Income tax - Should wage savings be reported?

The amounts paid by your employer are exempt from tax within certain limits, if they are paid as an application of one of the following wage savings plans:

• PEE: titleContent
• PEI: titleContent
• Perco: titleContent
• PER: titleContent collective company.

You have no not to be declared exempt amounts.

The income of securities placed in a PEE: titleContent or a PEI: titleContent are also exempt tax if the 2 the following conditions are met:

• Income reinvested in the savings plan
• Adheres to the duration of unavailability of securities.

You have no not to be declared the following amounts:

• Amounts paid on a Perco: titleContent corresponding to days of rest not taken
• Compensatory allowances from a TEC corresponding to sums from profit-sharing and participation (after the blocking period) or a PEE: titleContent.

You do not have to declare your interest provided that the amounts received are filed within 15 days their payment into one of the following wage savings plans:

• PEE: titleContent
• PEI: titleContent
• Perco: titleContent
• PER: titleContent collective company.

The exemption shall apply to sums paid up to €23,184 in 2024 (€35,325 in 2025).

Amounts that are not exempt are declare with your salaries.

These sums are exempt on condition that they remain blocked for a minimum period (in principle 5 years).

There are, however, authorized early release cases.

You have no not to be declared exempt amounts.

Amounts that are not exempt are declare with your salaries.