Income tax - Should social and employer-provided benefits be reported?

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Social aid

You have no not to declare them.

You benefit from a total exemption for the following aid:

Employer's aid

The support provided by your employer is exempt within certain limits.

You must report only the amount that exceeds this limit.

Tableau - Income Tax Exemption Limits for Employers' Aid


Exemption ceiling

Restaurant titles

Within €6.91 in 2023 (€7.18 in 2024)

Holiday vouchers

Within €1,747 in 2023

Transport costs for the commute (public transport or public bicycle rental services)

Within 75% fees in 2023

Sustainable mobility package (bicycle...) and personal vehicle (fuel or electric vehicle supply) charges for the commute

Within €700 of which €400 maximum for fuel costs (€900 of which €600 overseas) in 2023

Coverage of fuel or electric vehicle fuel costs incurred for journeys between home and work at least 30 km apart (or whatever the distance for carpooling drivers) by a local authority, a EPCI: titleContent or France Travail (formerly Pôle emploi)

€310 in 2023

Financial assistance for the payment of personal assistance services, paid directly or by Cesu pre-funded

Within €2,421 per year in 2023

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