Income tax - How are work stoppage benefits taxed?

Verified 06 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)

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.

Tableau - Taxation of sickness benefits
Allowance	Tax system
Sickness benefit	Taxable
Supplementary compensation paid by the employer (wage maintenance system)	Taxable
Daily allowance for sickness involving prolonged treatment and particularly expensive care (long-term disorders ofreal)	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

Tableau - Taxation of maternity benefits
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 CPAM: titleContent to a woman whose occupation involves work incompatible with her condition	Exempt

The daily paternity allowance is taxable.

The daily adoption allowance is taxable.

Tableau - Accident at work Taxation of allowances in the event of an occupational disease
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%

Tableau - Taxation of provident payments
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.

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