Ordinance No. 2020-385 modifying the deadline and the conditions for payment of the exceptional purchasing power bonus relaxes the conditions for payment of the exceptional purchasing power bonus as initially provided for in Article 7 of the law of December 24, 2019 on the financing of Social Security for 2020 .
On a temporary basis, any employer may, until August 31, 2020 , pay his employees whose income does not exceed 3 times the amount of the minimum wage an exceptional bonus, tax-free and exempt from social security contributions, under the following conditions:
- By unilateral decision, up to an amount of 1,000 euros;
- By profit-sharing agreement, up to an amount of 2,000 euros.
When implemented, this bonus must concern all staff, on the basis of the principle of equal treatment.
However, the employer can modulate the amount of this bonus between his employees according to the remuneration, the level of classification, the duration of actual presence during the past year or the duration of work provided for in the employment contract.
Ordinance No. 2020-385 of April 1, 2020 added a new modulation criterion which is linked to the working conditions of employees during the health crisis.
Clearly, the employer will be able to pay more, under this bonus, to an employee who is required to travel daily as part of his professional activity (in particular delivery people, cashiers, security guards, etc.).
The exceptional purchasing power bonus, known as PEPA, is an optional bonus which was introduced in 2019 following the so-called "yellow vests" movement in order to increase the purchasing power of employees in particular in the private sector, whose income does not exceed 3 times the amount of the minimum wage.
The law of December 24, 2019 on the financing of Social Security for 2020 made the payment of this bonus conditional on the existence of a profit-sharing agreement within the company or on the negotiation of such an agreement.
As part of the fight against the Covid-19 epidemic, Ordinance No. 2020-385 of April 1, 2020 temporarily relaxed the conditions for payment of the said bonus.
