Is any salaried work income not subject to tax-at-source?
In some cases you will have a zero rate for PAS
Is there any kind of salaried work income that is not subject to PAS levies?
Yes, firstly, if you are on a low salary and your overall net taxable income is low enough for you not to pay tax, then you will have a zero rate for PAS and nothing will be taken off. Then there are certain specific kinds of work income that are free from income tax and thus are not subject to PAS.
Examples of this are the salaries of apprentices and students’ remuneration for paid placements if they are within the gross annual Smic minimum wage (€21,622/year in 2025) and part-time job income of students aged under 26 up to a total of three times the monthly gross Smic (a total of €5,405 in 2025). Overtime pay is exempt from income tax within a limit of €7,500/year.
Certain indemnities paid due to being laid-off or being asked to take early retirement are also exempt from tax within certain limits.