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.