Income tax - Should social and employer-provided benefits be reported?
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
You don't have to declare them.
You benefit from a total exemption for the following aid:
- Active Solidarity Income (RSA)
- Activity bonus
- Family benefits
- Disability benefits
- Housing allowances
- Exceptional end-of-year aid to beneficiaries of certain social minima (‘Christmas bonus’)
Aid granted by your employer is exempt within certain limits.
You must report only the amount that exceeds this limit.
Who can help me?
Find who can answer your questions in your region
- 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 (exemptions of a social nature)
- Labor Code: Articles R3261-1 to R3261-16Amount of the cycling allowance per kilometer
- Law No. 2022-1157 of August 16, 2022 amending finance for 2022
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance