Forgetting this line in your declaration will cause you to pay more to the tax authorities.
This is one of the little boxes in the tax return that we don't always want to fill out. Or where we no longer know what to enter, as certain tax rules continue to evolve over the years and vary depending on each person's situation. This is particularly the case for a salary supplement received by nearly 6 million employees in 2023 and which must be notified to the tax authorities.
Over the past year, 522,509 companies paid their employees a value sharing bonus, more commonly known as the Macron bonus. Average amount: 885 euros. This amount must be transmitted to the tax administration. But don't worry, you won't be taxed on it. At least, the vast majority of beneficiaries of the system. Only those who earned, at least, 62,444.16 euros gross in 2023 (i.e. 4,100 euros net per month), and who received the bonus, will be taxed on it.
But even for people exempt from paying taxes on this amount, it is obligatory to complete one line of the tax return: box 1AD, “Exempt value sharing premium”. Here you must indicate the amount paid by the company. Note that the small box below (1AV – Increase in the exemption threshold) must only be checked if the amount received from the bonus is greater than 3,000 euros and there is a profit-sharing agreement in your company. In other cases, it should not be touched.
For most taxpayers who have benefited from the Macron bonus, it is very important to complete box 1AD. If you don't do this, you will pay taxes on this amount. In fact, the PPV is automatically integrated into all of your income which appears in box 1AJ “Activity income”. For those who are exempt, noting the amount in box 1AD therefore allows you to reduce the total income on which you will be taxed.
A concrete example for a taxpayer with 25,000 euros registered in box 1AJ, including 500 euros of Macron bonus:
If you are not eligible for the exemption, you do not need to do anything, the premium must not be entered anywhere.
These provisions will change from 2024. The value sharing bonus will only be exempt from income tax for employees earning less than three times the minimum wage and being hired in companies with fewer than 50 employees. For any person working in a company with at least 51 employees, the PPV will be subject to income tax, regardless of the amount of their salary.
