Income tax - Should wage savings be reported?

The amounts paid by your employer are exempt from tax within certain limits, if they are paid under one of the following wage savings plans:

• PEE: titleContent
• PEI: titleContent
• Perco: titleContent
• PER: titleContent collective company

You don't have to declare the exempt amounts.

The income of securities placed in a PEE: titleContent or a PEI: titleContent are also exempt tax if the 2 conditions the following are completed:

• Income reinvested in the savings plan
• Compliance with the duration of unavailability of securities

You have no not to be declared the following amounts:

• Amounts paid on a Perco: titleContent corresponding to days of rest not taken
• Compensatory allowances from a TEC corresponding to sums from profit-sharing and participation (after the blocking period) or a PEE: titleContent

You do not have to declare your interest provided that the amounts received are filed within 15 days their payment into one of the following wage savings plans:

• PEE: titleContent
• PEI: titleContent
• Perco: titleContent
• PER: titleContent collective company

The exemption shall apply to sums paid up to €21,996 in 2023 (€34,776 in 2024).

Amounts that are not exempt are declare with your salaries.

You don't have to declare the amounts received.

These sums must remain blocked for a minimum period of time (in principle 5 years).

There are, however, authorized early release cases.

Amounts that are not exempt are declare with your salaries.