Income tax - Should social and employer-provided benefits be reported?

Verified 16 February 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.

Social assistance is exempt from income tax. For those paid by the employer, you have to declare the amount that exceeds a limit.

Social aid

You have no not to declare them.

You benefit from a total exemption for the following aid:

Employer's aid

The support provided by your employer is exempt within certain limits.

You must report only the amount that exceeds this limit.

This limit varies according to the aid concerned.

The exemption from the financial contribution paid by your employer depends on the year concerned:

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In 2024

The exemption from financial participation paid by your employer is limited to €7.18.

In 2025

The exemption from financial participation paid by your employer is limited to €7.26.

The exemption from financial participation paid by your employer is limited €1,802 for holiday vouchers purchased in 2024 (for an employee working 35 hours per week).

Your employer must finance part of your public transport subscription costs (public transport or public bicycle rental services).

The exemption from the financial contribution paid by your employer depends on the year concerned:

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In 2024

The exemption from financial participation paid by your employer is limited to 75% of your expenses.

FYI  

If you do not pay the public transport subscription fee, you can benefit from a maximum exemption of €310, in the case of takeover by a regional or local authority, EPCIEPCI : Public institution for inter-municipal cooperation or France Travail (formerly Pôle emploi) of your fuel or electric vehicle costs for commuting at least 30 km apart. If you are a carpool driver, no distance limit is imposed.

In 2025

The exemption from financial participation paid by your employer is limited to 75% of your expenses.

Your employer may provide you with financial assistance called sustainable mobility package, if you use an environmentally friendly mode of transport for your commuting (e.g. bicycle, carpooling, personal transport equipment).

If your employer provides you with a long-term mobility package, your employer's financial participation is exempt from tax to a certain extent.

The exemption from participation paid by your employer depends on the year concerned:

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In 2024

The exemption from the long-term mobility package paid by your employer is limited to €700 (€900 in the Drom).

If you also benefit from a transport premium (corresponding to the optional assumption by the employer of fuel or fuel costs for electric, plug-in hybrid or hydrogen vehicles), the global exemption is limited.

This limit shall be set at €700, of which €400 maximum for fuel costs (€900 of which €600 overseas).

If you benefit from both the public transport subscription fee and the long-term mobility package, the cumulation is exempt until €800 (or 50% of your costs if this amount is higher).

In 2025

The exemption from the long-term mobility package paid by your employer is limited to €600.

If you also benefit from a transport premium (corresponding to the optional assumption by the employer of fuel or fuel costs for electric, plug-in hybrid or hydrogen vehicles), the global exemption is limited.

This limit shall be set at €600, of which €300 maximum for fuel costs.

If you benefit from both the public transport subscription fee and the long-term mobility package, the cumulation is exempt until €900 (or 50% of your costs if this amount is higher).

If you receive financial assistance for the payment of personal assistance services, this amount is exempt from tax within an annual limit.

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In 2024

Financial assistance for the payment of personal assistance services shall be exempt from tax up to €2,421 per year.

In 2025

Financial assistance for the payment of personal assistance services shall be exempt from tax up to €2,421per year.

FYI  

The aid may be paid directly or by Cesu pre-financed.

You do not have to declare the gift made by your employer for a personal event (wedding, birth, birthday, Christmas parties).

It can be a gift in kind, or in the form of gift certificates, or a voucher.

The value of the gift must not exceed €193 per event (per employee child, for Christmas).

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...)