Income tax - Should social assistance and employer assistance be reported?

Verified 07 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date at 1er January 2026.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.

The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.

If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.

Social assistance is exempt from income tax. For those paid by the employer, you must report the amount that exceeds a ceiling.

Social aid

You have no not to declare them.

You benefit from a total exemption for the following aid:

Employer's aid

The aid granted 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:

Répondez aux questions successives et les réponses s’afficheront automatiquement

In 2025

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

In 2026

The exemption from the financial contribution paid by your employer is limited to €7.32.

The exemption from the financial contribution paid by your employer is limited €1,802 for holiday vouchers acquired in 2025 (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:

Répondez aux questions successives et les réponses s’afficheront automatiquement

In 2025

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

In 2026

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

Your employer can 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 vehicle).

If your employer pays you a sustainable mobility package, their financial participation is exempt from tax to a certain extent.

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

Répondez aux questions successives et les réponses s’afficheront automatiquement

In 2025

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

If you also benefit from a transport premium (corresponding to the employer's optional coverage of fuel costs or the costs of supplying electric, plug-in hybrid or hydrogen vehicles), the overall exemption is limited.

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

If you benefit from both the coverage of public transport subscription fees and the sustainable mobility package, cumulation is exempt up to €900 (or 50% of your costs if this amount is higher).

In 2026

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

If you also benefit from a transport premium (corresponding to the employer's optional coverage of fuel costs or the costs of supplying electric, plug-in hybrid or hydrogen vehicles), the overall exemption is limited.

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

If you benefit from both the coverage of public transport subscription fees and the sustainable mobility package, cumulation is exempt up to €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.

Répondez aux questions successives et les réponses s’afficheront automatiquement

In 2025

Financial assistance for the payment of personal assistance services is exempt from tax up to €2,540 per year.

In 2026

Financial assistance for the payment of personal assistance services is exempt from tax up to €2,591 per year.

FYI  

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

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 €196 per event (per employee's child, for Christmas).

Who can help me?

Find who can answer your questions in your region

  • For general information

    By phone:

    0809,401,401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To contact the local service managing your file

    Tax department (treasury, tax department...)