Law no. 2022-1158 of August 16, 2022 and the Amending Finance Law for 2022 provide for various measures directly involving the employer, with the objective of limiting the impact of inflation on household budgets.
| Bonus for value sharing ("prime de partage de la valeur") From July 1, 2022 to December 31, 2023 | The exceptional bonus for purchasing power (PEPA or "Macron bonus") has been replaced by a bonus for value sharing (PPV). Paid at the discretion of the employer, it comes in addition to the salary but cannot replace any salary item. From July 1, 2022 to December 31, 2023, companies will be able to pay their employees a bonus of up to EUR 3,000 per year, but up to EUR 6,000 if a profit-sharing agreement has been concluded. Payments may be done in one or more instalments, with a limit of one payment per quarter. Within these limits, the bonus will be exempt from social security contributions. The exemption will be extended to income tax, CSG/CRDS and social security contributions for employees earning up to three times the minimum wage. Such bonus can be implemented by a company or group collective agreement or by unilateral decision of the employer after consultation of the works council (CSE). |
| Employee Saving Plans Until | • The early release of employee savings is made possible for the purchase of goods or the provision of services, the amounts released being exempt from income tax and social security contributions up to a limit of EUR... |
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