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Income tax - How are work stoppage allowances taxed?
Verified 07 avril 2022 - 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 allowances 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 |
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
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 her condition | 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 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 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
2022 Online 2021 Income Statement
Ministry of Finance
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.