Salaries and Wages – What declare income

November 2017

That covers the wages and salaries category listed in your 2017 tax return? Here are the tax rules for what to say in this category.
Salaries and Wages - What declare income

Definition

In particular taxed in the category of wages and salaries:

  • all payments of any kind (including bonuses, benefits in kind, commissions, etc.) paid to holders of an employment contract, private or public, on the occasion of their business.
  • pensions and annuities,
  • unemployment benefits and similar benefits,
  • social or family-oriented benefits and aid.

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The advice of Eric Roig, founding director of droit-finances.net

similar income

By extension, are taxed in this category some similar income.

  • Remuneration paid to general insurance agents, composers, writers, company executives subject to corporation tax.
  • Remuneration paid to parliamentarians, local elected officials.
  • Salaries paid to the spouses of sole proprietors and partnerships associated married under separation of property (and to a certain limit for the other plans).

exemptions

Are not taxed in this category:

  • participation and sharing;
  • reimbursement of expenses by the employer.

Gross or net?

Salaries to be reported to taxes in the category of wages and salaries are the net wages, not gross wages. It is the same for bonuses eventually paid by the employer.

See as well : Taxation of extraordinary income.

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See also


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