Benefits in kind and professional expenses: what differences?

Verified 01 January 2024 - Legal and Administrative Information Directorate (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.

Tableau - Differences between professional fees and benefits in kind

Fee or benefit

Integrated with compensation?

Subject to social security contributions, CSG and CRDS

Business Expenses



Benefits in kind


Yes (except special regulations)


the employee may be fully remunerated in benefits in kind (in the case of a au pair, for example).