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Income tax - How are work stoppage benefits 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.
What applies to you ?
Sickness, accident or maternity benefits are taxable irrespective of their origin (social security, employer, insurance or provident society).
However, some allowances are exempt of taxes, in whole or in part.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Disease
Allowance | Tax system |
|---|---|
Taxable | |
Supplementary compensation paid by the employer (wage maintenance system) | Taxable |
Daily allowance for sickness involving prolonged treatment and particularly expensive care (long-term conditions) | Exempt |
Compensation paid to a person suffering from a radiation-induced disease or to rights-holders | Exempt |
Compensation paid to asbestos victims or their dependants | Exempt |
Maternity
Allowance | Tax system |
|---|---|
Maternity Daily Allowance | Taxable |
Maternity daily allowance for work stoppages caused by pathological disorders linked to pregnancy or childbirth | Taxable |
Supplementary daily maternity allowance, granted by the CPAMCPAM : Primary health insurance fund to a woman whose occupation involves work incompatible with her condition | Exempt |
Paternity
The daily paternity allowance is taxable.
Adoption
The daily adoption allowance is taxable.
Accident at work occupational disease or
Allowance | Tax system |
|---|---|
Accident at work Daily subsistence allowance for | Exempt to 50% |
Accident at work Temporary incapacity allowance paid following an occupational disease | Exempt to 50% |
Social security (sickness, maternity, disability, death)
Allowance | Tax system |
|---|---|
Allowance received in performance of an insurance contract with optional membership supplementing social security benefits | Exempt |
Supplementary allowance paid by a provident society under a compulsory supplementary scheme in the company | Taxable |
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Disease
Allowance | Tax system |
|---|---|
Taxable | |
Supplementary compensation paid by the employer (wage maintenance system) | Taxable |
Daily allowance for sickness involving prolonged treatment and particularly expensive care (long-term conditions) | Exempt |
Compensation paid to a person suffering from a radiation-induced disease or to rights-holders | Exempt |
Compensation paid to asbestos victims or their dependants | Exempt |
Maternity
Allowance | Tax system |
|---|---|
Maternity Daily Allowance | Taxable |
Maternity daily allowance for work stoppages caused by pathological disorders linked to pregnancy or childbirth | Taxable |
Supplementary daily maternity allowance, granted by the CPAMCPAM : Primary health insurance fund to a woman whose occupation involves work incompatible with her condition | Exempt |
Paternity
The daily paternity allowance is taxable.
Adoption
The daily adoption allowance is taxable.
Accident at work occupational disease or
Allowance | Tax system |
|---|---|
Accident at work Daily subsistence allowance for | Exempt to 50% |
Accident at work Temporary incapacity allowance paid following an occupational disease | Exempt to 50% |
Social security (sickness, maternity, disability, death)
Allowance | Tax system |
|---|---|
Allowance received in performance of an insurance contract with optional membership supplementing social security benefits | Exempt |
Supplementary allowance paid by a provident society under a compulsory supplementary scheme in the company | Taxable |
The 2024 income tax return for 2023 is complete.
The 2025 2024 Income Tax Return will begin in april 2025.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2024 income tax return for 2023 is complete.
The 2025 2024 Income Tax Return will begin in april 2025.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Tax arrangements for daily allowances (Article 80d) and exempt income (Article 81)
List of conditions involving prolonged treatment and particularly costly therapy
Online service
Simulator
Online service
Online service
Service-Public.fr
Service-Public.fr
Service-Public.fr
Ministry of Finance
Ministry of Finance
Ministry of Finance