Income tax - Are overtime hours taxed?

Verified 08 June 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.

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

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