The Macron bonus, a new version, was voted on in the National Assembly. It will be called a shared value bonus and no longer an exceptional bonus for purchasing power. But beyond its official name, what is changing?
The main novelty is the maximum amount that an employer can pay without having to pay the workers’ contributions. It will go from 2,000 to 6,000 euros if your company has signed a profit sharing agreement. And for the rest of the companies, the ceiling will now be 3,000 euros.
Up to 8,000 euros only for the year 2022
Important clarification: an employer who, earlier this year, paid his employees the Prime Macron, old version, will be able to renew the operation again from August 1. The counters are reset in some way. Although the deadline for payment had been set at March 31, 2022, the exceptional bonus for purchasing power was officially related to the year 2021.
For this year, the first payments may be made on August 1 and the last must be transferred to the worker’s account before December 31. That is, in theory, employees who would have received 2,000 euros at the beginning of 2022, can receive up to 6,000 euros again at the end of the year.
A permanent system but whose taxation will evolve
That said, business leaders who feel their cash flow is too low to make a move this year will still be able to do so next year as this new bonus becomes permanent. That is why it is no longer called an exceptional premium.
But beware, the taxation that is applied to this additional income will change. Not next year but in 2024. We are going to get out of the logic of neither contributions nor personal income tax that currently prevails. Let’s take the example of an employer who has gotten into the habit of paying 550 euros net more (this is the average for last year, according to Bercy’s latest estimate), this year and next it will continue to cost 550 euros per employee.
There is no advantage in paying it to employees who paid more than three times the Smic
But in 2024, this bonus will be subject to various mandatory deductions, including CSG and CRDS, as for a conventional salary. And if you pay income tax, you’ll pay more. The premium paid will be added to the wages declared to the tax authorities. In addition, the employer must pay the social package on this additional income, as is the case with profit sharing.
And then, finally, there is a point that does not change, it is the maximum amount of salary to be part of the beneficiaries of this “shared value” bonus. Beyond three smic, your employer can pay you, but all the benefits jump out. Thus we can speak of a maximum salary cap that today corresponds to 4,937 euros gross per month.
Source: BFM TV
