Following the increase in the minimum growth wage (SMIC), more employees are now affected by the “Macron Prime”.
This exceptional purchasing power bonus called the “Macron Prime” was introduced at the end of 2018 as part of “the law on emergency economic and social measures” following the movement of yellow vests.
Active from 2019, it was finally renewed in 2020, then on July 20 by the Amending Finance Law for 2021 published in the Official Journal.
While this bonus concerned exclusively employees earning less than three times the minimum wage over the twelve months preceding its payment, it can now be received by more workers, thanks to the increase in the minimum wage of 2.2% on October 1 2021.
Thus, as the site of the Public service, “Employees who receive a maximum of 4,768.41 euros, against 4,631.74 previously, are now eligible for the purchasing power bonus”.
It is the employer who decides
On the other hand, it should be noted that this bonus, also called “Pepa”, is awarded at the whim of the employer, who decides whether or not to apply it. The bonus took effect on June 1 and must be paid no later than March 31, 2022.
In addition, if it is less than 1,000 euros, it is exempt from tax, contributions or social contributions. However, in the event of a signed profit-sharing agreement, or for “second line” workers, particularly involved during the health crisis, the limit is set at 2,000 euros.