Tax and social contribution exemption for tips paid in 2022 and 2023
Article 5 of the 2022 Finance Act excludes from the base of social contributions, and exempts from income tax, amounts voluntarily given by customers in 2022 and 2023 for service, either directly to employees or passed on by the employer to customer-facing staff. The benefit is limited to employees whose pay does not exceed 1.6 times the minimum wage. Exempt amounts are added to the reference taxable income.
Measure originators
No official estimate found for this measure.
Measure impact
Customer-facing employees (notably in hotels and restaurants) paid up to 1.6 times the minimum wage: tips received in 2022 and 2023 bear neither social contributions nor income tax. The scheme was later extended by the 2025 Finance Act.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Council of Ministers
Validation interne