After the crisis of the yellow vests, the government created the “Macron Award”. The device was intended to support the purchasing power of the French. Today, this exceptional bonus has become the shared value bonus or PPV. Initially, the amount was between 1000 and 2000 euros, but the amount of the shared value bonus is tripled. Check the details in the PPV.
Macron bonus: the shared value bonus
Now him “Macron Award” calling itself “shared value premium”. The device enters purchasing power bill. The PPV allows employers to pay a bonus to their employees.
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This financial aid, which depends on the will of the companies, is in force from the beginning of July 2022. The shared value bond will last until the end of December 2023.
It is important to mention that employers You do not have the obligation to pay the PPV To him eployees. The Ministry of Labor explains that it is a premium exempt from any social contribution by the worker and the employer.
The PPV is exempt from any other tax, participation or contribution. Employees can receive this bonus once a year or multiple times. Payment of the value distribution bonus may be made once per quarter at most.
The PPV cannot be paid as salary substitution or any kind of remuneration.
Who can benefit from the PPV?
The shared value bonus refers mainly to companies. Private law entrepreneurs, associations and unions can pay the new Macron bonus. Those in the liberal professions and self-employed can also offer this exceptional bonus to your employees.
The “Shared Value Bonus” now replaces the “Exceptional Earning Power Bonus”.
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Those who work in industrial and commercial establishments could also benefit from the PPV. Public administrative establishments they will also be able to pay this bonus to their employees.
just the company must hire private law staff such as ARS or Pôle emploi. Employers can assign employees who have signed an employment contract with the company where they work.
The PPV also refers to temporary workers and civil servants. Those who suffer from a disability or have a support and assistance contract through work can also receive this bonus. However, these employees must respect one condition. As a reminder, Macron’s bonus was a premium exempt from social and tax charges.
The same is true for the shared value bonus. However, the exemption is not valid for employees who have income more than 3 times the SMIC. Exemption from taxes and contributions is only possible for those who earn less than 20,147.40 euros per year.
First Macron: What is the amount of the PPV?
Macron’s bonus amounts to 1000 euros. This year, the deputies of the National Assembly voted to increase the bonus. The Shared Value Bonus then it reached 3,000 euros.
The PPV amount can range from €2,000 to €6,000 in some companies. This is the case for companies that signed a profit-sharing agreement last year.
#Purchasing power | Against the price increase, the State takes action: the shared value bonus applies to all employees.
✅ Companies that have signed a profit sharing agreement can pay their employees up to 6,000 euros net of taxes.
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– Ministry of Economy and Finance (@Economie_Gouv) October 11, 2022
The PPV of 3,000 to 6,000 euros also refers to companies that do not employ no more than 50 people. Second-line workers can benefit from it if there is a commitment to improve the measures.
A businessman who has already paid the old Macron bonus can pay the PPV since last August. As a result, an employee may have earned 8,000 euro bonus this year.
To better understand, here is the example of an employee who received the bonus from Macron at the beginning of the year. The latter received 2000 euros before receiving the shared value bonus in August.
If your PPV was $6,000, that’s a total of 8,000 euros. This large sum is a real privilege for the beneficiaries.
The Shared Value Bond in 2024
The renewal of the Macron bonus, which has become the PPV, will end on December 31, 2023. It is possible that the Government will maintain this aid in 2024. There could be some modifications in certain points. public service website explains that as of January 1, 2024, the allowance could be extended to all employees.
The Macron bonus, Value Sharing Bonus (up to 6,000 euros), paid by entrepreneurs, renewed until December 31, 2024 (but without IR until 12/31/2023) https://t.co/GK4OvU3odl via @GuíaEpargne pic.twitter.com/ZVLJfSqQ7n
— Savings Guide (@GuideEpargne) September 27, 2022
As in 2022, exemption from employer and employee social security contributions it will not affect the CSG or the CRDS. In addition, the government will eliminate the personal income tax exemption from the 2024 PPV. The conditions to benefit from it as well as the amount of the PPV will not change in 2024.
Types of corporate bonds
The shared value bonus is similar to the tip. Both payments are as a salary supplement for workers. The only difference is that gratification does not depend on the will of the employer
This may be a requirement when the intern has spent 308 hours or more In the business. This number represents the number of hours of effective presence. The amount of the bonus usually appears in the internship agreement.
this goes from 3.90 euros per hour of internship to the minimum. The amount of the bonus may be higher in certain professional branches. This must be verified in the collective agreement of the company.
An employer may pay the risk premium to its employees. This bonus compensates for the risk that the employee could assume as part of your job. This affects those who work in difficult conditions or those who have to use dangerous products.
The seniority premium is paid to employees who have worked in the company for a long time. Employees can also receive the aguinaldo, aguinaldo or aguinaldo.
For overtime, employees cannot get a bonus for this concept. However, they can resell their RTT days to the company where they officiate. The government allows a duration of 3 years.