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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.

Did you receive daily sick benefits?
Did you receive daily maternity benefits?
Did you receive daily allowance for paternity?
Have you received any per diems for adoption?
Have you received any accident at work or occupational health benefits?
Have you received any benefits (illness, maternity, disability, death)?

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

Taxation of allowances

Allowance

Tax

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

Compensation for persons suffering from radio-induced diseases or their right holders

Exempt

Compensation to asbestos victims or their beneficiaries

Exempt

Maternity

Taxation of allowances

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

Taxation of allowances

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)

Taxation of allowances

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 declarationchange 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:

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.