When the reimbursement of fuels costs is subject to the payment of a fixed mileage allowance by the employer, the latter is exempt from social security contributions within the limits set by the mileage scales published by the tax administration.
The employer must also be able to produce supporting documents relating to:
- the distance between the employee’s home and place of work;
- the means of transport used by the employee (photocopy of the registration certificate of the personal vehicle);
- the fiscal power of the vehicle;
- the number of journeys made per month.