More qualified personnel, who can benefit?

With the increase in the minimum wage, the bonus of exceptional purchasing power that companies pay is related to more employees

More employees are now eligible for Macron’s bonus, a mechanical result of the October 1 reassessment of the minimum wage. The Government website Explain how it worked on October 27.

This so-called “Macron” bonus allows employers to pay employees who earn less than three times the minimum wage a tax-free bonus and social contributions. In 2021, the “second line” workers who have been particularly involved during the coronavirus health crisis will particularly benefit. Due to the increase in the minimum wage on October 1, 2021, more employees can now take advantage of the exceptional purchasing power bonus.

This exceptional bonus, launched in 2018 after the yellow vest crisis, is tax-free as well as contributions and social contributions.


Companies, which can pay it until March 31, 2022 – because it’s not mandatory – must offer it to employees whose wages are less than three times the minimum wage (over the 12 months before it is paid). This means that it now concerns employees who earn a maximum of 4,768.41 euros, compared to 4,631.74 euros previously. In 2020, six million employees received a Macron bonus.

In order for the so-called “second line” workers to benefit as a priority from this bonus, the maximum can be raised to €2,000 “if the company or branch formally commits to measures for the promotion of these workers (method agreement in according to the Ministry.

The €2,000 cap may also benefit employees whose company is covered by a valid profit-sharing agreement.

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