Income tax 2021: do I have to declare the Covid and Ségur premiums?

The basics Every day, with the help of several experts from the region, La Dépêche du Midi answers the questions you asked us about the 2021 tax return.

A doubt, question or difficulty filling out your 2021 tax return? Every day today, La Dépêche du Midi answers one of your questions with the help of William Charle, Deputy Director of the Quintésens Group in Midi-Pyrénées. Today: Covid premiums and Ségur premiums.

In 2020, public and private employers had the opportunity to pay their employees Covid-19 bonuses. Not all managers were able or willing to make this decision with their employees. There are three scenarios:

– Public administration employees received a bonus of between 500 and 1,500 euros. It is completely income tax free. It is advisable to check that this bonus has not been taken into account in the pre-filled salary on your tax return. This premium is not taken into account when calculating the reference tax income.

– Representatives of the private sector received a tax-free bonus up to a maximum of € 1,500. It is not taken into account when calculating the reference tax income. Employees who have received a bonus of more than € 1,500 will be taxed on the excess portion in the 2021 income tax return. This amount appears on the pre-completed declaration and is subject to the normal tax schedule.

– Self-employed: The grant is completely tax-free, regardless of the amount. The sum is neither taken into account when determining the turnover limit of the trade tax regulations nor when calculating the reference tax income.

Another type of premium was paid in 2020: it is the Ségur premium that healthcare professionals receive. 1.5 million professionals in healthcare facilities and nursing homes receive an additional € 183 net per month. This amount is considered an exceptional premium and is therefore not subject to any social or contribution contributions. However, it is part of the remuneration and must be stated by the employer.

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Loading … Deadline for the 2021 income statement: May 20th for the paper statement; May 26 for the online declaration for the departments between 01 and 19; June 1st for the departments between 20 and 54; June 8 for departments over 55.

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