2024 extension of the tax and social security exemption on tips
The 2024 Finance Act extends to 2024 the exemption from income tax and social security contributions on tips voluntarily given by customers to employees, created by Article 5 of the 2022 Finance Act for 2022 and 2023. The exemption remains limited to employees earning no more than 1.6 times the minimum wage. The Government must report to Parliament on its effects before 1 October 2024.
Measure originators
No official estimate found for this measure.
Measure impact
Eligible employees (notably in hotels and restaurants) were neither taxed nor charged social contributions on tips received in 2024. No official cost estimate specific to the extension was published. The scheme was extended again for 2025 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
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne