Value sharing bonus (PPV): are you entitled to this aid of up to 6,000 euros?

Début juillet 2022, le magazine économique Challenges a publié son palmarès des plus grosses fortunes de France.
In Occitania, the monthly amount collected on Pixpay is €75.7 for an average expenditure of €13
The value-sharing bonus can go up to 6,000 euros, exempt from taxes and social and employer charges. (©dr)

No longer say “Prime Macron”, but “premium for sharing value”. Since 1er July 2022, and until December 31, 2023, the second replaces the first.

This is an aid allowing a boss to pay up to 6,000 euros to its employeesand this, in a tax-free manner.

Who is concerned ? How much can we touch? We take stock.

For who ?

So far, only 17 “families of trades” were concerned. From now on, the Value Sharing Bonus (VSP) is aimed at all employees, contractors or agents working, at your choice, for a:

  • Employer under private law: company, regardless of its workforce and status (company, independent craftsman-trader, liberal profession), association, foundation, union, mutual, etc.
  • Public establishment of an industrial and commercial nature (examples: France Television, INA, Paris Opera, RATP, etc.).
  • Public administrative establishment employing staff under private law (regional health agencies, national social security funds, employment center, etc.).

To be able to benefit from this bonus, employees “must be under contract: CDI, CDD, full-time or part-time, apprenticeship or professionalization contract”, we learn on the government site.

This status must be effective “either on the date of payment of the bonus, or on the date of filing of the company or group agreement or of signature of the unilateral decision of the employer implementing the bonus”.

Please note: the bonus is not not exempt from taxes when the employee receives 3 times the annual Smic (20,147.40 euros) or more per year. In this case, the exemption from employer and employee social security contributions does not apply to the CSG and the CRDS.

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How many ?

In some cases, the premium can go up to €6,000. For the amount to reach this amount, it is necessary that:

  • employers with more than 50 employees subject to a profit-sharing agreement have implemented a profit-sharing scheme;
  • employers with less than 50 employees have voluntarily opened a profit-sharing or participation scheme;
  • associations and foundations to which donations can be made entitle them to tax reductions.

To note that disabled workers linked to an establishment or work assistance service (ESAT) can also receive this bonus. The same applies to temporary workers assigned to an employer granting this bonus, then paid by their temporary agency.

If your company does not meet at least one of these conditions, then the tax-exempt premium cannot exceed €3,000.

What interest for the bosses?

The interest is twofold: on the one hand, the employees receive a certain sum, which helps them financially, exempt from taxes. On the other hand, the bosses can give a boost to their employees, a boost that will be net of social charges.

However, there is no obligation for employers to pay this bonus.

This is done at the discretion of the boss: “This annual bonus is not compulsory, it can be paid by any employer who wishes”, finally specifies

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