© - ATH all rights reserved - Edition 2024 49 2024 EMPLOYER’S GUIDE his/her duties and the employer being provided invoices and receipts evidencing this. The employer can decide whether or not to apply the specific fixed deduction. The employee must agree to this in writing (unless there is an applicable collective agreement). Beforehand, employee must be informed of the scheme and its consequences for the validation of his social security entitlements. In this case, business expenses must be reintegrated into the base of social contributions before applying the specific fixed deduction. In view of the tightening of the application rules for the specific fixed deduction, some professions have decided to gradually leave this mechanism (cleaning, public buildings and works, journalists, road freight transport, civil aviation, casinos and gaming circles, live and recorded entertainment). The URSSAF may question the application of the specific fixed deduction if the employer cannot provide proof of the employee’s annual agreement. FOOD COSTS When the employee is travelling for business and is therefore unable to return to his/her home or his/her usual place of work and has to eat in a restaurant, his/ her meal costs are exempt from contributions for up to € 20,70 per meal (for 2024) without the employer needing to provide supporting documents. The employer may still prefer to offer a reimbursement based on the expenses actually incurred based on a receipt. Employees cannot combine a reimbursement of meal expenses with the allocation of a meal voucher for the same meal. Ask us about the specific allowances when meals are eaten at the place of work (shift work, night work and so on) or for employees on assignment but whose circumstances prevent them from eating in a restaurant (e.g. : employee working on a site). VEHICLE COSTS When the employee has to use his personal vehicle for business purposes, the fixed mileage allowance is exempt from social security contributions within the limits set by the mileage schedule of the tax office. These provisions are also applicable to company officers. Proof of kilometres travelled will need to be provided. The mileage schedule is increased of 20 % for all electric vehicles. LONG DISTANCE TRAVEL EXPENSES Long distance travel is characterised by the fact that the employee is unable to return home every day due to working conditions, namely, when 2 conditions are simultaneously met : • The distance from home to place of work is 50 km or more (go or return), • The public transport available does not allow this distance to be covered in less than 1 hr 30 min, A schedule is determined for meal and accommodation expenses (with breakfast). This schedule differs for assignments up to 3 months, assignments above 3 months and up to 24 months and those above 24 months to 72 months. For accommodation, a distinction is made between assignments within Paris and inner area and assignments in other départements. Ask us : there are provisions for other categories of business expenses : costs related to occupational mobility, costs related to remote working and the use of computing and communication equipment…
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