Income tax - Is it necessary to report the social assistance and the aid paid by the employer?
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.
Social aid
You don't have to declare them.
You benefit from total exemption for the following:
- Active Solidarity Income (RSA)
- Activity Award
- Family benefits
- Disability-related benefits
- Housing allowances
- Exceptional end-of-year aid paid to recipients of certain social benefits (‘Christmas bonus’)
Employer's aid
Aid granted by your employer is exempt within certain limits.
You must report only the amount that exceeds this limit.
Benefits | Exemption limit |
---|---|
Restaurant titles | Within €5.69 1to January to 31 August 2022 and €5.92 1to September to 31 December 2022 (€6.50 in 2023) |
Holiday vouchers | Within €1,603.12 |
Transportation costs for the commute (public transport or public bicycle rental services) | Within 50% fees |
Sustainable mobility package (bicycle...) and personal vehicle use fee (fuel or power supply) for the commute | Within €700 of €400 maximum for fuel costs (€900 of €600 Overseas) |
Support for fuel or power costs incurred for commuting distance of at least 30 km (or whatever the distance for carpooling drivers) by a territorial authority, a EPCI: titleContent or Pôle emploi | €240 in 2022 |
Financial assistance for the payment of personal assistance services, paid directly or by pre-funded Cesu | Within €2,265 per year |
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 81cRule 81
- Bofip-Taxes n°BOI-RSA-CHAMP-20-50 relating to exempt income
- Bofip-Taxes n°BOI-RSA-CHAMP-20-50-30 relating to exempt income (social exemptions)
- Labour Code: Articles R3261-1 to R3261-16Amount of the bicycle mileage allowance
- Finance Amendment Act No. 2022-1157 of 16 August 2022 for 2022
- Income tax return (paper)
Form
- 2022 Online 2021 Income Statement
Online service
- Taxes: Accessing Your Personal Space
Online service
- Calculation simulator for 2022: 2021 income tax
Simulator
FAQ
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance