2023 Income Tax Return: Do you have to report FCA assistance?
Publié le null - Legal and Administrative Information Directorate (Prime Minister)
Are you preparing to file your 2023 income tax return and wondering how to report the benefits paid by your Family Allowance Fund (CAF)? Service-Public.fr informs you.
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Exempt social aid
All social assistanceNo matter what their amounts are, they are exempt from income tax, you have nothing to pay on them.
The list of aid concerned is as follows:
all family benefits paid by the Fund for Family Allowances (CAF) or the Mutualité sociale agricole (MSA);
housing allowances: personalized housing assistance (LHA), social housing allowance (SLA) and family housing allowance (FLA);
the activity premium;
active solidarity income (SSA);
exceptional assistance paid to you according to certain social criteria (the
Christmas bonus
for example);
benefits if you or a family member has a disability.
Please note
The total exemption relates to social aid paid by public bodies.
Aid to be declared
Other aid, paid in particular by companies, may, however, be taxable if it exceeds a certain ceiling.
For the following benefits, the exemption ceilings not to be exceeded are as follows:
vouchers or restaurant menu: 6,50 €;
holiday vouchers: €1,709.28;
transport costs (public transport): 50 % of the company;
personal vehicle costs or mobility package for the bike: €700 (€200 for fuel);
employment service check (Cesu) or personal assistance package: 2 301 €/year.
Unlike social and family benefits, certain social daily allowances, paid to compensate for loss of income, are taxable on their total or partial amount:
sickness allowances (except for long-term illnesses);
maternity, paternity and adoption allowances;
invalidity pensions;
accident at work daily subsistence allowance in the event of an occupational disease (including temporary incapacity allowance).
