Income tax - Should social and employer-provided benefits be reported?
Verified 17 April 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.
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To contact the local service managing your folderDepartment 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 (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
- Income Tax Return (Paper)
- 2023 Online Income Tax Return 2022
- Taxes: access your Special Space
- 2023 Simulator: 2022 Income Tax
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance