Prime Macron 2026: how does the PPV work?

Updated March 2026 - What many employers still call the Prime Macron is now the PPV (value-sharing bonus). In 2026, it remains an attractive tool, but it should never be used as an improvised substitute for a remuneration policy. Its usefulness depends on the legal framework, the way it is implemented and the tax and payroll treatment that really applies in the company.

The answer depends on the employer's situation. In many businesses the scheme is optional. That said, some companies with 11 to 49 employees that meet the statutory profit conditions must introduce a value-sharing mechanism. In that context, the PPV may be one of the available options.

The bonus may be introduced through a collective agreement or through a unilateral employer decision. Eligible employees do not necessarily have to receive the same amount, because the law allows modulation based on criteria such as:

• ▸remuneration;
• ▸job classification;
• ▸seniority;
• ▸length of actual presence;
• ▸contractual working time.

Two PPVs may be granted during the same calendar year, with payment made in one or several instalments within the statutory limits.

To compare the right mechanism, it is also worth reading our article on are bonuses taxable?, our comparison of dividends vs salary and our guide to executive compensation optimisation.

PPV or salary increase?

These tools do not serve the same purpose:

• ▸a salary increase affects recurring compensation;
• ▸a PPV is a specific one-off or periodic bonus within a defined framework;
• ▸a PPV cannot replace a bonus already due under company practice, a collective agreement or the employment contract.

Hayot Expertise insight: a well-structured PPV can be useful, but only if it forms part of a broader remuneration strategy. The wrong short-term choice often costs more later than the expected immediate saving.

Before announcing or paying the bonus, the employer should review:

• ▸the implementation document;
• ▸the employees concerned;
• ▸the modulation criteria;
• ▸the payment timetable;
• ▸the payroll and reporting treatment.

That discipline avoids turning an attractive bonus into a correction file a few months later.

We can help structure the decision, the formal documents and the payroll setup.

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In 2026, the Prime Macron remains a useful lever only when it is handled as a precise legal and payroll mechanism. The real question is not only the amount to be paid, but the coherence of the whole arrangement and its place within the employer's compensation policy.

Need to choose the right balance between salary, bonus and executive optimisation?
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