Taxes on income: Salaries and Wages

Salaries and wages are amounts received as compensation in connection with an employment contract between an employee and an employer. However, some income may be taxed and others are not.

-The taxable income.
The first is the amounts received by an employee operating such salary, bonus season, tips, etc. ...

Employees on sick leave or maternity must report the amounts collected during the current year.

Job seekers also state unemployment benefits, whether total or partial.
Retirees are not spared and their benefits are taxable.

-The non-taxable income.
In general, the tax-free are those that are not in nature of income tax within the meaning of the term.

Such as special allowances to cover the costs of employment such as reimbursement of actual costs.

This family benefits such as family allowances, housing allowances, allowances for disabled adults etc ...

Other benefits such as income Minimal Integration RMI allowance, return to work, the RSA active solidarity income or the personal autonomy allowance is exempt from income taxes.

Wages paid to apprentices, if they do not exceed the sum of 15,852 euros in 2008 (annual amount of the SMIC), are also exempt from income taxes in 2008.

Finally, certain amounts received by taxpayers are exempt from taxes. These relate to amounts received such treatment attached to the Legion of Honor, the deferred wages of the heir of a farmer, paid by the company in relation to an employee savings plan, but also benefits paid internship for a student to a maximum of 3 months.
Are also exempt scholarships awarded by the state, gifts of small value assigned by an employer to an employee at a family event.

Finally on 1 October 2007, overtime worked by the employee are exempt from income taxes. As against the money for the purchase of RTT are subject to income tax. Only social withdrawal are exempt.