The exceptional purchasing power bonus, “PEPA”, known as “MACRON bonus”, had emerged following the movement of yellow vests.
After government announcements at the end of April 2021, the amending finance law adopted definitively on July 12, 2021, and published in the JO of July 20, 2021 specifies the latest version of this bonus.
What are the modalities and novelties of this system finally renewed for the year 2021 – 2022?
The Macron bonus: a bonus that remains optional
As in previous years, the bonus can be set up either by a unilateral decision of the employer, or by a company or group agreement.
When the employer wishes to go through a unilateral decision, he must inform the CSE, and this, before payment of the bonus.
Nevertheless, it is useful to remember that this bonus is not an obligation for the company, it remains an option that the employer is free to choose or not.
In other words, the premium remains optional, at the option of the employer.
However, if he decides to pay it, he must meet a certain number of conditions in order to benefit from these related social and tax exemptions.
Indeed, the PEPA will be exempt up to a limit of € 1,000 or € 2,000, depending on the case, for employees whose remuneration is less than 3 times the minimum wage, to be prorated in the event of part-time work, or an incomplete year, with the possibility of modulating its amount according to criteria exhaustively listed by the text (remuneration, classification, contractual duration of work, duration of actual presence).
The Macron bonus: new features for this new version
First of all, the exemption limit is set at € 1,000 in the general case and € 2,000 in certain cases.
Thus, the exemption limit is raised to € 2,000 in 4 situations:
If the company has less than 50 employees, this limit is automatically applicable, without any other condition, which is a novelty compared to previous years;
If the company is covered by a profit-sharing agreement;
If the company is covered or in the process of negotiating an agreement to promote second-line workers;
For certain associations and foundations recognized as being of public utility or of general interest, as well as cultural or charitable associations, without any other conditions.
This notion of second-line workers, which is also new for this year, is defined by the text as being employees who, by virtue of their tasks or their functions, are more exposed to the COVID 19 risk and have mostly worked on site. .
Administrative details should be communicated shortly, as in previous years.