Income tax - Do I have to declare social benefits and employer benefits?

Verified 15 April 2026 - Public Service / (Prime Minister)

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

Social assistance

You have 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:

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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 financial participation 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 fees (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 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 commutes (e.g. bicycle, carpooling, personal mobility vehicle).

If your employer pays you a sustainable mobility package, his 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 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 assumption of fuel costs or the costs of powering 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).

Please note

If the employer does not cover public transport subscriptions (or public bicycle rental services), the aid paid by a local authority (or EPCI: titleContent) or France Travail to cover the cost of fuel (or power for electric vehicles) incurred for journeys between home and work (distances of at least 30 km, or whatever the distance for carpooling drivers) is exempt within the limit of €310 per year.

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 assumption of fuel costs or the costs of powering 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.

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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 can be paid directly or by pre-financed Cesu.

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...))