Are bonuses taxable in 2026?

Updated March 2026 - Yes, salary bonuses are taxable in 2026, except when a text explicitly provides for a tax or social exemption under conditions. Any bonus paid by the employer enters by default into the basis of income tax and social security contributions. Only certain regulated aids (value sharing bonus, meal vouchers, sustainable mobility package) benefit from an exceptional régime within the limits set by law.

The General Tax Code and the Social Security Code treat bonuses as elements of remuneration in their own right. article 81 of the CGI sets out the exhaustive list of exempt sums: anything not listed there is taxable.

Concretely, this concerns:

• bonuses based on objectives and performance bonuses
• exceptional bonuses (holiday bonus, end-of-year bonus)
• seniority bonuses
• contractual or conventional bonuses
• voluntary rewards from the employer

In other words, a bonus paid without a specific exemption basis automatically enters into the usual rémunération base. It is subject to social security contributions, CSG/CRDS and income tax via withholding tax.

One of the most common mistakes is to equate exemption from social security contributions with exemption from income tax. However, the two régimes are distinct.

A bonus can be exempt from social security contributions but remain taxable for IR, and vice versa. The value sharing bonus perfectly illustrates this distinction: it is exempt from contributions up to €3,000 or €6,000, but the IR exemption only applies to employees whose rémunération does not exceed 3 SMIC.

Certain sums paid by the employer benefit from an exceptional régime. Here are the main exemptions applicable in 2026.

Value sharing bonus (PPV)#

Formerly called "Macron bonus", the PPV remains a flagship system in 2026, the last year of the perpetuated régime. The exemption limits are as follows:

• €3,000 per year without profit-sharing or participation agreement
• €6,000 per year with a profit-sharing agreement, voluntary participation (companies with less than 50 employees) or a PEE/PERCO contribution

The exemption from social security contributions applies to all employees within these limits. The income tax exemption is reserved for employees whose gross annual rémunération is less than or equal to 3 SMIC. Beyond this threshold, the PPV remains exempt from contributions but becomes taxable for IR.

The CSG and the CRDS (9.70% on 98.25% of the premium) remain due in all cases. The payment can be split into a maximum of four installments during the calendar year.

Meal vouchers#

Since January 1, 2026, the exemption ceiling for meal vouchers has been set at €7.32 per voucher. The employer portion must represent between 50% and 65% of the face value of the title. Under these conditions, the employer's contribution is exempt from social security contributions and income tax.

**Beyond €7.32 per security, the excess portion is reinstated in the contribution and IR base.

Sustainable mobility package (FMD)#

The sustainable mobility package covers the costs of commuting using sustainable modes of transport (cycling, carpooling, public transport excluding subscriptions already covered at 50%). The exemption ceiling is €700 per year in 2026, cumulative with the payment of public transport subscriptions up to the overall limit of €700.

Gifts and vouchers#

Urssaf allows an exemption for gifts and vouchers distributed to employees, provided that:

• the award is linked to a specific event (Christmas, back to school, birth, marriage, etc.)
• the unit amount does not exceed 5% of the monthly social security ceiling (i.e. approximately €181 in 2026, the PMSS being €3,622)
• the existence of a company agreement or a unilateral decision governing the award

Other exempt aid#

• certain personal assistance (universal service employment check)
• meal allowances within the limits of the URSSAF scale
• justified professional expenses (scaled mileage allowances)

Confusions often come from four points:

• believe that an "exceptional" bonus is automatically tax exempt
• mix tax exemption and exemption from contributions
• forget the annual ceilings and rémunération conditions
• do not keep the supporting documents or the implémentation decision

Hayot Expertise advice: before paying a bonus, you must secure your qualification. The wording chosen by the company is never enough. It is the applicable text, the ceilings in force and the reality of the payment which determine the tax and social treatment.

We recommend checking, in this order:

1. the exact nature of the sum paid (performance bonus, aid, advantage?) 2. the legal or conventional basis (company agreement, collective agreement, unilateral decision) 3. the existence of a legal exemption (BOFiP, Urssaf, Service-Public) 4. the applicable ceiling and the employee's rémunération conditions 5. the payroll and reporting processing (DSN section, bulletin line)

This methodical framing avoids many late regularizations and adjustments during URSSAF controls.

Each situation deserves a case-by-case analysis. We can audit the planned payment, validate its payroll settings and avoid requalifications during a URSSAF check.

Discover our payroll and social support

In 2026, a bonus is not "tax-free" by nature. It is only if a text expressly provides for it, and then within the applicable limits and conditions. The distinction between exemption from contributions and exemption from income tax is fundamental. When it comes to rémunération, the correct qualification makes all the difference between a controlled payment and a costly recovery.