What are the social and family benefits to declare at taxes?
Declare the sums paid as a loss of income
By schematizing, we can say that the sums paid must be declared as a compensation of a loss of income following a hazard of life, such as:
- disability;
- job loss;
- sickness work stoppage;
- maternity or paternity;
- adoption …
Unemployment and daily allowances
Must therefore be declared them:
- Unemployment benefits and other allowances paid by France Work (ATA: temporary waiting allowance; ASS: Specific solidarity allowance; Are: Aid for return to employment, etc.);
- Daily compensation for sick leave for sickness or accident;
- Daily allowances for maternity, paternity or adoption;
The daily allowances must be declared that they are paid by social security, the employer or an insurer or provident organization.
What are the allowances not to be declared to taxes?
On the other hand, are not to be declared to taxes compensation:
- Perceived as a disease with prolonged treatment and particularly expensive therapeutics;
- collected as an accident at work or an occupational disease up to 50 % of their amount;
- temporary incapacity up to 50 % of its amount;
- resulting from an insurance contract subscribed under an additional optional provident regime;
- Perceived as asbestos victim (or beneficiaries of a victim), or as suffering from a radio-induced disease or as a victim of nuclear trials.
What are the premiums and aids of CAF to declare at taxes?
Tax exempt aid
Family and social benefits paid by the National Family Allowance Fund (CAF) are exempt from income tax. They therefore do not have to be declared since they constitute aid intended to partially compensate for the Children’s education charge Or help the most disadvantaged to live.
The premiums and aids concerned
This is how the sums paid in the form of allowances, premiums or income, should not be declared with its income. This concerns the following aids:
- Family allowances.
- Family supplement.
- Housing allowances.
- The education allowance of the disabled child (AEEH).
- The family support allowance (ASF).
- The disabled adult allowance (AAH).
- The back -to -school allowance.
- AJPP (daily parental presence allowance).
- PAJE (or service of the young child).
- PCH (disability compensation provision).
- The Christmas bonus.
- APA (personalized autonomy allowance).
Note: Student scholarships are also exempt from tax.
Is the RSA taxable?
Active solidarity income (RSA) is one of the social benefits intended to guarantee its beneficiaries a minimum level of income. The RSA is therefore also exempt from income tax and should not be declared to taxes.
How to declare the activity bonus paid by CAF to taxes?
The activity bonus paid by CAF is also exempt from tax. This social service is designed to support activity and strengthen purchasing power workers with modest incomes. It aims to complete activity income and is therefore not considered to be a taxable income.
What are the social allowances to declare?
The aid granted by the employer are exempt within certain limits. The employee must only declare the sum which exceeds this limit. It varies according to the help concerned.
Restaurant tickets
The share of the price of restaurant tickets not exceeding 7.26 euros for 2025 is not to be declared. Only the higher part of this amount is to be declared to taxes.
Vacuum checks
The exemption from the financial participation paid by the employer is limited to 1,802 euros For vacuum checks acquired in 2024.
Transport
Subscription securities for public transport (of the Navigo Pass type) or public bicycle rental service (for example for the rental of Vélib ‘in Paris) for home-work trips are not to be declared. The exemption from the financial participation paid by the employer is limited to 75 % Employee fees.
Personal services
Financial assistance for the payment of personal assistance services (directly carried out by the employer or through CESU) is exempt from tax within the limit of 2,540 euros per year.
How to integrate social and family aid into its tax return in 2025?
When establishing the income declaration No. 2042 (online or on paper), it is up to you to include the sums that must be declared.
CAF aid: do not indicate them on your tax return
Not being part of the taxable income, the aid of the CAF exempt from taxes and cited above are not to be declared on its annual income declaration (online approach or paper form).
Social benefits to be declared in “other taxable income”
In the “other taxable income” section must in particular be postponed the sums collected as a title:
- from France Work (unemployment benefits);
- of the ATA, the ASS or the Are.
These sums must be included in the boxes 1P to 1DP.
Cases to be completed on the income tax return
In addition to wages, the sums below must be postponed to the 1AJ boxes at 1DJ of the declaration of income n ° 2042:
- Daily disease allowances paid by social security.
- Daily allowances for maternity, paternity or adoption.
- Disability pensions (except exemption).
- The daily allowances collected as an accident at work or an occupational disease (taxable on 50 % of the amount).
Normally, these known amounts of the tax administration are already mentioned.
When should you make a statement to CAF?
In the event of a change of situation
To continue to benefit from CAF aid and avoid having to reimburse an overpayment, it is important to complete your declaration of situation in the event of a change in your professional or personal life. Indeed, these changes can have an impact on the amount of allowances.
The case of the quarterly declaration of resources to benefit from the RSA and the activity bonus
Before March 2025, the beneficiaries had to postpone the amount of their resources in a CAF quarterly declaration To be able to continue to touch the RSA or the activity bonus. From now on, the social net amount is automatically pre-reproduced in the CAF declaration. The beneficiary only has to check it before validating the declaration.
