Extending the preferential system in case of providing an electric car and details in case of arriving at the charging station

In principle, the provision by the employer of a good or service to the employees, free of charge or in exchange for a contribution from the employee less than the actual value of the latter, constitutes a benefit in kind subject to contributions and social contributions. This is particularly the case when the employer makes a vehicle available to the employee for personal travel.

To encourage employers to promote the use of less polluting vehicles by their employees, an exceptional system has been put in place until December 31, 2022.

So:

• • When the employer made available to the waged or integrated worker, during the period between January 1, 2019 and December 31, 2022, Charging station for electric vehiclesno benefit in kind resulting from the use of this device by the worker for non-professional purposes, whether in our opinion a vehicle made available by the company or the employees of the vehicle, in the event of a terminal installed at the workplace, has not been evaluated;

• • When the employer allows the employee Electric powered car only During the period from January 1, 2020 to December 31, 2022, the assessment of the benefit in kind related to her personal use also did not take into account the electricity costs incurred by the business owner to recharge the vehicle and were calculated after applying a deduction from 50% up to a maximum of 1,800 euros per year. As a reminder, the in-kind car benefit is assessed at a fixed price for the vehicle purchased by the company at 9% of the purchase cost including tax (6% if the vehicle is more than 5 years old) and at 30% of the annual cost of the total cost including tax .

On December 8, 2022, a press release from the Official Social Security Bulletin (BOSS) announced an extension of this scheme for two years as well as future clarifications if an off-premise charging station is provided.

An arrêté ministériel of December 26, 2022 a effective reconduit for the 2 dispositifs existants exposés ci-dessus jusqu’au December 31, 2024 en ajoutant of special rules in case of mise à disposition d’une borne of recharge by the employee in his lieu dehors Action. In fact, addressing the advantage constituted by providing a terminal outside the workplace is not mentioned.

In this regard, it follows from the Decree of December 26, 2022 for the period from January 1, 2023 to December 31, 2024 that it is necessary to distinguish, for purchase and installation costsDepending on whether or not the provision of the terminal device outside the workplace ceases at the end of the employment contract

• • When the provision of the charging station ceases at the end of the employment contract, such payment by the employer of all or part of the costs related to its purchase and installation shall be excluded from the base of contributions and social security contributions;

• • Where the device is installed in the employee’s home and is not removed at the end of the employment contract, such payment shall be excluded by the employer from the base contributions and social security contributions to the extent of 50% of the actual expenses incurred by the employee shall have been incurred for such purchase and installation of the device , within 1000 euros. These limits are increased to 75% of the actual expenses that should have been incurred by the employee and 1,500 euros respectively when the plant is more than five years old.

In addition, and in accordance with the decree, the employer paid all or part of other costs related to the use of an electric charging station installed outside the workplace or the cost of the lease of an electric charging station (excluding electricity costs) from the base of contributions and social contributions within the limit of 50% of the amount of expenses actual incurred by the employee.

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