Income tax - Should social and employer-provided benefits be reported?
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Social aid
You have no not to declare them.
You benefit from a total exemption for the following aid:
- Active Solidarity Income (RSA)
- Activity bonus
- Family benefits
- Disability benefits
- Housing allowances
- Exceptional end-of-year assistance paid to beneficiaries of certain social minima (‘Christmas bonus’)
Employer's aid
The support provided by your employer is exempt within certain limits.
You must report only the amount that exceeds this limit.
Benefits | Exemption ceiling |
---|---|
Restaurant titles | Within €6.91 in 2023 (€7.18 in 2024) |
Holiday vouchers | Within €1,747 in 2023 |
Transport costs for the commute (public transport or public bicycle rental services) | Within 75% fees in 2023 |
Sustainable mobility package (bicycle...) and personal vehicle (fuel or electric vehicle supply) charges for the commute | Within €700 of which €400 maximum for fuel costs (€900 of which €600 overseas) in 2023 |
Coverage of fuel or electric vehicle fuel costs incurred for journeys between home and work at least 30 km apart (or whatever the distance for carpooling drivers) by a local authority, a EPCI: titleContent or France Travail (formerly Pôle emploi) | €310 in 2023 |
Financial assistance for the payment of personal assistance services, paid directly or by Cesu pre-funded | Within €2,421 per year in 2023 |
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