Income tax - How are sick leave benefits taxed?
Verified 15 April 2026 - Public Service / (Prime Minister)
Sickness, accident or maternity benefits are taxable regardless of their origin (social security, employer, insurance or provident organization).
You have to declare them with your salaries.
However, some benefits are exempt tax, in whole or in part.
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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 costly care (long-term conditions) | Exempt |
Compensation paid to a person suffering from a radiation-induced disease or to his rights holders | Exempt |
Compensation paid to asbestos victims or their dependants | Exempt |
Maternity
Allowance | Tax system |
|---|---|
Daily maternity allowance | Taxable |
Daily maternity allowance paid for work stoppages due to pathological disorders related to pregnancy or childbirth | Taxable |
Supplementary daily maternity allowance, awarded by the CPAM: titleContent to a woman whose occupation involves works incompatible with her condition | Exempt |
Paternity
The daily paternity allowance is taxable.
Adoption
The daily adoption allowance is taxable.
Accident at work or occupational disease
Allowance | Tax system |
|---|---|
Daily allowance for accident at work or occupational disease | Exempt to 50% |
Temporary incapacity allowance paid as a result of an accident at work or occupational disease | Exempt to 50% |
Pension (sickness, maternity, invalidity, death)
Allowance | Tax system |
|---|---|
Compensation received in execution of an optional insurance contract supplementing social security benefits | Exempt |
Supplementary allowance paid by a provident society under a compulsory supplementary scheme in the company | Taxable |
The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.
The 2026 return of 2025 income is complete.
The 2027 2026 tax return will begin in April 2027.
The 2026 2025 income tax return is complete.
The 2027 2026 income tax return will begin in april 2027.
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Tax regime for daily allowances (Article 80d) and exempt income (Article 81)
List of conditions involving prolonged treatment and particularly expensive therapy
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