Income tax - Are overtime hours taxed?

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2025 income tax return for 2024

This page is up to date on 1er January 2025.

However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.

Moreover, the draft budget for 2025 could not be promulgated before 1er January 2025.

The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.

If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.

Your overtime is to be declared, whatever you are private employee or public servant (State, territorial or hospitable).

Your overtime is exempt of income tax in the limit of €7,500 (taxable net remuneration) per year, for 2024 revenues.

Example :

As an employee, your overtime earned you money €1,500 crude (approximately €1,215 net tax) in 2024.

This amount is exempt tax.

Your overtime beyond the ceiling of €7,500 carried out in 2024 are subject to tax.

Example :

As an employee, your overtime earned you money €9,800 crude (approximately €7,938 net tax) in 2024.

The taxable amount is €438 (€7,938 - €7,500).

Please note

The amount of this ceiling includes the remuneration of RTT days that you have renounced with the agreement of your employer.

If you're part-time, this also concerns your additional hours (carried out beyond the duration of your employment contract).

Example :

As a part-time employee, you work 30 hours a week.

Your hours spent beyond this period have brought you back €1,000 crude (approximately €810 net tax) in 2024.

This amount is exempt from tax.

If you have several employers and exceed the ceiling, you must declare the surplus with your salaries.

Exempt overtime is now pre-filled in your statement.

Please note

If the amounts are not pre-filled, you must enter them (line Exempt Overtime).

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