The amount of reimbursement of fuel costs by the employer must be set by the collective agreement, or by an unilateral decision of the employer.

Reimbursement of fuel costs can take the form of payment of a “transport or fuel allowance” or reimbursement of mileage costs by the employer.

The law provides for an exemption from reimbursement of gasoline costs by the employer up to a certain limit.

Transport or fuel allowance

Reimbursement of transport costs by the employer or power costs for electric vehicles (rechargeable hybrids or hydrogen) is exempt from social security contributions up to an annual limit of:

– €400 per employee for fuel costs in 2023;

When the reimbursement of fuel costs by the employer takes the form of a “transport or fuel allowance”, the latter must be able to:

💡 Good to know: no proof of expenditure is required for the employer to benefit from the exemption from social security contributions for the year 2023, when the reimbursement of employees’ gasoline costs does not exceed the amounts established by law.