{"id":1466,"date":"2021-07-31T08:00:16","date_gmt":"2021-07-31T06:00:16","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1466"},"modified":"2023-05-09T16:12:44","modified_gmt":"2023-05-09T14:12:44","slug":"prime-exceptionnelle-de-pouvoir-d-achat-2021-2022","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1466","title":{"rendered":"Prime exceptionnelle de pouvoir d&rsquo;achat 2021-2022"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1466\" class=\"elementor elementor-1466\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-727b689 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"727b689\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3839c1\" data-id=\"a3839c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba69e6d elementor-widget elementor-widget-heading\" data-id=\"ba69e6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de juillet 2021<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-20b8827 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"20b8827\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b60862\" data-id=\"8b60862\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27a77d1 elementor-widget elementor-widget-heading\" data-id=\"27a77d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s sociales<br><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-036c6e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"036c6e9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-680ab73\" data-id=\"680ab73\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1cd7d9 elementor-widget elementor-widget-heading\" data-id=\"a1cd7d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Prime exceptionnelle de pouvoir d'achat 2021-2022<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f96b546 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f96b546\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-35cfa2d\" data-id=\"35cfa2d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1e000d elementor-widget elementor-widget-text-editor\" data-id=\"a1e000d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La prime exceptionnelle de pouvoir d\u2019achat (PEPA), plus commun\u00e9ment appel\u00e9e \u00ab Prime Macron \u00bb, a \u00e9t\u00e9 reconduite pour la troisi\u00e8me ann\u00e9e cons\u00e9cutive.<br \/>Les modalit\u00e9s de versement de celle-ci ont \u00e9t\u00e9 fix\u00e9es d\u00e9finitivement et ont fait l\u2019objet d\u2019une publication au Journal Officiel le 20 juillet dernier.<br \/>Cette prime b\u00e9n\u00e9ficie d\u2019un r\u00e9gime social et fiscal int\u00e9ressant puisqu\u2019elle est exon\u00e9r\u00e9e aussi bien de charges sociales que d\u2019imp\u00f4t, dans la limite d\u2019un montant exprim\u00e9 plus loin, et d\u00e8s lors que le salari\u00e9 concern\u00e9 per\u00e7oit <strong>une r\u00e9mun\u00e9ration annuelle brute inf\u00e9rieure \u00e0 3 SMIC<\/strong>. <br \/>Les conditions afin de profiter de ce dispositif sont les suivantes : <\/p><ul><li>La prime doit \u00eatre pr\u00e9vue par un accord collectif ou par une d\u00e9cision unilat\u00e9rale de l\u2019employeur,<\/li><li>Elle peut concerner tout ou partie du personnel. Les crit\u00e8res de distinction entre les diff\u00e9rents salari\u00e9s sont list\u00e9s limitativement par la loi.<\/li><li>Le montant de la prime peut donc \u00eatre fonction de la r\u00e9mun\u00e9ration (l\u2019esprit de la loi est de favoriser les plus bas salaires) et\/ou de la classification, et\/ou de la pr\u00e9sence effective pendant l\u2019ann\u00e9e \u00e9coul\u00e9e, et\/ou de la dur\u00e9e du travail,<\/li><li>Elle peut \u00eatre vers\u00e9e <strong>entre le 1er juin 2021 et le 31 mars 2022<\/strong>,<\/li><li>Elle ne peut pas se substituer \u00e0 un \u00e9l\u00e9ment de salaire (prime, augmentation de salaire&#8230;).<\/li><\/ul><p>Par principe, le montant de la PEPA est plafonn\u00e9 \u00e0 <strong>1.000 euros par salari\u00e9<\/strong>.<br \/>Toutefois, celui-ci passe \u00e0 2.000 euros par salari\u00e9 dans les cas suivants : <\/p><ul><li>Toute entreprise ayant un effectif inf\u00e9rieur \u00e0 50 salari\u00e9s,<\/li><li>Ou toute entreprise ayant conclu un accord d\u2019int\u00e9ressement \u00e0 la date de versement de la prime exceptionnelle,<\/li><li>Ou toute entreprise couverte par un accord de branche, lequel identifie les salari\u00e9s qui, en raison de la nature de leurs t\u00e2ches, ont contribu\u00e9 directement \u00e0 la continuit\u00e9 de l\u2019activit\u00e9 \u00e9conomique et au maintien de la coh\u00e9sion sociale et dont l\u2019activit\u00e9 s\u2019est exerc\u00e9e uniquement ou majoritairement sur site durant les p\u00e9riodes d\u2019\u00e9tat d\u2019urgence sanitaire.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de juillet 2021 Actualit\u00e9s sociales Prime exceptionnelle de pouvoir d&rsquo;achat 2021-2022 La prime exceptionnelle de pouvoir d\u2019achat (PEPA), plus commun\u00e9ment appel\u00e9e \u00ab Prime Macron \u00bb, a \u00e9t\u00e9 reconduite pour la troisi\u00e8me ann\u00e9e cons\u00e9cutive.Les modalit\u00e9s de versement de celle-ci ont \u00e9t\u00e9 fix\u00e9es d\u00e9finitivement et ont fait l\u2019objet d\u2019une publication au Journal Officiel le [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1466","post","type-post","status-publish","format-standard","hentry","category-social"],"_links":{"self":[{"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/posts\/1466","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1466"}],"version-history":[{"count":3,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/posts\/1466\/revisions"}],"predecessor-version":[{"id":1471,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=\/wp\/v2\/posts\/1466\/revisions\/1471"}],"wp:attachment":[{"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blanc-experts-comptables.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}