How is the taxable accumulation calculated?
5% of the annual social security ceiling + 2% of the annual remuneration, which cannot exceed 2% of 8 times the PASS for additional collective and compulsory insurance. 8% of the gross annual remuneration within the limit of 8 PASS for the supplementary pension.
Income net taxable is the salary net increased by the other categories of income subject to the progressive scale of income tax. Income net taxable is the sum of all categorical incomes: salaries, wages (net taxable), pensions and life annuities. industrial and commercial benefits (BIC …
The reference tax income is calculated according to exempt income: Income received by expatriates and impatriates Sums corresponding to the rights appearing on a time savings account and used to fund a PERCO (Plan d’Epargne pour la Retraite Collectif)
Overall gross income from which deductible expenses are removed (alimony, retirement savings) = Overall net income Overall net income from which special allowances are removed (for the elderly or disabled, etc.) = Net taxable income Read also : How is net taxable income calculated?
For apprentices or trainees, the net fiscal remuneration (RNF) is equal to the amount exceeding the potential net fiscal remuneration (RNFP).