This bonus, known as the « Macron Bonus », initially introduced by the Act n°2018-1213 of December 24, 2018, allows companies to pay their employees a complementary income with an advantageous tax and social regime. The amended Finance Bill for 2021, adopted by Parliament on June 11, 2021, plans to extend this bonus as summarized in the attached document. Please note however that the official Act may be different from the current Bill eventually.
