In this period of explosion of inflation, the preservation of purchasing power is at the heart of all concerns!

This major issue was even the subject of a law promulgated on August 16, 2022 and aimed at taking emergency measures to protect households from the generalized rise in prices.

And among a large catalog, certain provisions intend, as of now, to consolidate the personal cash flow of employees.

But they still have to be put in place by companies...

Unlock an employee savings plan

While France has more than 25 million employees, some 9.5 million have an employee savings plan according to figures from the Ministry of Labor.

Obtained through a participation scheme (compulsory for more than 50 employees) or profit-sharing (always optional), this money is in principle placed in financial products set up by the employer, such as the company savings plan. (PEE) or the retirement savings plan (PER) which succeeded Perco, and is subject to specific withdrawal conditions.

It is thus most often necessary to justify a serious reason or an important project, such as the purchase of one's main residence, in order to be able to recover one's earnings outside the imposed blocking periods.

The law of August 16, 2022 on purchasing power nevertheless added a possibility of exceptional release.

Until December 31, 2022, you can indeed recover up to €10,000 in one go on your PEE (the Perco, the PER and the sums invested in solidarity companies are excluded), provided that the sum is used to finance the purchase of one or more goods or the provision of a service.

The amount will also be exempt from taxes and social security contributions.

Attention, it will be necessary to keep the invoices for 3 years in case of tax control.

Benefit from a value sharing bonus

The exceptional purchasing power bonus, known as the “Macron bonus”, set up by the State in 2019 is replaced by a “value sharing bonus” (PPV) again introduced by the law of August 16, 2022. If the name changes, the principle remains the same: encourage companies to grant a bonus to their workforce in return for an exemption from social charges.

Similarly, employees are exempt from tax on the sums received.

Therefore, companies that so wish can pay their staff up to €3,000 in annual bonus exempt from social security contributions (except CSG and CRDS for those who earn three times the minimum wage) until December 31, 2023. The amount may even reach €6,000, subject to the implementation of a profit-sharing or profit-sharing scheme.

Employees on permanent contracts, fixed-term contracts or on apprenticeship or professional training contracts will then be able to benefit from it in one or more instalments.


Good to know: from 2024, the value-sharing bonus will still be exempt from social contributions, except for CSG and CRDF, but will be subject to tax.

Sell ​​your unused RTTs

Do you have working time reduction days, more commonly known as RTT?

Rather than taking advantage of these moments of rest, you can decide to work, while being paid for these hours on advantageous terms.

The amending finance law, also dated August 16, 2022, allows companies that wish to do so to buy back the days of RTT not taken from their employees by way of derogation until December 31, 2025.

But beware, this is again at the discretion of your employer!

In this context, the remuneration paid will be subject to the social and tax regime for overtime.

It will therefore be exempt from social contributions (except CSG and CRDF) and tax, up to a limit of €7,500.

OUR “PURCHASING POWER” FILE

Previously, this possibility was reserved for employees on a day package, those who were prevented from taking their RTT days by their employer or those benefiting from a time savings account (CET) or a PER.

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