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Income tax - Is it necessary to report the social assistance and aid paid by the employer?

Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)

Social aid

You don't have to declare them.

The following aids are fully exempt :

  • Active Solidarity Income (RSA)
  • Activity Award
  • Family benefits
  • Disability-related benefits
  • Housing allowances
  • Exceptional end-of-year aid to recipients of certain social benefits (‘Christmas bonus’)
Aid paid by the employer

Aid is exempted within certain limits.

You must report the amount that exceeds this limit.

Income Tax Exemption Limits

Benefits

Exemption limit

Restaurant titles

Within €5.55 in 2021 (€5.69 in 2022)

Holiday vouchers

Within €1,554.58

Transportation costs for the commute (public transport or public bicycle rental)

Within 50% fees

Sustainable mobility package (bicycle...) and personal vehicle use fee (fuel or power supply) for the commute

Within €500 (including €200 maximum for fuel costs)

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 2021 (€310 in 2022)

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

Within €1,830 per year

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