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Income tax - Salary and other taxable income from an employee's activity
Verified 18 August 2022 - Legal and Administrative Information Directorate (Prime Minister)
You must report the amounts related to your employee activity. The taxable salary includes the basic salary. Income called salary accessories (in-kind benefits, professional expenses, salary savings, etc.) are also included.
What applies to you ?
The basic salary is the salary paid by your employer.
For taxes, you are considered an employee if you are in one of the following situations:
- You are bound to an employer by a contract of employment
- You are linked to an employer through subordination or close dependence (e.g. professional status)
- You have a special status that makes you considered an employee (e.g. a journalist with a professional card)
Specific tax rules apply to:
FYI
if you received medal of honour for labour and the gratuity is less than your monthly salary, this gratuity is not taxable.
Exceptional purchasing power premium becomes value-sharing premium .
This premium is exempt from income tax up to €3,000 by recipient by calendar year.
The exemption shall be increased to €6 000 where the employer has implemented a wage saving scheme (incentive or participation).
Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The overtime are to be reported.
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 on your return. If you have multiple employers and exceed the limit, you must report the surplus with your salaries.
Please note
if amounts are not pre-filled, you must enter them (line Exempt overtime).
Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
FYI
if your employer agrees, the days earned between January 1, 2022 and December 31, 2025, may be refunded to you in cash. The days worked shall result in a salary increase at least equal to the rate of increase of the first additional hour applicable in the company. This remuneration will be subject to the same social and tax regime as overtime: exemption from payroll taxes; exemption from income tax until €7,500.
Tips collected in 2021
Tips are taxable. You must report them with your salaries.
Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
Tips collected in 2022 and 2023
Tips collected by an employee are exempt from income tax, subject to conditions.
They are also exempt from social and social contributions, subject to conditions.
Please note
tips received by an independent are not affected.
To qualify for the exemption, the employee must not collect more than €2,126.49 net per month.
The salary amount is calculated without taking into account the following amounts:
- Overtime and Extra Time
- Perceived Tips
Tips can be provided in the following ways:
- Directly to employee
- By the employer if he centralises them (for example in case of payment by credit card)
Tips collected in 2022 will have to be reported in 2023 (in 2024 for those collected in 2023).
Warning
you will be required to report tips that you have received, even if they are not taxed. These tips will be included in your reference tax income.
Business expenses are deducted from wages on your tax return.
You can choose between the standard 10 % deduction and the deduction of actual costs.
The in-kind or cash benefits that your employer grants you are taxable.
Wage Savings is, in some cases, taxable and you must report it. This may be the case with certain income from the participation, for example.
The severance pay (illness, accident or maternity) are taxable.
Some are exempt in whole or in part.
The social and family benefits are exempt from income tax.
However, some are limited to a ceiling. You will have to declare the amount that exceeds this 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 phone:
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Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 79 to 81cDefinition of taxable income
- General tax code: Articles 156 to 163wTaxable income
- Bofip-Taxes n°BOI-RSA-CHAMP-20-50-40 on income tax exemptions having a national recognition character
- Act No. 2021-953 of 19 July 2021 of Amending Finances for 2021
- Finance Amendment Act No. 2022-1157 of 16 August 2022 for 2022
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- Income tax: return and incomeService-Public.fr
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- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance