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Income tax: how are the work stoppage allowances taxed?
Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)
What applies to you ?
Depending on your personal situation, the steps to take may vary.
Sickness, accident or maternity benefits may be taxed regardless of their origin (social security, employer, insurance or welfare agency).
However, some are exempt from tax, in whole or in part.
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Disease
Allowance | Tax |
|---|---|
Taxable | |
Supplementary compensation paid by the employer (salary maintenance system) | Taxable |
Daily allowance for long-term illness and particularly expensive care | Exempt |
Compensation for persons suffering from radio-induced diseases or their right holders | Exempt |
Compensation to asbestos victims or their beneficiaries | Exempt |
Maternity
Allowance | Tax |
|---|---|
Daily maternity allowance | Taxable |
Daily maternity allowance for work stoppages due to pathological disorders related to pregnancy or childbirth | Taxable |
Additional daily maternity allowance, awarded by the CPAM to a woman whose job involves work incompatible with their state | Exempt |
Paternity
The daily paternity allowance is taxable.
Adoption
The daily adoption allowance is taxable.
accident at work or occupational disease
Allowance | Tax |
|---|---|
Daily allowance for accident at work or occupational disease | Exempt To 50% |
Temporary incapacity allowance for accident at work or occupational disease | Exempt To 50% |
Foresight (illness, maternity, disability, death)
Allowance | Tax |
|---|---|
Compensation received under an optional insurance contract complementing Social Security benefits for non-professional risks | Exempt |
Supplementary compensation paid by a provident body under a compulsory supplementary scheme in the company | Taxable |
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 declaration, change 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:
- Form 2044 for the declaration of land income
- Form 2074 for the capital gains
- Form 2047 for foreigner income
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.