Field help:
Capital letter F
If a capital letter is entered in line 2 of your employment tax statement, please provide it:
"Capital letters (S, M, F FR)"
The letters have the following meanings:
- S
Income tax was calculated from an additional payment for the first employment, without taking into account wages from previous employment in the same calendar year.
- M
Meals provided by the employer (or at their instigation), taxed at the official rates for benefits in kind.
- F
Free or discounted group transport between home and first place of work provided by the employer (also for journeys to a meeting point or within a large work area).
- FR
Wages of a French employee exempt from income tax due to a double taxation agreement.
