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Can you get a deferred wage if you worked on your parents' farm?

Verified 24 October 2022 - Directorate for Legal and Administrative Information (Prime Minister)

You downhill a farmer and you participated in the development of the family farm without receiving any remuneration? You may be entitled to a deferred salary under certain conditions. We explain how to benefit from it.

To receive a deferred salary, you must meet the following 3 conditions:

  • At least 18 years of age at the time of collaboration
  • Participate directly and effectively in the farming of your ascending (you have to prove your actual participation by any means)
  • Participating in the farm for free. This means that you must not have received a salary for your collaboration, nor have you been associated with profits or losses.

Your parent can pay you the deferred salary in his lifetime. He can do it by sharing donation for example.

You can also benefit from the deferred salary at the time of your parent's estate. In this case, you must claim the deferred salary before any sharing act.

Warning  

the limitation for the action in payment of the salary is 5 years. You must claim the deferred salary within 5 years of the death of your ascendant, even if his or her spouse is still alive and has usufruct of the estate.

You are entitled to an amount equal to (Gross hourly minimum x 2080) x 2/3 for each year of participation.

The hourly amount of the Smic to be retained is the amount in force:

  • on the day of sharing if the operator has died,
  • or on the date of settlement of the claim if the operator is still alive.

Example :

your parents are dead. You worked on their farm for 3 years. 1to November 2022, you can collect the following amount: (11.07 x 2080) x 2/3 x 3 = €46,051.20

The amount of the deferred salary cannot be greater than estate. The others heirs therefore have nothing to contribute to their own funds.

The maximum period that can be paid is 10 years.

The tax regime for deferred wages varies depending on the period of participation in the farm.

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You participated before June 30, 2014

Deferred pay is exempt income tax (regardless of the effective date of payment of the salary).

You participated in part or all of the event after June 30, 2014

Deferred pay is taxable on income.