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Income tax - Salary and other taxable income from an employee's activity
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
What are the amounts related to your employee activity that you have to report? The taxable salary includes the basic salary. The income called salary accessories (in-kind benefits, compensation for 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., employment 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.
In addition to your salary, you can receive the exceptional purchasing power bonus.
This shall be replaced by the value-sharing premium since 1to July 2022.
This premium is exempt from income tax within €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).
The exemption shall be increased to €6,000 in the following cases:
- Payment by a general interest organisation (e.g. association)
- Payment to disabled workers in a State
This exemption is granted for premiums paid until 31 December 2023.
Warning
The income tax exemption is reserved for employees who earn less than 3 times the annual smic during the 12 months preceding the payment of the premium.
The 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 more than one employer and exceed the limit, you must report the surplus with your wages.
Please note
if the amounts are not pre-filled, you must enter them (line Exempt Overtime).
The 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.
Furthermore, since 1to January 2022, you may, with the agreement of your employer, waive all or part of RTT days that you acquired.
Compensation paid for these days is subject to the same social and tax regime as overtime.
You have the following benefits:
- Wage contribution waiver
- Exemption from income tax
The tax exemption shall be granted within €7,500 for the total days of RTT worked and overtime.
The device shall apply until 31 December 2025.
FYI
the days of RTT worked give rise to a salary increase at least equal to the rate of increase of the 1re additional time applicable in the company.
Tips collected in 2022 and 2023 by an employee are exempt from income tax, subject to conditions.
They are also exempt from social and social security contributions, subject to conditions.
Please note
tips received by an independent are not affected.
In order to benefit from the exemption, the employee must not collect more than €2,164.91 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 must be reported in 2023 (in 2024 for tips collected in 2023).
Warning
you have 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 have to 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
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To attach the local service manager of your folder
Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 79 to 81cDefinition of taxable income
- General tax code: Articles 156 to 163qTaxable income
- Bofip-Taxes n°BOI-RSA-CHAMP-20-50-40 on income tax exemptions having a national recognition character
- Finance Amendment Act No. 2021-953 of 19 July 2021 for 2021
- Finance Amendment Act No. 2022-1157 of 16 August 2022 for 2022
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- Tax SiteMinistry of Finance
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- Income tax: information leafletsMinistry of Finance