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Formerly called “Macron bonus” or “purchasing power bonus”, what is the value sharing bonus and who are the employees concerned?

In 2019, an exceptional bonus exempt from taxes and social security contributions could be paid to employees. In 2022, it was replaced by the value sharing bonus (PPV), details the site of the Ministry of Economy. This bonus allows both employees to obtain a supplement to their remuneration, but also allows employees to benefit advantageous conditions. Can benefit employees “linked to the company by an employment contract, to temporary workers made available to the user company, to public officials from a public establishment and to workers with disabilities linked to an ESAT”.

Since July 1, 2022, the PPV can be paid retroactively in one or more instalments. The annual amounts paid to employees are limited to €3,000 or €6,000 in the case of the signing of a profit-sharing agreement, a payment by a general interest organization or a payment to disabled workers covered by an ESAT. However, this system is optional and nothing obliges employers to put it in place.

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The terms of the PPV

“The value-sharing bonus cannot, under any circumstances, replace the employee’s remuneration, nor increases in remuneration or bonuses provided for by a salary agreement, by the employment contract or by the practices in force.”, wishes to warn the site of the Ministry of the Economy. Employees will not receive not all the same amount. This can be modulated according to several criteria such as remuneration, level of classification, seniority in the company or even the duration of effective presence in the past year. For the calculation of this last criterion, certain elements should not be taken into account. This is particularly the case for maternity, paternity, adoption or child-rearing leave.

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