Article R5423-2 of the French Labour Code
The resources taken into consideration for the application of the ceiling provided for in 3° of article R. 5423-1 include the solidarity allowance as well as the other resources of the person concerned and, where applicable, his or her spouse, partner in a civil solidarity pact or cohabiting partner, as they must be declared to the tax authorities for the calculation of income tax before deduction of the various allowances….