Income tax - Should wage savings be reported?
Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
You must report amounts received in 2022 under a wage savings system in 2023. However, there are exemptions.
Amounts paid by your employer are exempt from tax within certain limits if they are paid under one of the following wage savings plans:
- PEE: titleContent
- PEI: titleContent
- Perco: titleContent
- PER: titleContent collective company
You don't have to declare the exempt amounts.
The income of securities placed in a PEE: titleContent or a PEI: titleContent are also exempt from tax if the following 2 conditions are met:
- Income reinvested in the savings plan
- Compliance with the duration of unavailability of securities
The amount is also not taxable if you recovered it as part of the exceptional wage savings release introduced for 2022.
Please note
the amounts paid as part of the wage savings are subject to social contributions.
You do not have to report 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 profit on condition that the money received is deposited within 15 days of its payment on one of the following salary savings plans:
- PEE: titleContent
- PEI: titleContent
- Perco: titleContent
- PER: titleContent collective company
The exemption shall apply to sums paid up to €20,568 in 2022 (€32,994 in 2023).
Please note
the amounts paid as part of the wage savings are subject to social contributions.
Amounts that are not exempt are declare with your salaries.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
You don't have to declare the amounts received.
These sums must remain frozen for a minimum period (in principle 5 years).
There are, however, authorized early release cases.
Amounts that are not exempt are declare with your salaries.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
For 2023, the tax return is complete.
The 2024 income tax return for 2023 will begin in April 2024.
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- General Tax Code: Articles 79 to 81cExemption from abundance paid by the company pursuant to a wage savings plan and from interest paid within a certain limit (Article 81)
- General Tax Code: Articles 156 to 163d CaExemption of amounts paid for participation if the amounts remain unavailable for a minimum period
- Labor Code: Articles L3334-6 to L3334-10Exemption of days of leave monetized and allocated on a Perco (Articles L 3334-8)
- Labor Code: Article L3343-1Exemption of compensatory allowances from a TEC subject to conditions
- Labor Code: Articles L3314-8 to L3314-10Distribution of the interest
- Bofip-Taxes n°BOI-RSA-ES-10 relating to the taxation of wage savings
- Law No. 2022-1157 of August 16, 2022 amending finance for 2022
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
- Wage savings, participation and profit sharingService-Public.fr
- Income tax: return and reportable incomeService-Public.fr
- Retirement Savings Plan (RIP)Service-Public.fr
- Income Tax - Retirement Savings Contributions (deduction)Service-Public.fr
- Income Tax - Savings and Investment IncomeService-Public.fr
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance