[Mise à jour du lundi 21 mars 2022 à 11h11] Candidate Macron is refining his program. During the presentation of the latter last week, the President of the Republic confirmed his intention to triple the benefit of the exceptional purchasing power bonus. As a reminder, the Macron bonus was created following the yellow vests crisis. It has been maintained in the context of the health crisis, in order to support the purchasing power of households. As a reminder, this bonus allows companies to pay up to 1,000 euros without charge and tax.
The amending finance law published in the Official Journal July 20, 2021 provides for the renewal of the Macron bonus for the year 2021. To be exempt from social and tax contributions, this exceptional bonus must be paid before March 31, 2022. It cannot replace a salary increase or a bonus already provided for, whether by a salary agreement, the employment contract or a practice in force in the company or public establishment. In addition, the salary level to be respected to benefit from this bonus remains fixed, as in the original system, at 3 Smic. All employees and agents of commercial, industrial or administrative public establishments can benefit from it.
The benefit of the Macron bonus is reserved for employees whose remuneration is less than three times the amount of the minimum wage and who work in a company that has concluded a profit-sharing agreement. Exceptionally, this agreement may be concluded for a period of less than three years. However, its duration may not be less than one year. The social security financing law for 2020, which introduced this new condition to benefit from the Macron bonus, also provided for the establishment of aid for the drafting of profit-sharing agreements.
In 2018, the Macron bonus benefited 5 million employees for an average amount of 450 euros. In 2021, it is again possible to pay an exceptional purchasing power bonus to its employees exempt from contributions, even without a profit-sharing agreement.
The Macron bonus is a bonus exempt from Employee contributions and tax-exempt under conditions. To be exempt, the Macron bonus must be allocated to employees whose income does not exceed a certain ceiling (see below), and not exceed 1,000 euros. Since 2019, exemption from the Macron bonus has also been conditional on the existence or implementation of a profit-sharing agreement in the business.
However, this condition has been lifted for companies that have paid the Macron bonus up to a limit of 1,000 euros to their employees following their work during confinement in 2020. Over this period, and for companies with a profit-sharing concluded before August 31, 2020, the amount of the bonus could be up to 2,000 euros. For the year 2021, all companies can still pay up to 1,000 euros in bonuses, and up to 2,000 euros in the event of a profit-sharing agreement or measures to promote second-line jobs.
The payment of the exceptional bonus must take place before a deadline. For the year 2021, the exceptional purchasing power bonus must be paid between June 1, 2021 and March 31, 2022.