Income tax - How is an apprentice's salary taxed?
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
If you were an apprentice in 2022 and you received income related to that apprenticeship contract, those wages are exempt until €19,744.
This limit applies before the deduction of professional expenses.
Therefore, you only have to report the portion of the salary (net taxable) that is greater than this amount.
You were an apprentice in 2022 and you received €19,900 salary.
The amount of such salary shall be exempt up to €19,744.
The income to be reported is €156 (€19,900- €19,744).
The 10% flat-rate deduction for expenses shall be calculated automatically on the declared amount of €156.
you are not affected by this arrangement if you are under a professional contract.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
2023 Online Income Tax Return 2022
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- General Tax Code: Articles 79 to 81cExemption from the salary paid to an apprentice up to the annual amount of the Smic (Article 81a)
- Bofip-Taxes n°BOI-RSA-CHAMP-10-20 on the taxation of the remuneration of holders of a special status (apprentices, maternity assistants, etc.)
- Bofip-Taxes n°BOI-RSA-CHAMP-20-50 relating to exempt income
- Taxes: access your Special Space
- 2023 Online Income Tax Return 2022
- Income Tax Return (Paper)
- 2023 Simulator: 2022 Income Tax
- Income tax: return and reportable incomeService-Public.fr
- Income Tax - Report amounts received by your childService-Public.fr
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance