA bonus, without charges or taxes. He thus promises to carry the ceiling 3000 euros and even 6000 euros in the event of a profit-sharing agreement. This measure must be included in the amending finance bill which must be presented by the new government following the legislative elections on 12th and 19th June.