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How does a mother's assistant report her income?

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

Registered maternal and family assistants may choose to report all amounts collected in the year or only their salary.

Reporting all amounts collected

You can report both your wages and the allowances received for the maintenance and accommodation of children. In this case, you are allowed to deduct a lump sum representative of the expenses incurred in the interest of the children.

In practice, you report the difference between the following 2 amounts:

  • Total salaries and allowances (including in-kind benefits such as meal provision)
  • A lump sum representative of the costs incurred in the interests of children
Return of income of a maternal assistant - Flat sum to be deducted according to the child's custody conditions

Childcare conditions

Flat sum to be deducted

(per child per day)

Child held for at least 8 hours

€30.45 (3 times the hourly smic)

Child kept for at least 8 hours when the child is sick or disabled or unsuitable and entitled to a salary increase

€40.60 (4 times the hourly smic)

Child held for 24 consecutive hours

€40.60 (4 times the hourly smic)

Child held for 24 consecutive hours when the child is ill or disabled or unsuitable and is entitled to a salary increase

€50.75 (5 times the hourly smic)

If the length of time spent on duty is less than 8 hours, the lump sum amounts are reduced according to the number of hours spent on duty during the day.

The amount of the hourly Sum to be deducted for the 2020 tax return is €10.15.

Online Declaration

Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.

2021 Online 2020 Income Statement

Ministry of Finance

Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.

Paper Declaration

In 2021, you can report your income on paper if you are in one of the following situations:

  • Your main residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online

You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.

If you do not receive a print (1st declarationchange of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.

Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:

Before signing your return, you must verify the information provided and, if necessary, correct and complete it.

You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.

Pay statement only

You can choose to report only your salary without taking into account the allowances received for the maintenance and accommodation of children.

Online Declaration

Internet reporting is mandatory if your main residence is equipped with internet access and you are able to make your declaration online.

2021 Online 2020 Income Statement

Ministry of Finance

Before validating your pre-completed return online, you must verify the information provided and, if necessary, correct and complete it. Keep supporting documents for 3 years if requested by the administration.

Paper Declaration

In 2021, you can report your income on paper if you are in one of the following situations:

  • Your main residence is not equipped with internet access
  • It is equipped with internet access, but you are not able to make your declaration online

You will use the pre-completed paper return received between April and June 2021. Depending on your situation, this is the return No 2042 or 2042 C. Declaration #2042 RICI groups major tax credits and reductions.

If you do not receive a print (1st declarationchange of address, change in family situation), you can report online or download the necessary declarations from early May on service-public.fr or www.impots.gouv.fr.

Certain income is to be reported on a separate return. You can also download them online. The main annexed declarations are:

Before signing your return, you must verify the information provided and, if necessary, correct and complete it.

You do not have to attach supporting documents to your paper return unless they are documents prepared by you (such as a detailed list of your actual expenses). However, keep the documents for 3 years if requested by the administration.