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Income tax - How are work stoppage allowances taxed?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
What applies to you ?
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 | Taxation |
---|---|
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 | 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
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)
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.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To attach the local service manager of your folder
Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 79 to 81cTax arrangements for daily allowances (Article 80d) and exempt income (Article 81)
- Social Security Code: Article D160-4List of conditions with prolonged treatment and particularly expensive therapy
- Bofip-taxes n°BOI-RSA-CHAMP-20-30-20 on the taxation of daily allowances or allowances paid to employees in the event of illness, accident or maternity
- Taxes: Accessing Your Personal Space
Online service
- Calculation simulator for 2022: 2021 income tax
Simulator
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Tax Statement (Ameli)
Online service
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance