Income tax - Taxable wages and other income from employment

The base salary is the remuneration paid by your employer.

For taxes, you are considered as employee if you are :

• 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:

• Amounts received by young people
• Apprentice's salary
• Wages of maternity and family assistants

In addition to your salary, you can receive the value-sharing premium.

Its taxation depends on the date of payment of the premium:

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.

Also, since the 1^er 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.

If you work as an employee in contact with customers, the tips you receive in 2023 and 2024 are exempt from income tax, subject to conditions.

They are also exempt from social security contributions and social contributions, subject to conditions.

To qualify for the exemption, you must not collect more than €2,237.91 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/she centralizes them (for example in case of payment by credit card)

You must report tips in 2024 that you received in 2023 (in 2025 for those received in 2024).

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.

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.