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Income tax - Taxable wages and other income from employment
Verified 08 June 2023 - Legal and Administrative Information Directorate (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.
What applies to you ?
The base salary is the remuneration paid by your employer.
For tax purposes, you are considered to be employed if you are in one 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)
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 taxable.
In addition to your salary, you can receive the exceptional purchasing power bonus.
This is replaced by the value-sharing premium since 1er July 2022.
This premium is exempt from income tax up to €3,000 per beneficiary per calendar year.
The exemption shall be increased to €6,000 where the employer has introduced a wage savings scheme (profit-sharing or participation).
The exemption shall be increased to €6,000 in the following cases:
- Payment by a general interest body (e.g. association)
- Payment to disabled workers covered by an Esat
This exemption shall be granted for premiums paid until 31 december 2023.
Warning
The income tax exemption is reserved for employees earning less than 3 times the gross annual minimum wage during the 12 months preceding payment of the premium. This limit is adjusted according to the working hours of each employee.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
The overtime are reportable.
Overtime is exempt from 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 several employers and exceed the ceiling, you must declare the surplus with your salaries.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
Also, since the 1er january 2022, 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 shall be granted up to €7,500 for the total number of RTT days worked and overtime.
The device shall apply until 31 december 2025.
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.
Tips received in 2022 and 2023 by an employee in contact with customers 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.
To benefit from the exemption, the employee must not receive more than €2,212.94 net per month.
The amount of salary is calculated without taking into account the following amounts:
- Overtime and overtime
- Tips Collected
Tips can be paid in the following ways:
- Directly to the employee
- By the employer if he centralizes them (for example in case of payment by credit card)
Tips received in 2022 must be reported in 2023 (2024 for tips received in 2023).
Warning
you have to report any tips you received, even if they are not taxed. These tips will be integrated into your reference tax income.
Business expenses are deducted from wages on your tax return.
You can choose between the flat-rate deduction of 10 % and the deduction of actual costs.
The benefits in kind or money that your employer grants to 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 fully or partially exempt.
The social and family benefits are exempt from income tax.
However, some are only subject to 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 ServiceBy 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...)
- General Tax Code: Articles 79 to 81cDefinition of taxable income
- General Tax Code: Articles 156 to 163xTaxable income
- Bofip-Taxes n°BOI-RSA-CHAMP-20-50-40 relating to national recognition income tax exemptions
- Law No. 2021-953 of 19 July 2021 amending finance for 2021
- Law No. 2022-1157 of August 16, 2022 amending finance for 2022
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