To compensate for the price increase, the text provides the 4% revaluation with retroactive effect from July 1, 2022 :
- retirement pensions and basic invalidity, after a revaluation of 1.1% in January 2022;
- family allowances, after a revaluation of 1.8% in April 2022;
- social minima, namely the active solidarity income (RSA), the allowance for disabled adults (AAH) and the solidarity allowance for the elderly (Aspa). The RSA and the AAH had already increased by 1.8% in April 2022;
- activity bonus.
To cover rent increasespersonalized housing assistance (APL) is revalued by 3.5% with retroactive effect from July 1, 2022 (revaluation which was originally scheduled for October 1, 2022 and January 1, 2023). A shield to cap the rise in rents at a maximum of 3.5% is in place for one year, until June 30, 2023. MEPs lowered this cap at 2.5% for overseas rents and established a special device for Corsica. The parliamentarians have also prohibited additional rents for certain dwellings, in particular those with sanitary facilities on the landing or a level of energy performance of class F or class G.
Moreover, on the initiative of the deputies, the deconjugalization of the allowance for disabled adults was votedwith entry into force no later than 1er October 2023. It is about putting an end to the social injustice of people with disabilities who live as a couple. The individualization of the AAH had already been the subject of lively debate during a bill discussed in 2020 and 2021 and a petition tabled in the Senate. A transitional mechanism is provided for any “losing” households
For employees and the self-employed
Several provisions of the text are of interest to employees:
- the exceptional purchasing power bonus known as “prime Macron”, introduced in 2019, is replaced by Value Sharing Premium (VSP). This bonus, which comes in addition to the salary, is at the discretion of the employers. Its system is long-lasting and set up according to changing conditions. From July 1, 2022 and in 2023, companies will be able to pay their employees a bonus of up to 3,000 euros, or even 6,000 euros if a profit-sharing agreement has been concluded. Within the limits of these amounts, the premium will be exempt from social security contributions. Employees earning up to three times the minimum wage will also benefit from an income tax exemption. From 2024, it will be open to all employees. It will be exempt from social contributions but subject to income tax. The premium may be paid in one or more instalments. To prevent it from replacing salary increases, the senators limited the number of payments to once per quarter;
- the implementation of profit-sharing agreements, particularly in small and medium-sized enterprises (SMEs), is facilitated;
- a tool for restructuring professional branches is planned in order to encourage the social partners to regularly raise their minimum of branch at the level of the minimum wage;
- the early release of employee savings is made possible for the purchase of goods or the provision of services. Employees will be able to request the release of their savings before December 31, 2022, up to a limit of 10,000 euros, without this amount being taxed;
- restaurant vouchers can be used until the end of 2023 for all food products (directly or not edible).
Upon amendment by the Senate, a reduction in employer contributions, for overtime, will apply from October 1, 2022 for companies with 20 to 249 employees. A decree must come to fix the amount of this fixed reduction.
On their side, self-employed workers (craftsmen, traders, liberal professions, farmers) will benefit from a reduction in their social security contributions. This reduction will be around 550 euros for net earned income close to the minimum wage. Below this, the self-employed will be exempt from contributions.
On a proposal from the Senate to protect traders, the increase in commercial rents for SMEs will be capped at 3.5% for one year.