Compensation for mileage expenses in wage portage
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Like any employee, wage portage consultants may also be required to travel as part of their professional activity. Can be classified among operating costs, the expenses incurred can be reimbursed in the form of mileage allowances. Discover in this article the conditions to benefit from it, as well as all the answers to your questions concerning the mileage expenses in wage portage.
The mileage expenses in wage portage
When a wage portage consultant is forced to use his own vehicle for business travel, this causes spending. Considered as professional expenses, these expenses constitute the mileage costs. These mileage charges cover:
- the purchase price of the vehicle and its equipment;
- fuel costs;
- the annual contribution for car insurance;
- maintenance costs.
Be aware that, like a traditional employee, a salary range is in right to obtain a reimbursement of his mileage expenses when he uses his personal vehicle for professional purposes. We are talking then mileage allowances.
The concept and operation of mileage allowances in wage portage
As mentioned above, mileage allowances constitute a benefit to which employees, including those on wage portage, have right. In fact, in addition to the reimbursement of mileage expenses, the mileage allowances have a real impact on salary.
An alternative to the standard deduction
Compensation for mileage costs can be obtained when the flat-rate deduction of 10% covering current expenses, including transport costs are no longer sufficient. Thus, a porterage consultant salary whose amount of mileage costs is higher than that of the fixed deduction can opt for a mileage allowance. Calculated on the URSSAF mileage scale, the mileage costs can be fully or partially refunded.
Benefits exempt from income tax
Note that mileage allowances are ** deductible from income taxable** of the wage portage consultant. They are exempt from employee contributions and employer contributions provided, although certain that they were actually used for purely professionals. In addition, compensation for mileage costs constitutes a real advantage in terms of salary. Nevertheless, it will take fulfill certain conditions to benefit from it.
The conditions for benefiting from mileage allowances in wage portage
Framed by a legal provision, eligibility for reimbursement of kilometric expenses in wage portage is only possible under certain conditions :
Using your own vehicle for business trips
To be eligible for mileage allowances, a wage holder must use his personal vehicle to get to where he needs to go carry out its mission. Note that the power of the car must not not exceed 7 HP. Thus, a photocopy of the gray card in the name of the wage portage consultant must be provided.
Provide proof of travel
To obtain a reimbursement of his mileage expenses, the consultant in wage portage is required to justify his travels by the exercise of his professional activity. So, a summary detailing the reason for and date of the trip, the distance travelled, as well as the points of departure and arrival must be recorded in a dashboard every day and transmitted to the client.
Do not use your vehicle for personal convenience
The use of the personal vehicle for professional purposes cannot be done only when public transport does not allow to make the journey or in the event of incompatible timetables. It is in particular the case when working hours are staggered or extended such as those of itinerant professionals such as real estate agents and salespeople.
The calculation of mileage allowances in wage portage
The calculation of mileage allowances differs each year. He is established by URSSAF according to a scale over a period from 1^st^ January to December 31 depending on:
- the type of vehicle (car or two wheels);
- the fiscal power of the vehicle which is limited to 7 CV for cars, and 50 CC for motorcycles;
- the number of journeys per month;
- the number of kilometers traveled per day worked.
Mileage allowances car and motorcycle
Considering these last two points, the porting consultant salary therefore has the possibility of converting the mileage traveled in expense report. Nevertheless, it is worth pointing out that the vehicles with more than 15,000 km in expenses over the year are subject to the tax on company vehicles or TVS.
Cycling mileage allowances
Note that riding employees who use their bike exclusively for their home-to-work journeys can also benefit from mileage allowances based on the shortest route. These the latter are set at 0.25 euro per kilometer traveled (outward and feedback). Be aware that bicycle mileage costs are exempt from contributions up to 200 euros per year.
Flat rate mileage costs
Know that there are in wage portage there are 3 types of costs kilometer package: the sustainable mobility package, the package frequent traveler and the little traveler package.
The little traveler package
This flat rate allows the employee carried to convert his expenses kilometers in business expenses according to the scale established by URSSAF. Thus, in order for these mileage expenses to be deductible from the turnover of the carried employee, certain conditions must be met :
- The distance between the home and the place of work must be equal to or greater than 50 km;
- The outward journey and by public transport must last at least 1h30;
- The consultant must be able to return home in the evening;
- A photocopy of the vehicle registration document and the auto insurance certificate is required.
The frequent traveler package
A wage portage consultant is said to be a "frequent traveler" when his business trips prevent him from returning home every evenings. This is particularly the case when his missions lead him to ** move more than 50 km from home**. It is then possible to apply this flat rate to cover the costs of accommodation and meal.
The sustainable mobility package
Replacing bicycle mileage allowances and allowances carpooling flat rates, this flat rate concerns the use of ecological means of transport. In order to reduce the carbon footprint workers in wage portage, employers can take into account charges the costs generated by public transport, carpooling or the bike again.
To learn more about other compensation and funding:
Unemployment and wage portage: how does it work?
Wage portage and retirement: what contribution?
