Income tax - Are overtime hours taxed?
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
Your overtime are reportable.
They shall be exempt from income tax up to €7,500 (taxable net remuneration) per year, for 2022 revenues.
Example :
As an employee, your overtime earned you money €1,500 crude (either €1,215 net tax) in 2022.
This amount is exempt from tax.
Your overtime beyond the ceiling of €7,500 carried out in 2022 are subject to tax.
Example :
As an employee, your overtime earned you money €9,800 crude (either €7,938 net tax) in 2022.
The taxable amount is €438 (€7,938 - €7,500).
Please note
The amount of this ceiling includes the remuneration of RTT days that you have renounced with the agreement of your employer.
If you are part-time, this also applies to your overtime work (carried out beyond the period stipulated in your employment contract).
Example :
As a part-time employee, you work 30 hours a week.
Your hours spent beyond this period have brought you back €1,000 crude (either €810 net tax) in 2022.
This amount is exempt from tax.
Exempt overtime is now pre-filled on your return.
If you have several employers and exceed the ceiling, you must declare the surplus with your salaries.
Please note
If the amounts are not pre-filled, you must enter them (exempt overtime line).
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2022 Online Income Tax Return starts april 13, 2023.
The deadline varies depending on whether you are filing on paper or online.
You can use the following simulator to find out your date:
Know the deadline for filing your tax return
Department | Deadline for reporting |
---|---|
01 to 19 | Thursday, May 25, 2023 at 11:59 pm |
20 to 54 (including 2A and 2B) | Thursday, June 1, 2023 at 11:59 pm |
55 to 974/976 | Thursday, June 8, 2023 at 11:59 pm |
Non-residents | Thursday, May 25, 2023 at 11:59 pm |
2023 Online Income Tax Return 2022
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
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Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
- Income tax - Taxable wages and other income from employmentService-Public.fr
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance