World Prime Macron 2021: Here in what conditions Your company can pay it

23:47  22 july  2021
23:47  22 july  2021 Source:   pressfrom.com

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Prime Macron 2021 : voici dans quelles conditions votre entreprise pourra vous la verser © Rawpixel.com/adobe Stock Prime Macron 2021: Here in what conditions Your company can pay you The modalities of payment of the macron premium have been detailed in the Rectifying Finance Law for 2021, published on Tuesday, July 20 in the Official Journal.

new financial boost for some French. With the publication of the Corrigending Finance Act (LFR) for 2021 , on Tuesday, July 20, the Macron premium is officially back in 2021. The main lines of this measure had been unveiled in mid-March by the Prime Minister, Jean Castex. Its exact modalities of application are now detailed in the LFR for 2021. Note that the payment of this exceptional purchasing power premium is not automatic: it is up to the employer to decide to put it in place or no.

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As in 2019 and 2020, this system may be paid to employees receiving remuneration up to three SMICs, or 4664 gross euros per month about. The application of the law is retroactive, since the premium can be paid between June 1, 2021 and March 31, 2022. Regarding the amount of the premium, companies will be able to pay up to 1,000 euros, net of income tax. and social contributions. But the ceiling can be increased at 2,000 euros in several cases:

in companies covered by a branch agreement to revaluate the "Workers of the second line" , particularly mobilized during the sanitary crisis (cashiers, construction workers, Home Aids, Security Officers, etc.); in companies having signed a profit-sharing agreement before March 31, 2022; in all companies with less than 50 employees.

Originally, the smallest companies (less than 50 employees) did not have the opportunity to pay up to 2,000 euros of premium by employee. Indeed, they generally opt for the payment of a premium of Participation , which consists in sharing the annual profits of the company, rather than for an entertainment bonus , whose amount varies according to the attack. a performance objective. They were therefore necessarily excluded from the ceiling increased to 2,000 euros, net of tax and social security contributions.

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To rectify the shot, the deputies had introduced, as part of the review of the LFR for 2021 to Parliament, the possibility of paying a premium of up to 2,000 euros for companies with less than 50 employees "having put voluntarily in place a " salary participation plan. Finally, this provision has been removed in the final text, to allow the place to a measure even more advantageous: all companies with less than 50 employees can pay up to 2,000 euros to their employees, even those who do not have concluded incentive or participation agreement.

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