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Income tax - Taxable wages and other income from employment
Verified 10 April 2025 - Directorate for Legal and Administrative Information (Prime Minister)
What are the amounts related to your paid employment that you have to declare? Taxable salary includes base salary. The income called wage accessories They also include benefits in kind, allowances for professional expenses, salary savings, etc. We'll tell you what you need to know.
What applies to you ?
The base salary is the remuneration paid by your employer.
For taxes, you are regarded as employed if you are in any of the following situations:
- You are bound to an employer by an employment contract
- You are linked to an employer by links of subordination or close dependence (professional status for example)
- You have a special status that makes you considered as an employee (for example, a journalist with a professional card).
Your salaries are taxable.
Special tax rules apply to:
FYI
If you have received the medal of honor for work and the bonus is less than your monthly salary, this bonus is not not taxable.
In addition to your salary, you can collect the value-sharing premium.
The value-sharing premium is taxable.
The overtime are reportable.
Overtime is exempt income tax up to €7,500 per year.
Overtime beyond this limit is subject to tax.
Exempt overtime is now pre-filled in your return.
If the amounts are not pre-filled, you must enter them (line Exempt Overtime).
If you have multiple employers and exceed the limit, you must declare the surplus with your salaries.
In addition, you may, with the agreement of your employer, waive all or part of the RTT days which you have acquired.
The remuneration paid for these working days is subject to the same social and fiscal regime as overtime.
You get the following benefits:
- Exemption from payroll contributions
- Exemption from income tax.
The tax exemption is granted up to €7,500 for the total number of RTT days worked and overtime.
The device shall apply until 31 december 2026.
FYI
The days of RTT worked give rise to a wage increase at least equal to the rate of increase of 1re overtime applicable in the company.
If you work as an employee in contact with customers, the tips you received in 2024 and those you perceive in 2025 are exempt from income tax, subject to conditions.
They are also exempt from social security contributions and social contributions, subject to conditions.
Please note
Tips received by an independent are not affected.
In order to benefit from the exemption for your tips, you must not collect more than €2,282.09 net per month.
The amount of your salary is calculated without taking into account the following amounts:
- Overtime and overtime
- Tips Collected
Tips can be paid in the following ways:
- Directly
- By your employer if he centralizes them (for example in case of payment by credit card).
You must report tips in 2025 that you received in 2024.
Warning
You have to report the tips you received, even if they are not taxed. These tips will be integrated into your reference tax income.
Business expenses are to be deducted from wages on your tax return.
You can choose between the flat-rate deduction of 10 % and the deduction of actual costs.
Please note
Allowances paid by your employer to cover your telework expenses at home are exempt from tax, up to €2.70 per day (€59.40 per month) for your 2024 revenues.
The benefits in kind or money that your employer grants you are taxable.
Wage savings is, in some cases, taxable and you have to report it.
That may be the case with some equity income, for example.
The severance pay (sickness, accident or maternity) are taxable.
Some are exemptor part thereof.
The social and family benefits are exempt income tax.
However, some are only within a ceiling.
You will have to report the amount that exceeds that limit.
The termination benefits are taxable (resignation, dismissal, retirement, etc.)
However, some are exempt.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Definition of taxable income
Taxable income
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