The "little extra" The financial loss received at the end of the year by employees will decrease.
For several years, she has come to put butter in the spinach during the Christmas holidays. Nearly 4 million French people receive a bonus in November or December intended for their retirement. give a financial boost for the end of the year. For employees earning up to 4150€ net monthly, it is around 500€ (median amount). But 2023 will be the last year to take full advantage of it.
By the end of December, companies will still be able to pay in advance. their employees the value sharing bonus (PPV), ex-Macron bonus, without anyone paying tax on it (neither the company nor the employee). ). Which will no longer be the case in 2024. The rules will indeed evolve gradually. from January.
Next year, if your employer pays you this bonus, it will have to be included in your income. declare for taxes. As with the declaration made in 2023. Except that this time, it will be subject to income tax. Concretely, it will no longer be possible to receive exactly the amount given by the company. Social security contributions (CSG and CRDS), as well as your tax rate, will be applied to the amount collected. The bonus which will then arrive in your bank account will be lower than in previous years.
If the ceilings are not changed (from 3 to 50%). €6,000 maximum depending on the company), the system will become less interesting. Firstly because employees will no longer receive as much, then because companies will also have to get their hands dirty. the bag and pour into the bag. the State 20% of the amount granted.
Thus, for an employee; whose tax rate is 1.5% and which benefits from a bonus of €500, these are €444.72; which will be paid to him, taking into account social security contributions. The company will have paid for it. 600€.
This decision, taken by the government, was motivated by a recommendation from the Council of State. These changes are also an additional revenue lever for the State, which should pocket 200 million euros thanks to this. income tax. Security The social sector could see an additional 500 million euros arrive in its coffers thanks to contributions. If companies continue to pay this "Macron bonus". In 2022, in total, 6,065,530 employees had received unemployment benefits. this bonus, called PPV, between July and December.