Income from French jobs
Your payslips will list your income and the charges that have been deducted
If you have French work income to declare, an extra section in the online declaration will open to show details about your employer, including the business name and Siret registration number, which you can find on payslips.
This section also includes boxes for overtime qualifying for tax exemption, for special allowances such as those for childminders and journalists, and boxes to select if the income relates to an internship or to top-up income earned by a student aged under 25 during term time.
In the example here, a pop-up has opened to note that any prélèvement à la source (tax at source) taken from work income will be pre-filled, but that you can adjust the amounts if you consider they are incorrect.
Boxes in this section also include those for “tax-credit” income for certain work in countries with double tax treaties with France, other assessable foreign work income, and a button at the bottom for selecting to have this income subject to frais réels (real expenses) rather than the fixed 10% deduction.
Online, select Traitements, salaires from the rubriques list, under Revenus.
Your payslips will list your income and the charges that have been deducted.
As most of these are deducted to arrive at your taxable income, you should have a section including the amounts for the tax year at the bottom of the slip.
Among these, there should be the amount that is imposable, which is the income, minus most of the charges.
It is this that you should enter.
You should find the annual figure on your December payslip.
If you have several sources of income of the same type during the tax year, use a sheet of paper to list the sources then add up the taxable income figures and transfer the total to the tax form.
Allowances paid to students doing stages are free of tax up to the amount of the annual Smic minimum wage (€21,622 gross for 2025 income).
Form 2042 page 3 – section 1
Enter the amounts of salaries in boxes 1AJ and 1BJ.
Employees’ (tax-exempt) tips are inserted in 1PB/1PC.
Note that if you have income paid to you via employment by a member of the public for a service in their home, this is declared only in a specific box, 1AA/1BB.
Employers’ contributions towards the cost of titres-restaurant do not usually have to be declared and nor do the contributions they are required to make towards public transport costs for you to get to work unless you opt for the frais réel method of employees’ work expenses as opposed to the fixed 10% – see chapter 5.