The Prime pour l'emploi (PPE) is a French tax credit aimed at reducing the impact of falling Revenu de solidarité active (welfare benefits) for people returning to work. Implemented in 2001 by the government of Lionel Jospin, it is paid in the form of a yearly tax credit that may also exceed the amount of income tax due (negative income tax). In 2008, 8.7 million working people received the tax credit. The average amount was €36 per month.