Work Transportation Program





The Urssaf (Union of Recovery for Social Security and Family Allowances) can control a company in order to verify the use of service vehicles. If they are considered to be official vehicles, the company will have to prove that the car is not used by employees in a private setting and that it does not constitute an advantage in kind.
Some lucky employees can benefit from a company car. This is particularly the case of executives , the executives but also commercial or VRP . However, some employees with Etam status (Employee, Technician, Supervisor) may benefit from this advantage, which must be written in black and white in the employment contract.

To use your company vehicle optimally and avoid unpleasant surprises, there are many basic rules to know in terms of use (especially during paid leave , RTT days or parental leave ) but also funding (petrol, insurance, fines or repair). The purpose of this file is to answer the main questions asked about the company car also known as the company car.
It is first necessary to establish the difference between a company vehicle and a service vehicle . The first is made available to the employee for his professional and personal trips (weekends, paid holidays ...). The service vehicle is accessible to the ways to work transportation program employee only for business travel and must be brought back at the end of the working day. Some employers nevertheless tolerate its use for commuting.
A second difference applies with regard to the rights of employees. The removal of a company vehicle requires an amendment to the employment contract , which the employee is entitled to refuse. In addition, this deletion is considered a financial penalty and must lead to a salary increase if an agreement is reached. The employer can however withdraw the service car from the employee without condition or financial compensation . Finally, only the use of a company vehicle is considered as an advantage in kind which is declared and subject to the deduction of social charges .
In the case of company cars, an important element must be taken into account: only personal travel is considered an advantage in kind.
To calculate it precisely, you must first know whether the calculation of the benefit in kind is based:
  • on actual spending, 
  • or on an annual flat rate (in this case, it is also necessary to calculate the assumption or not of fuel costs by the employer).
Then you have to check:
  • if the employer owns or leases the vehicle,
  • and if the vehicle is more or less than five years old.

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