The question of income tax and overtime has become ever more pertinent in our new age of hybrid working.
It is a legal requirement that overtime is reported in France. This is because you may be required to pay income tax on some of your earnings from overtime.
- Workers are exempt from income tax up to 5 000 € (net taxable earnings) per year
- Any earnings above this figure are subject to income tax
Part-time employees are also subject to these rules – i.e., the additional hours that one works over and above the hours specified in one’s employment contract.
If you are an employer and you think that you might need help with payroll, please do not hesitate to contact us via our website: https://www.maupard.com/ or by phone: +33 (0)1 53 93 94 20