Employee savings: what amounts must be declared for income tax purposes?

You do not need to declare exempt amounts. Amounts that are not exempt must be declared with your salary (service-public.gouv.fr, information sheet F487). For profit-sharing bonuses, the exemption applies if the amounts received are deposited into a savings plan within 15 days of payment, up to a limit of €35,325 in 2025 (€36,045 in 2026). Amounts received in 2025 must be declared in 2026.

This page deals with employees receiving profit-sharing, employee stock ownership plans, or employer matching contributions. It does not specify which box on form 2042 to use to report taxable amounts: neither form F487 nor the practical guide to income tax form 2026 mentions a box for employee savings plans. It also does not cover social security contributions, filing deadlines, the case of a non-resident, or the annuity payout of a plan.

What the rule says

The tax authorities distinguish between two situations. If the sum is invested under the prescribed conditions, it is exempt and does not appear on your tax return. If it is paid directly to you, it is taxable as salary (BOFiP). The profit-sharing exemption applies, according to information sheet F487, "to sums paid up to a limit of €35,325 in 2025 (€36,045 in 2026)." For employee share ownership plans, the BOFiP states that sums exceeding this limit are taxable according to the rules for wages and salaries.

Fact sheet F487 covers the following plans: PEE, PEG, PEI, Perco and PER company group plans. Amounts paid by the employer are "tax-exempt within certain limits".

Table: what to do with each sum

Profit-sharing: the 15-day period and the ceiling

The BOFiP (Official Bulletin of Public Finances) states that the exemption applies "up to a limit equal to three-quarters of the annual social security ceiling," that of the year of receipt. Payment into the plan must be made within a maximum of fifteen days from the date of receipt. Fact sheet F487 gives the amounts: €35,325 in 2025 and €36,045 in 2026.

If you do not request a payment or allocation, the BOFiP (French Official Tax Bulletin) stipulates that the funds will be allocated by default to a PEE (Company Savings Plan) or PEI (Intercompany Savings Plan). The amounts are then tax-exempt and count towards the limit.

Participation

The individual exemption limit is also three-quarters of the annual social security ceiling (PASS). According to the BOFiP (Official Tax Bulletin), amounts exceeding this limit are taxed according to the rules for salaries and wages. Without your choice, half of the profit-sharing is allocated to a PERCO (collective retirement savings plan) or PERECO (collective retirement savings plan), if the company offers one.

In the 2026 practical guide, the contribution to be declared is that which is paid immediately, in particular when the rights are less than €80.

Early release

Regarding profit-sharing, the BOFiP (Official Bulletin of Public Finances) specifies that early release of funds in a legally permitted case does not invalidate the exemption. Outside of these cases, the funds become fully taxable. This point is established for profit-sharing; for incentive plans, the rule must be verified in the BOFiP before release. The list of cases and application deadlines are detailed on a dedicated page.

A new feature in 2026: holders aged 70 and over

As of January 1, 2026, profit-sharing and employee shareholding allocated to a PERECO or PERO will no longer be exempt from tax when the plan holder is 70 years of age or older (BOFiP, BOI-RSA-ES-10-10 § 23 and BOI-RSA-ES-10-20 § 135). For employee shareholding, age is assessed on the date of allocation.

The value-sharing premium

It has its own line on form 2042 K, entitled "Exempt Value Sharing Bonus" (boxes 1AD to 1DD). The tax treatment depends on the size of the company, the employee's salary, and the year of payment. For bonuses paid from January 1, 2027, onwards, economie.gouv.fr announces a new tax regime. This page does not provide details of this regime.

Numerical example (fictitious profile)

Situation. Hélène, an employee and tax resident of France, receives a profit-sharing bonus of €30,000 in 2025. Assumptions of the example: her marginal tax bracket is 30 %; she does not receive any other employee savings; the calculation applies the 30 % directly to the amount to be declared, without taking into account the standard deduction of 10 % (mentioned in the 2026 practical guide) or social security contributions.

Issue. What portion of the bonus is included in her tax return, depending on what she deposits into a plan within 15 days?

Strategy. We compare two scenarios. In the first, she deposits €18,000 into her employee savings plan (PEE) and keeps €12,000. In the second, she deposits the full €30,000. The €35,325 (2025) limit covers the deposited amount in both cases.

Result.

The difference comes at a cost: the BOFiP (BOI-RSA-ES-10-10, § 60) makes the exemption of profit-sharing payments contingent on a minimum five-year holding period if the plan is a PEE (Company Savings Plan) or a PEI (Intercompany Savings Plan). Fact sheet F2141 (dedicated to employee profit-sharing) indicates five years for the PEE. Early withdrawal is permitted in certain cases. The example does not specify which scenario applies; it illustrates how the amount to be declared is determined. For comparison, the example in fact sheet F487 uses €25,000 in profit-sharing payments, of which €20,000 is deposited: €5,000 to be declared.

This profile is fictitious. The amounts illustrate the calculation and do not reflect your individual situation. Investments in stocks and unit-linked funds carry a risk of capital loss: this page deals with tax reporting, not investment choices.

What changes depending on your situation

• What you asked for at reception : direct payment, deposit into a plan, or no choice (default allocation).
• Respecting the 15-day deadline for profit-sharing.
• The total amount received during the year compared to the ceiling for the year of collection.
• The type of plan : PEE, PEI, Perco, Pereco or Pero.
• Your age, if the sums are allocated to a Pereco or a Pero from 2026 onwards.
• A breakthrough within the year, in or outside the cases provided for by law.
• Your tax residence : none of the sources read address the case of a non-resident.

The rule depends on your situation. No results are guaranteed.