Maître Karine GERONIMI

Avocat au barreau de Paris

Compétences : Droit du travail et social, Droit pénal, Droit du crédit et de la consommation, Droit du dommage corporel, Droit des assurances, Droit immobilier, Droit de la santé, Droit de la sécurité sociale et de la protection sociale

Barreau : Paris

Adresse : 105 BOULEVARD VOLTAIRE 75011 PARIS

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Publié le 08/04/2020

Aménagement de la prime exceptionnelle « Macron »

Evènement/Actualité institutionnelle

Par Me Karine GERONIMI

Aménagement de la prime exceptionnelle « Macron »

Une ordonnance du 1er avril 2020 apporte un certain nombre d’aménagements au dispositif de la prime dite « Macron ».

La nécessité d’un accord d’intéressement est supprimée et la date de versement de la prime a été repoussée au 31 août 2020 au plus tard. Par ailleurs, le montant de la prime peut être maintenant modulé selon les conditions de travail des bénéficiaires. Le but est de permettre à l’employeur de récompenser les salariés devant se rendre sur leur lieu de travail durant la pandémie actuelle. Ce nouveau critère pourra être prévu par accord collectif ou par décision unilatérale de l’employeur.

Enfin l’ordonnance permet à toutes les entreprises de verser cette prime exceptionnelle exonérée, jusqu'à 1 000 euros, de cotisations et contributions sociales et d'impôt sur le revenu et non plus seulement à celles ayant mis en œuvre un accord d’intéressement.

Pour les entreprises mettant en œuvre un accord d'intéressement, ce plafond est relevé à 2 000 euros.

Ordonnance n° 2020-385 du 1er avril 2020 modifiant la date limite et les conditions de versement de la prime exceptionnelle de pouvoir d'achat