In the midst of the Yellow Vests crisis, the government is ready to make a new gesture in favor of purchasing power. On Tuesday, the Prime Minister paved the way for an exceptional year-end bonus that would be tax exempt for employees and exempt from payroll taxes for employers.
On Thursday, the Minister of Economy declared himself in favor. "If companies, and we encourage them to do so, can better redistribute the difference between capital and labor, I am personally in favor," added Gérald Darmanin, Minister of Public Accounts at the microphone of Inter France.
"The philosophy, says Bercy, is that companies give a boost and that the state gives a boost to the push", by exempting the tax bonus and taxes on wages, taxes on wages and contributions from the employer. The prize, on the other hand, should remain subject to CSG and CRDS.
"Companies that can do it"
The crucial question of the amount remains. The executive, urged, is careful not to advance a figure. "It will affect the employees of the companies that can do it," says a senior official who recognizes that some private sector employees – as well as civil servants – will not benefit from it. "It could rise to about 1000 euros, of the order of a small Smic", proposes Xavier Bertrand, the president (LR) Hauts-de-France, who for several months this idea, also defended by the association of employers ethics .
In any case, the bonus is not mandatory but voluntary. "The head of the company would pay to the employees of his choice, to the most dynamic salaries or to the lowest, for example, says François Asselin, president of the Confederation of Small and Medium Enterprises (CPME) .The award could also be recurring and renewed in the year in the year on the principle of tax-free overtime, "said François Asselin who had made a battle during the presidential campaign.
In any case, the idea seemed to reach a consensus among the ranks of employers. "We are in favor as long as it continues to be voluntary," he also says on the side of MEDEF, the employers' leading organization.
Avoiding "inertial effects"
How much would the measure cost the state budget? The pension-free premium would be neutral for public funds. Nonetheless, Bercy intends to avoid "unexpected effects" that would allow companies that had already planned to reward employees to do so without paying taxes. For this reason, the idea would be to limit the prize to 1000 euros.
It remains to be seen when it will see the light of day. For Matignon, "it is not at all certain that the measures related to this bonus will be included in the 2019 Budget" to be voted before the end of December. The text could therefore be considered a budget law corrected by the beginning of next year. This breath of oxygen for the employees would arrive in such a way that in 2019.