Benefits in kind and professional expenses: what differences?
Verified 09 July 2021 - Directorate for Legal and Administrative Information (Prime Minister)
The professional expenses are expenses incurred by the employee which are then reimbursed by the employer. For example: catering costs, travel, clothing.
The benefits in kind are benefits provided by the employer to the employee.
Professional expenses and benefits in kind are not taken into account in the same way in terms of remuneration and social security contributions. Examples: executive car, laptop, executive accommodation, restaurant titles.
Fee or benefit | Integrated with compensation? | Subject to social security contributions, CSG and CRDS |
|---|---|---|
Business Expenses | No | No |
Benefits in kind | Yes | Yes (except special regulations) |
FYI
the employee may be fully remunerated in benefits in kind (in the case of a au pair, for example).
- Social Security Code: Article L136-2Social contributions
- General Tax Code: Articles 79 to 81cIncome tax
- Labor Code: Articles R3231-4 to D3231-6Professional expenses excluded from remuneration: Article D3231-6
- Labor Code: Articles L3221-1 to L3221-10Benefits in kind included in remuneration: Article L3221-3
- Social security contributions, CSG and CRDSService-Public.fr