Paris (AFP)

Extended activity bonus, tax-free overtime hours, exceptional bonus for employees renewed, reimbursement of the CSG to certain pensioners: one year later, what assessment for the four emergency measures "economic and social" voted at the end of 2018 to respond to the anger of "yellow vests"?

- Activity bonus -

In announcing the expansion and revaluation of the activity bonus, the government intended to honor Emmanuel Macron's promise to increase the income of people at the Smic level by 100 euros.

A boost to modest workers, this premium was revalued on 1 January 2019 by 90 euros per month (maximum, according to the criteria) and its conditions of eligibility were broadened.

Now paid to 4.1 million households, the activity premium has benefited since its reform to 1.2 million more people, including 500,000 who would not have been able to claim before.

From 5.6 billion euros in 2018, its budget will jump to 8.8 billion euros end 2019, or "three billion euros of purchasing power given back to modest assets in 2019," according to the government.

The 2020 budget provides for a revaluation of 0.3%. The activity bonus, however, is intended to merge with other benefits in the future universal income of activity (RUA), promised by Emmanuel Macron, which should lead to a bill in 2020 and an implementation of here 2023.

- Exceptional bonus for employees -

Another measure to "address the problem of purchasing power", companies were allowed to pay, for employees paid up to 3,600 euros per month, an exceptional bonus of up to 1,000 euros, without social security contributions. , nor taxes.

Between December 10 and March 31, some 5 million employees received from their employer this bonus of an average amount of 400 euros.

In total, 2.2 billion euros of premiums were paid in 408,000 establishments, or 20% of companies, to a quarter of private sector employees. About 30% were of the maximum amount, 1,000 euros.

The government decided to renew in 2020 this device. Exceptional bonuses will again be exempted from social security contributions and tax levies, but this time subject to the conclusion of profit-sharing agreements for employees.

- CSG down for modest retirees -

For some of the modest pensioners, very strongly mobilized, the government decided to cancel the increase of the CSG (social contribution generalized), from 6.6% to 8.3%.

This recovery benefited singles whose reference tax income is less than 22,580 euros and couples below 34,636 euros.

Of the more than 16 million retirees, about five million were thus reimbursed in the spring of their indus at the beginning of the year. This cancellation represents 1.3 billion euros per year.

- Tax-free overtime hours -

Return of "work more, to earn more": the executive was already planning to remove on 1 September 2019 the employee contributions on overtime. Faced with the crisis of "yellow vests", the date was finally advanced to 1 January.

The amounts collected are also exempt from income tax up to 5,000 euros net per year and therefore excluded from the calculation of the withholding tax.

All employees, including civil servants, can benefit from this device which will provide, according to the government, three billion euros of additional purchasing power to employees.

© 2019 AFP