Revenues from learning are exempt from tax up to 18,760 euros, even if you only have been an apprentice half of the year. We must not forget to correct the pre -filled amount.
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If you were an apprentice in 2021, the wages you have received are exempt from income tax, within the limit of the annual minimum wage. Or up to 18,760 euros for 2021.
This exemption only concerns apprentices proper, that is to say young people who have signed an employment contract entitled “apprenticeship contract”. Those who have signed a professionalization or qualification contract, or any other remunerated work -study contract, cannot benefit from this advantage.
No matter, on the other hand, that you file your own declaration of income or that you are still attached to the tax household of your parents – or one of them.
no proratization
The limit of 18,760 euros does not have to be proratized if you have started or finished your learning during the year. If you have earned more than 18,760 euros over the year, only the fraction of the salary which exceeds this threshold must be declared, regardless of the number of learning months.
But beware, if you have chained with an employment contract, whether it is a fixed -term or indefinite term contract, the wages corresponding to this period are taxable “normally”, even, even If you have not reached the limit of 18,760 euros with the wages received during your learning period.
For example, if you have finished your learning period, for which you earned 7,800 euros until June, then that you chained with a six -month fixed -term contract for which you were paid 9,000 euros, The “first” 7,800 euros are not taxable, while the 9,000 euros earned thereafter.
If, when filling out your income declaration, the amount pre-printed on the screen (or on your paper declaration) does not take into account the exemption to which you can claim, it must be corrected by postponing On the line displaying boxes 1 AJ at 1 DJ, the total of your taxable wages.
Please note, as apprentices, you cannot benefit, in addition, from the tax exemption granted to young students who work in parallel with their studies, during the school year or during the holidays .
This exemption equivalent to three times the monthly minimum wage (4,690 euros for wages collected in 2021) plays only for young people who pursue secondary or university studies.