Did you obtain a “bonus” or exceptional remuneration from your employer at the end of 2023? How is this bonus imposed in 2024? Where to declare it? It all depends on its nature.
1. “Classic” salary bonus: to be declared
Here is the general rule: bonuses, bonuses or salary variables received in 2023 all include your taxable salary, quite simply. If this bonus was included in your December bulletin, it is theoretically taken into account in the “ net taxable salary » annual figure appearing on this same bulletin, and it has already undergone the withholding tax: you still have to declare it (based on the annual “net taxable amount”) in the declaration with all of your 2023 income.
Where to declare? Box 1AJ or on the same line (1BJ, in the case of declaration as a couple for example), with all of your “salaries and wages”. This amount is theoretically pre-filled.
The situation is the same for a possible “ Christmas bonus » paid each year by the company, or for an exceptional collective bonus linked to a particular event: this bonus will increase your “net taxable amount”.
The only exception: you received this one-off bonus in January 2024 and not on your salary for December 2023. Then it will increase your taxable income for the year 2024. To be declared… but next spring.
2. Macron bonus: tax free… but to be declared!
The “exceptional purchasing power bonus”, also called “PEPA”, has given way to the “value sharing bonus”, or PPV, since July 2022. But the nickname remains the same: “ Macron bonus “.
For the moment, before evolving into a less tax-favorable version in 2024, it is a completely tax-exempt bonus (neither tax nor social security contributions) but this tax advantage remains subject to conditions. First condition, for Macron bonuses paid in 2023: you are exempt from tax only if it does not exceed 3,000 euros (or 6,000 euros in the case of a company agreement) and if you do not receive a salary greater than three minimum wage (nearly 4,000 euros net).
But beware : it must be declared, because it is used for the calculation of the reference tax income. Its dedicated line, “ bonus for sharing the exempt value »: 1AD, 1BD, etc. This line is not pre-filled, it is up to you to complete this amount. The General Directorate of Public Finances (DGFiP) invites you to check the amounts to be completed on the basis of your “salary slips for the months concerned [ou] possibly the annual tax certificate from the employer”.
Where to declare? Line 1AD, 1BD, etc., “salaries, wages” section. This amount is not pre-filled! And check 1AV if you benefit from the exemption ceiling increased to 6,000 euros in the event of a profit-sharing agreement in your company.
Do you need to complete the Macron bonus on your tax return?
3. Profit-sharing or participation bonus: cash, to be declared… savings, exempt
It all depends on whether you choose to “take the cash”, requesting payment of this bonus, or whether you choose to invest this money, the default option. Depending on the company, in the event of an existing agreement and sufficient profits, participation and/or profit-sharing are paid to employees at the end of the calendar year or in the spring (before the end of May).
Interest and participation: take the cash or invest, what are your options?
If you choose to place this money in an employee savings plan (PEE, Perco, or new company PER), you are exempt from income tax! The gross premium is still subject to the CSG-CRDS, but you do not have to declare these amounts to the tax authorities.
If you request immediate payment of all or part of this bonus, it includes your salary income. In the case of an incentive bonus paid during or at the end of 2023, this bonus will increase your salary for May 2023 or your last salary of the year. The bonus automatically increased your “net taxable amount” for 2023: an amount to be declared to the tax authorities in spring 2024.
Where to declare? Line 1AJ, 1BJ, etc., with all of your “salaries and wages”. This amount is theoretically pre-filled.
Severance bonuses: several special cases
The case of compensation received in the event of departure from the company or in the event of retirement is more complex.
Concerning retirement, the former option of tax spreading of the departure bonus no longer exists since 2020, in continuation of the withholding tax reform. You can still use the quotient system to limit the taxation of income from your starting year.
Regarding compensation for termination of an employment contract, everything depends on the departure conditions. Statutory redundancy payments are completely tax-exempt. Beyond a certain threshold, and outside of the job protection plan, severance pay and compensation paid following a conventional termination may be taxed.
Until when can you declare or modify your 2023 income on impots.gouv.fr?
Income tax 2024 *
Thursday May 23, 2024 at 11:59 p.m.
Thursday May 30, 2024 at 11:59 p.m.
Thursday June 6, 2024 at 11:59 p.m.
Hover over a department to view the tax filing deadline.
*Declaration deadlines 2024 2023 revenue