2025 Taxes for Temporary Workers: Complete Guide
05 May 2025 · 5 min reading time
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See job offersThe yearly income‑tax return can turn into a headache—especially for temporary workers. Multiple employers, successive assignments and idle periods sometimes create confusion on the pre‑filled return. This guide explains, clearly and step by step, how to report your temp‑work income correctly in 2025.
Why can reporting income be more complicated for temps?
When you are a temporary worker, each staffing agency sends a Déclaration Sociale Nominative (DSN) to the tax authorities. As a result, your pre‑filled return often shows several lines covering the same periods. On top of that come:
- The end‑of‑assignment allowance (IFM) and the compensatory paid‑leave allowance (ICP), both of which are taxable.
- Any unemployment benefits (ARE) you may have received between two assignments.
- Significant business expenses, often linked to frequent travel.
Withholding tax: principle and exemption threshold for temps
The withholding‑tax system (prélèvement à la source—PAS), introduced in 2019, means that tax is deducted every month directly from your pay. In temping, it is your staffing agency that applies the rate sent by the tax office to your payslips.
You are liable for tax only if your annual net taxable income exceeds the threshold set by the tax authorities. For the 2025 return (2024 income), this exemption threshold is €11,497 per tax unit. Thus, after the 10 % standard deduction or the deduction of your actual business expenses, if your yearly income is less than or equal to that amount, you will pay no tax. You are nevertheless required to file a return each year.
How is my tax‑withholding rate calculated when I work through a temp agency?
Your personal withholding rate is set by the tax authorities on the basis of the income you declared the previous year. If the tax office does not yet have information about your income (for example, if this is your first job or you are returning to work after a period of unemployment), a neutral rate, based on a standard scale, is applied. This neutral rate means no tax is withheld up to €1,367 of net monthly income. Any necessary adjustment will take place after you file your annual return, generally from September onwards.
For short temp assignments lasting less than two months, your agency applies a specific neutral rate, calculated after a deduction equal to half of one monthly minimum wage (SMIC).
Finally, if you work for several staffing agencies during the same year, each one withholds tax using the rate it has been given by the tax authorities. If there is a significant change in your personal or professional situation (new assignment, change in marital status, etc.), you must inform the tax office promptly so that an updated rate can be sent to your agencies.
Neutral, personalised or individualised rate: what are the differences?
There are three types of withholding rates under the PAS system:
-** Personalised rate** – the most common. Calculated by the tax office from your last income return, taking into account all household resources and your family situation. It therefore best reflects your real ability to pay. This rate is automatically transmitted to your staffing agency or agencies and applied directly to your payslips.
- Neutral rate (also called non‑personalised rate) – used when the tax office does not yet have enough information to calculate a personalised rate (for example, for a first job), or if you choose not to pass your personalised rate on to your agency. In that case, a standard scale—equivalent to that of a single person with no children—is applied. This protects your privacy from the agency but can lead to inappropriate withholding: either too high (if your income is modest) or too low (which can result in a balance to pay at year‑end).
- Individualised rate – an option offered to married or PACS couples who file jointly. It allows the tax to be split between the partners according to each person’s income. This rate is useful to prevent one partner from bearing a disproportionate share of the withholding. It does not change the household’s total tax, only its monthly distribution.
Step‑by‑step: declaring your temp‑work income
Here is what to do in practice:
- Log in to your personal space on impots.gouv.fr with your credentials.
- Check the pre‑filled amounts sent by your different temp agencies and correct them if necessary.
- Verify that the IFM and ICP appear in your taxable income.
- Declare any unemployment benefits in box 1AP.
- Choose between the 10 % standard deduction and the actual‑expenses option depending on your situation.
- Validate and e‑sign your return. Don’t forget to keep the proof of filing available after validation.
2025 tax calendar
- April 2025: Online filing service opens.
- 22 May 2025: Deadline for paper returns.
- Between 29 May and 12 June 2025: Deadlines for online filing (depending on department).
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