{"id":11327,"date":"2026-09-30T11:42:40","date_gmt":"2026-09-30T09:42:40","guid":{"rendered":"https:\/\/www.endrix.com\/?p=11327"},"modified":"2026-09-30T11:44:16","modified_gmt":"2026-09-30T09:44:16","slug":"prime-de-partage-de-la-valeur-value-sharing-bonus","status":"publish","type":"post","link":"https:\/\/www.endrix.com\/en\/blog\/prime-de-partage-de-la-valeur-value-sharing-bonus\/","title":{"rendered":"Prime de Partage de la Valeur\u202f: Value Sharing Bonus"},"content":{"rendered":"
\n

The value sharing bonus<\/a> (VSB), formerly known as the Macron<\/a> bonus or purchasing power bonus, is a scheme that allows the employer to pay the employee a bonus. This is a sustainable scheme that companies can set up each year. The bonus remains optional. We remind you of the main terms and conditions, as well as the changes applicable from 1 January 2024.<\/strong><\/p>\n<\/div>\n

\n

What is the maximum amount of the Value Sharing Bonus?<\/h2>\n<\/div>\n
\n

\u2022 \u20ac3,000<\/strong> per calendar year and per beneficiary employee for all companies, regardless of their level of remuneration.\u202fVSBs are exempt from all statutory or contractual employee and employer social security contributions<\/strong>, from employer contributions to construction efforts and from employer contributions for the financing of vocational training and work-study programmes.<\/p>\n

\u2022 \u00a0\u20ac6,000<\/strong> per calendar year and per beneficiary employee, regardless of the level of their remuneration, for employers who have put in place an incentive scheme<\/strong> in addition to the profit-sharing scheme, for associations<\/a> and foundations<\/a> that may receive donations giving entitlement to a tax reduction and for Workplace Assistance Establishments or Services (\u00c9sat).<\/p>\n

\n

Who can\u202fbenefit?<\/span><\/h2>\n<\/div>\n
\n

\u2022 Employees<\/strong> and agents\u202fof\u202fprivate\u202femployers<\/strong> and certain\u202fpublic institutions\u202f(EPICs* and EPAs** employing personnel under private law),<\/p>\n

\u2022 Agency\u202fstaff supplied\u202f<\/strong>to a company awarding the bonus to its employees,<\/p>\n

\u2022 Disabled workers linked to an \u00c9sat**<\/strong>* and beneficiaries of a contract of support and assistance through work.<\/p>\n

The VSB does not replace any element of employee remuneration provided for by law<\/strong>, by a salary agreement, employment contract or practice in force in the company.<\/p>\n

 <\/p>\n

*Public Industrial and Commercial Establishment
\n**Public Administrative Establishment
\n***Workplace Assistance Establishment and Service<\/p>\n<\/div>\n

\n

How often can the Value Sharing Bonus be paid?<\/h2>\n<\/div>\n
\n

Since 1 December 2023<\/strong>, it is now possible to pay 2 Value Sharing Bonuses each year, knowing that the bonus can always be paid in one instalment, or in several instalments, up to a maximum of once per quarter.<\/p>\n<\/div>\n

\n

What are\u202fthe tax and social security rules?<\/span><\/h2>\n<\/div>\n
\n

\u2022 Exemption from Income Tax (IR), General Social Contribution (CSG), Contribution for the Reimbursement of Social Debt (CRDS):<\/strong>\u202fIf the bonus is paid between 1 July 2022 and 31 December 2023 to employees who received remuneration of less than three times the minimum wage (i.e. \u20ac59,231.91 for full-time employees) during the 12 months preceding its payment.<\/p>\n

\u2022 The PPV\u202fwill be exempt from\u202fsocial contributions.<\/strong><\/p>\n

\u2022 The PPV<\/strong>\u202fwill be subject to the\u202fforfait social<\/strong>\u202f(flat-rate social charge) in the same way as the incentivisation bonus (int\u00e9ressement).<\/p>\n

Lastly, from\u202f1 January 2024<\/strong>, no change for companies with fewer than 50 employees<\/strong>, until 31 December 2026. However, for other companies, it is the regime provided for employees above 3 times the minimum wage that will become the general rule and which will therefore also apply to employees earning less than 3 times the minimum wage. The bonus will therefore remain permanently exempt from social security contributions but, regardless of its amount, it will no longer be exempt from income tax or CSG\/CRDS.<\/p>\n<\/div>\n

\n

Example with summary table of the tax and social security rules*:<\/h3>\n<\/div>\n
\n

A company implements the bonus in 2023 for all employees, with no salary cap.
\nTax and social security on the bonus paid in 2023 are as follows:<\/p>\n

    \n
  • For employees paid 3x minimum wage or more: <\/strong>\u202fthe PPV is exempt from social contributions (up to the maximum bonus of \u20ac3,000 or \u20ac6,000), but subject to CSG\/CRDS and income tax. If the company has 250 or more employees, it will also pay the forfait social (flat-rate social charge) on the exempt amount.<\/li>\n
  • For employees paid less than 3x minimum wage<\/strong>: \u202fthe PPV is exempt from social contributions, CSG\/CRDS and income tax (up to the maximum bonus of \u20ac3,000 or \u20ac6,000). The forfait social is not payable.<\/li>\n<\/ul>\n

    The bonus paid in 2024 will be taxable and subject to CSG\/CRDS.<\/strong> It will be exempt from social contributions up to the maximum bonus of \u20ac3,000 or \u20ac6,000. However, the forfait social may be payable, depending on the size of the workforce<\/p>\n

    *Source: RF Paye<\/p>\n

    The amount of the VSB may be adjusted<\/strong> according to the beneficiaries according to their remuneration, their level of classification, their seniority in the company,<\/strong> their actual length of service during the past year or the working time provided<\/strong> for by their employment contract.<\/p>\n

    \n

    How do you\u202fimplement this bonus?<\/h2>\n<\/div>\n
    \n

    You can implement the PPV by unilateral decision (if you have a Social & Economic Committee, it must be informed) or by a company or group agreement concluded in accordance with the procedures for an interessement agreement.<\/p>\n<\/div>\n<\/div>\n

     <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    The value sharing bonus (VSB), formerly known as the Macron bonus or purchasing power bonus, is a scheme that allows the employer to pay the employee a bonus. This is a sustainable scheme that companies can set up each year. The bonus remains optional. 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