Value Added Bonus ("PPV"): new clarifications ... and troubling limitations

At the end of December, clarifications and limitations redesigned the framework for the payment of the Value Added Bonus, with the clear purpose of sanctioning employers who, through modulation, would pay derisory amounts to their employees and/or would be guilty of degressive abuse.
However, these limitations come late, since a large number of bonuses have already been paid on the December 2022 payroll.
Even more embarrassing : These new instructions, supposed to provide clarifications, contribute to legal uncertainty.
Initially seen as a generous measure wouldn't the value Added Bonus become a poisoned gift ? Explanations...