Established in December 2018 temporarily, as part of the economic and social emergency measures to respond to the Yellow Vests movement, the exceptional bonus of purchasing power is to be extended by the draft Social Security financing law for 2020 . This bonus may benefit from an exemption from all social security contributions and charges, and from income tax. However, the device has been modified on several points:
- A profit-sharing agreement must be in force at the time of payment of the premium. It must be concluded no later than 30 June 2020. However, some associations and foundations do not have to conclude an agreement to benefit from this exemption;
- The bonus is exempt within the limit of € 1,000 per beneficiary;
- The employees concerned must have received a remuneration lower than 3 times the annual value of the minimum wage;
- The premium must be paid between the date of entry into force of the law and 30 June 2020.
The law should be published by the end of the year.