Income tax - How are work stoppage benefits taxed?

Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

Compensation for sickness, accident or maternity is taxable irrespective of its origin (social security, employer, insurance or provident society).

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

Tableau - Taxation of allowances
Allowance	Tax system
Sickness benefit	Taxable
Supplementary compensation paid by the employer (wage maintenance system)	Taxable
Daily allowance for sickness involving prolonged treatment and particularly expensive care	Exempt
Compensation paid to a person suffering from a radiation-induced disease or to rights-holders	Exempt
Compensation paid to asbestos victims or their dependants	Exempt

Tableau - Taxation of allowances
Allowance	Tax system
Maternity Daily Allowance	Taxable
Maternity daily allowance for work stoppages caused by pathological disorders linked to pregnancy or childbirth	Taxable
Supplementary daily maternity allowance, granted by the CPAM: titleContent to a woman whose occupation involves work incompatible with her condition	Exempt

The daily paternity allowance is taxable.

The daily adoption allowance is taxable.

Tableau - Taxation of allowances
Allowance	Tax system
Accident at work Daily subsistence allowance for	Exempt to 50%
Accident at work Temporary incapacity allowance paid following an occupational disease	Exempt to 50%

Tableau - Taxation of allowances
Allowance	Tax system
Allowance received in performance of an insurance contract with optional membership supplementing social security benefits	Exempt
Supplementary allowance paid by a provident society under a compulsory supplementary scheme in the company	Taxable

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

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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