Income tax - How are work stoppage allowances taxed?

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Sickness, accident or maternity benefits may be taxed regardless of their origin (social security, employer, insurance or welfare agency).

However, some allowances are exempt from tax, in whole or in part.

Disease

Taxation of allowances
Allowance	Taxation
Daily sickness allowance	Taxable
Supplementary compensation paid by the employer (salary maintenance system)	Taxable
Daily allowance for long-term illness and particularly expensive care	Exempt
Allowance for a person suffering from a radio-induced illness or right holders	Exempt
Compensation paid to an asbestos victim or its beneficiaries	Exempt

Maternity

Taxation of allowances
Allowance	Taxation
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: titleContent to a woman whose job involves work incompatible with her condition	Exempt

Paternity

The daily paternity allowance is taxable.

Adoption

The daily adoption allowance is taxable.

accident at work or occupational disease

Taxation of allowances
Allowance	Taxation
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)

Taxation of allowances
Allowance	Taxation
Compensation received under a voluntary insurance contract complementing Social Security benefits	Exempt
Supplementary compensation paid by a provident body under a compulsory supplementary scheme in the company	Taxable

The reporting deadline varies depending on whether you report your income online or on a paper form.

The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.

The 2022 income reporting period has ended.

The 2023 return for 2022 income will be in April 2023.

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