Activity bonus, housing assistance, RSA, AAH… These social and family benefits paid by CAF are part of your resources. Do you have to indicate them in your 2024 tax return?
Do not declare (…): on the practical brochure 2024 of the General Directorate of Public Finances (DGFiP), the family or social benefits and aid section, the list of benefits not to be declared exceeds one page. And this for a simple reason, which can be summed up in one line: the allowances paid by the CAF have not been declarednor social benefits such as active solidarity income (RSA).
In detail, here is the (non-exhaustive) list of social and family benefits which are not subject to income tax and which must therefore not be declared:
- Family allowances
- Personalized housing assistance (APL)
- Education allowance for disabled children (AEEH)
- Disability compensation benefit (PCH)
- Allowance for adults with disabilities (AAH)
- Back to school allowance
- Daily parental presence allowance (AJPP)
- Scholarships
- Christmas Bonus
- RSA
- Activity bonus
Income tax: complete 2024 guide to tax filing
Do not declare… certain social benefits paid by the employer
The DGFiP also lists, in the same section, benefits paid by other means (mainly by the employer) and that must also not be declared. This concerns in particular the annual employer contribution to meal vouchers (unless this participation exceeds 6.91 euros per ticketthe surplus must then be declared), of the participation in holiday vouchers (within the limit of 1747 euros for 2024).
The same goes for the sustainable mobility package paid by the employer to cover the costs of commuting by bicycle, financial assistance paid by the employer or the works council for the payment of personal services (directly or via the CESU), etc.
What must be declared (but is not paid by the CAF)
The only social allowances which are declared (and which are taxable) are not paid by the CAF but by the social security funds. These are the daily sickness benefitdaily allowances of motherhoodleave paternity and or adoption, disability pensions or even daily compensation for work accidents or occupational illnesses (the latter are taxable at 50%). These allowances are filled in box 1AJ and following, with your possible salary income: the amounts are theoretically pre-filled.