Several Conditions to Be Met
In the last quarter, you must not withhold any advance tax levy from the salary of your young workers if you meet the following conditions :
- The young worker meets the conditions of the unemployment regulation. This means that :
- They are no longer subject to compulsory education
- They have completed any full-time study or training programme
- They have finished all activities required by the apprenticeship or training programme
- The young worker was hired in the last quarter
- Their taxable monthly remuneration cannot exceed 4,875 euros (amount for the 2025 income year)
Why This Exemption from Advance Tax Levy ?
Young workers who meet the above conditions will not have to pay taxes for the year they start working. Due to their low income, they will not reach the taxable income threshold that year.
Young Workers Who Have Already Worked in 2025 Are Not Affected
The exemption from the advance tax levy will only apply if the young worker has not previously worked for any other employer in 2025 and has not received any income.
Our Advice
Be sure to ask them the question before applying the exemption from the advance tax levy. Remember that as an employer, if you do not pay the advance tax levy when it is due, it will be increased by default interest and, if applicable, fines.
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