Find here some clarifications concerning the “inflation” bonus on your December pay slips. Indeed, the bill has been presented in preview to the Council of Ministers.
> Who is this bonus intended for?
This bonus concerns people aged 16 and over who receive less than 2,000 euros net per month:
- employees,
- self-employed workers,
- job seekers,
- work-study students,
- workers in Esat,
- temporary workers,
- retirees,
- early retirees receiving asbestos pre-retirement or early retirement benefits, particularly those on leave from work, etc.
Also eligible are people on leave (illness, maternity), part-time employees and cross-border workers. However, people working in France but living abroad are not eligible.
> Payment methods
The 100 euros bonus will be paid in one lump sum, in December for employees.It will not be taxable or subject to social security contributions.The bonus is individualized: if a couple earns less than 2,000 euros net (taxable) per person, the bonus will be paid to both.
> The basis of calculation
Employers will pay the allowance to employees who were active in the month of October 2021 (including when they are no longer employed at the time of payment) and who received an average remuneration of less than 2,000 euros net per month, before income tax, from January 1, 2021 to October 31, 2021, i.e. an average of 2,600 euros gross per month over the period.In the case of multiple employers, each employee may only receive the inflation allowance once. The allowance will be paid by the main employer, i.e. the one with whom the employment relationship is still ongoing, or failing that, the one for whom they have worked the most hours during the month of October.Employees are required to inform other employers who may be paying them the allowance, so as not to receive double payments.The inflation allowance will be visible on a dedicated line of the pay slip under the heading “Indemnité inflation – aide exceptionnelle de l’Etat“.
Employers will be fully reimbursed via a payment aid on the social contributions paid to URSSAF. This aid is not an additional cost for the company.The exceptional aid is not subject to income tax or CSG-CRDS.
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