The purchasing power law of 16 August 2022 perpetuates the “exceptional purchasing power bonus”.

This bonus can be paid from 1 July 2022 (this scheme is now permanent and can be implemented at any time) and can be instituted by collective agreement or by unilateral decision.

Here are the main points:

  • Any company, regardless of its size, may choose to pay a value-sharing bonus.
    It can be paid to all employees or be reserved for employees whose pay does not exceed a certain amount.
  • The amount can be adjusted according to criteria that are limited by law and that must be set by the collective agreement or unilateral decision (in particular: pay, classification level, presence during the year).
  • It can be paid in several instalments (maximum one instalment per quarter).
  • The bonus is exempt from social security contributions up to €3,000 per year and per beneficiary, this exemption ceiling being raised to €6,000 in certain situations (in particular: companies with a profit-sharing agreement, companies with less than 50 employees applying a voluntary participation scheme, certain associations and foundations).
  • Until the end of 2023, the bonus is also exempt from CSG/CRDS and tax for employees paid less than 3 SMIC.
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About Sekri Valentin Zerrouk

Sekri Valentin Zerrouk (SVZ) is an independent firm of more than 50 lawyers that advises multinational companies, leading investment funds, SMEs and entrepreneurs on the development of their business activities and on their acquisitions, disposals and restructuring operations in France and abroad.

With more than 400 transactions completed over the last 10 years, Sekri Valentin Zerrouk (SVZ) is today one of the most recognized firms in the transactional field.

The 12 partners are : Franck Sekri, Pierre-Emmanuel Chevalier, Géraud de Franclieu, Emmanuelle Vicidomini, Antoine Haï and Olivier Legrand (Mergers & Acquisitions, Private Equity, Financing), Emeline Peltier (Real Estate), Yamina Zerrouk (Public Business Law, Urban Planning and Real Estate), Jérôme Assouline and Thomas Verdeil (Tax Law), Emilie Meridjen (Employment Law) and Anne Dumas-L’Hoir (Business Litigation).