To encourage the energy transition, the benefit in kind constituted by the provision by a company of an electric vehicle to its employee benefits from a reduction. This allowance is revalued in 2024. Estelle Trichet, head of Walter France's Social working group, specifies the different cases and their practical arrangements.
On the principle, the permanent provision of an electric vehicle, and its private use by the employee, constitutes a benefit in kind, subject as such to social security contributions. To encourage companies and employees to contribute to reducing CO2 emissions, this benefit in kind benefits from exemptions from contributions and social security contributions. However, these exemptions, their revaluations in 2024, their ceilings, or non-exemption vary depending on the case. Until December 31, 2024, the measures – therefore temporary – which apply are as follows.
Provision of an electric vehicle : the 50% reduction is revalued
For any vehicle powered exclusively by electrical energy, made available to the employee between December 1, 2020 and December 31, 2024, electricity costs incurred by the employer for recharging the vehicle are not taken into account. As for the actual or fixed expenses taken into account, they are evaluated after application of a 50% reduction within the limit of a ceiling set in 1964,90 euros from January 1, 2024 (instead of 1,800 euros previously).
Provision of a plug-in hybrid vehicle :no reduction
In the event of employer coverage of electricity costs incurred by the employee for personal purposes for a vehicle owned by him or for a plug-in hybrid vehicle made available by the employer, this support must be reinstated in the base of contributions and social contributions, without reduction therefore.
Charging stations installed at the workplace : with reduction
For the year 2024, when the employer provides the employee with a charging station for electric vehicles, the benefit in kind resulting from its use by the employee on a non-professional basis is exempt from contributions if the terminal is installed at the workplace, including electricity costs. This principle even applies to vehicles belonging to employees..
Charging stations installed outside the workplace : two scenarios
When the terminal is installed outside the workplace, in the event that the employer covers all or part of the costs relating to the purchase and installation of a charging station, the regime is as follows :
• If the provision ceases at the end of the employment contract, the benefit linked to this support escapes contributions. Reduction, SO.
• If the terminal is installed at the employee's home and it is not returned at the end of the employment contract : partial reduction. Coverage is excluded from the contribution base within the limit of 50% of the actual expenses that the employee should have incurred for the purchase and installation of the terminal., within the limit of a ceiling of 1,025 euros in 2024. When the terminal is more than five years old, these limits are respectively increased to 75% of the actual expenses that the employee should have incurred, with a ceiling raised to 1,537,50 euros in 2024.
