The “purchasing power” bill has strengthened the Macron Prime system, now called Value Sharing Prime. Who can claim it and for how much? We take stock.
Get out of the “Macron bond”, hello the “shared value bond”. In fact, from July 1, 2022 to December 31, 2023, the second replaces the first.
The PPV is part of the series of emergency measures for the protection of purchasing power (Law No. 2022-1158 of August 16, 2022). Focus on the terms of this help.
What is the shared value bonus?
This is an incentive measure implemented by the government to encourage employers to pay an additional annual bonus to their employees.
When is the aid paid?
The payment of this bonus can take place every year, but it remains optional for companies, regardless of the size of their workforce. The premium may be paid in one or more installments during the calendar year, and at most once per quarter.
With the purchasing power invoice, for this year 2022, the closing of payments is set for December 31, 2022.
Important : The payment of one (or more) shared value bonuses cannot replace an employee’s compensation, or an element of compensation (increase, 13the months, etc).
Who can claim it?
The companies who can pay the PPV to their employees are:
- all entrepreneurs under private law, self-employed workers (traders, liberal professions, etc.), associations, trade unions, etc. ;
- public establishments of an industrial and commercial nature;
- public administration establishments, if they employ private law personnel.
Note: if the conditions for exemption are met, the PPV can also be paid by the ESAT to workers with disabilities with work support and assistance contracts, as well as by temporary employment agencies to temporary workers.
Employees eligible to receive the shared value bonus are:
- employees who have signed an employment contract with the company;
- temporary workers;
- public officials working for a public establishment;
- disabled workers who have signed a contract for support and assistance through work, details the echoes
This aid is not exempt from taxes if and only if the worker receives 3 times the annual minimum wage (20,147.40 euros) or more per year. In this case, the exemption from employer and worker social security contributions does not apply to the CSG and the CRDS.
What is the amount of PPV?
The amount of the Macron bond exempt from contributions was limited to 1,000 euros. In 2022 it triples to reach 3,000 euros for all beneficiaries, a decision voted by the deputies in the National Assembly as part of the purchasing power bill.
This value sharing bonus will even increase from €2,000 to €6,000 for all companies that have signed a profit sharing agreement in 2021, those whose number of employees does not exceed 50 and for second-line workers (if take revaluation measures). ).
It is good to know that, in 2022, the shared value premium could even reach 8,000 euros, indicates the netizen. Indeed, an entrepreneur who has already paid the bonus (old version with a cap of 1,000 euros) this year, can pay it again from August 1, 2022. Enough to allow entrepreneurs to pay up to 8,000 euros of bonus, in total , for the year 2022 (2,000 + 6,000).
As of January 1, 2024, the shared value bonus will be applied as follows:
- possible payment to all employees;
- the exemption of employer and employee contributions to social security will not apply to the CSG and the CRDS;
- the bonus will be subject to the social package in the conditions applicable to the participation in the profits of the companies that are responsible for it;
- the income tax exemption will be abolished.
The maximum amounts of €3,000 or €6,000 will be maintained, as well as the payment conditions (from one to four times per calendar year), according to the Public Service website.
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