Other personnel expenditures

You do not deduct only compensations.
These costs are all expenses relating to personnel that are borne by the employer: among them, insurance for accidents at work, direct payment or benefits such as eco-cheques, sports cheques, reimbursement of travel expenses, training costs etc.

Training costs are 100% deductible. A marriage bonus or a bonus for the declaration of legal cohabitation is 100% tax deductible below 245 euros.

Sport, eco and culture vouchers are not deductible by the employer. However, they are a social benefit and are tax-exempted under certain conditions (e.g. they are nominative and do not replace the salary).

Note that, beverages such as water, e.g. cola, and coffee made available to staff are also 100% deductible